递延税款贷项 Deferred taxation credit 8I<_w4fC
股本 Share capital ix(U:'{
已归还投资 Investment returned h\/^Aa0
利润分配-其他转入 Profit appropriation - other transfer in (_s;aK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .mC~Ry+t
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~
wa
%fM
利润分配-提取储备基金 Profit appropriation - reserve fund f%vHx,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H]Y#pLu|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =VCi8jDkP
利润分配-利润归还投资 Profit appropriation - return investment by profit CM`x>J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,:c:6Y^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h_AJI\{"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9)#gtDM%J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qw9e)
`3$
期初未分配利润 Retained earnings, beginning of the year an-\k*w
资本公积-股本溢价 Capital surplus - share premium 0@o;|N"i
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0Ddn@!J*
资本公积-接受现金捐赠 Capital surplus - cash donation X@i+&Nv"<
资本公积-股权投资准备 Capital surplus - investment reserve FAH[5VDr%
资本公积-拨款转入 Capital surplus - subsidiary /;z
ZnF\e
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :yd=No@
资本公积-其他 Capital surplus - others s.<olxXRW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #Y/97_2 xa
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zf M<x,XdY
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9` OG
盈余公积-储备基金 Surplus reserve - reserve fund dVasm<lZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e_YW~z=6t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -OHvK0~
主营业务收入 Sales VC/R)%@%
主营业务成本 Cost of sales Z}]:x
`fXd
主营业务税金及附加 Sales tax L+v8E/W
营业费用 Operating expenses NvXj6U*%
管理费用 General and administrative expenses jXc5fXO
N
财务费用 Financial expenses _Cu[s?,kS
投资收益 Investment income zyIza @V(
其他业务收入 Other operating income .t"n]X i
营业外收入 Non-operating income \W3+VG2cA
补贴收入 Subsidy income oA(. vr
其他业务支出 Other operating expenses @C!JtgO%
营业外支出 Non-operating expenses trID#DT~
所得税 Income tax *uk\O]
直接人工成本差异(direct labor variance) ]hCWe0F
直接材料成本差异(direct material variance) dM);LT8@
在产品计价(work-in-process costing) wxdh?sQ
联产品成本计算(joint products costing) #R~"
>g:w
生产成本汇总程序(accumulation process of procluction cost) uYG #c(lc
制造费用差异(manufacturing expenses variance) .F{}~
K]
实际成本与估计成本(actual cost and estimated cost) BZ
]&uD|f
工资费用分配(salary costs allocation) sg'Y
4
成本曲线(cost curve) 'US:Mr3
农业生产成本(agriculture production cost) H}u)%qY+~
原始成本和重置成本(original cost and replacement cost) O[i2A(
工程施工成本 O+CF/ipX/
直接成本与间接成本(direct cost and indirect cost) 34&u]4=L)
可控成本(controllable cost) $bF`PGR_
制造费用分配(manufacturing expenses allocation) K8yWg\K
理论成本与应用成本(theory cost and practice cost) VWnu#_(
辅助生产成本分配(auxiliary production cost allocation) ?^e*UJNM
期间,费用 E9~&f^f
成本控制程序(procedure of cost control) $i1>?pb3
成本记录(cost entry, cost recorder cost agenda) `R4W4h'I
成本计算分批法(job costing method) -ucz+{
成本计算分步法 2dp*>F0L
直接人工成本差异(direct labor variance) +lY\r + ;
成本控制方法(cost control method)