递延税款贷项 Deferred taxation credit Bnp\G h
股本 Share capital dNu?O>=
已归还投资 Investment returned ^
>wlj
利润分配-其他转入 Profit appropriation - other transfer in ^>Vl@cW0uz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7 D(Eo{ue
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nsL"'i Q
利润分配-提取储备基金 Profit appropriation - reserve fund >:Y"D
X-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
d `gKF
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
$UD$NSl
利润分配-利润归还投资 Profit appropriation - return investment by profit [] [ze2+b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends XX7zm_>+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZH)Jq^^RI
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~6A;H$dr
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o 9rZ&
Q <
期初未分配利润 Retained earnings, beginning of the year oRo[WQla
资本公积-股本溢价 Capital surplus - share premium hbdB67,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _Z>n y&
资本公积-接受现金捐赠 Capital surplus - cash donation >P+o NY
资本公积-股权投资准备 Capital surplus - investment reserve M!Y Gv
资本公积-拨款转入 Capital surplus - subsidiary |A.nP9 hW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BT)PD9CN(
资本公积-其他 Capital surplus - others Tnv,$KOhs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `h%K8];<6f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tWyl&,3?1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {
uDH-b(R
盈余公积-储备基金 Surplus reserve - reserve fund M3U?\g
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M
~
;]d
盈余公积-利润归还投资 Surplus reserve - reture investment by investment CKnPMvmz
主营业务收入 Sales D&o ~4Qvc]
主营业务成本 Cost of sales :: p%R@?
主营业务税金及附加 Sales tax cG"wj$'w
营业费用 Operating expenses b_&:tE--]
管理费用 General and administrative expenses }<qZXb1
财务费用 Financial expenses 0.\}D:x(z
投资收益 Investment income aX,6y1
其他业务收入 Other operating income DH7]TRCMZ)
营业外收入 Non-operating income `_()|; !y
补贴收入 Subsidy income iCJXV'
其他业务支出 Other operating expenses b@S~
=
营业外支出 Non-operating expenses EfB.K}b^
所得税 Income tax m\oxS;fxWi
直接人工成本差异(direct labor variance) ekW#|
直接材料成本差异(direct material variance) \_(|$Dhq
在产品计价(work-in-process costing) An_3DrUFV_
联产品成本计算(joint products costing) \sAkKPI
生产成本汇总程序(accumulation process of procluction cost) :9DyABK=Cv
制造费用差异(manufacturing expenses variance) 4T6 : C?V
实际成本与估计成本(actual cost and estimated cost) C|V5@O?;&
工资费用分配(salary costs allocation) jR9;<qT/
成本曲线(cost curve) "574%\#4z
农业生产成本(agriculture production cost) SP\s{,'F-b
原始成本和重置成本(original cost and replacement cost) ~Ede5Vg!!2
工程施工成本 Q\ W)}
直接成本与间接成本(direct cost and indirect cost) U2r[.Ru
可控成本(controllable cost) 1p K(tm
制造费用分配(manufacturing expenses allocation) NoMlTh(O
理论成本与应用成本(theory cost and practice cost) HVdB*QEH
辅助生产成本分配(auxiliary production cost allocation) 4B9D
期间,费用 A{dqB
成本控制程序(procedure of cost control) {Mb2X^@7
成本记录(cost entry, cost recorder cost agenda) |{ =Jp<} s
成本计算分批法(job costing method) SKF0p))BJ
成本计算分步法 ~|[i64V<^
直接人工成本差异(direct labor variance) 0 . UN
成本控制方法(cost control method)
