递延税款贷项 Deferred taxation credit (?D47^F &
股本 Share capital PO]z'LD
已归还投资 Investment returned ! ai, \
利润分配-其他转入 Profit appropriation - other transfer in u-yQP@^H
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0k0y'1SL
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J
ah~h44&
利润分配-提取储备基金 Profit appropriation - reserve fund 8ZE{GX.m2c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %5NfF65'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZFY t[:
利润分配-利润归还投资 Profit appropriation - return investment by profit (sz=IB ;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends a>G|t5w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N)WAzH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FhHcS
>]:.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0sL
R5A
期初未分配利润 Retained earnings, beginning of the year MkF:1-=L
资本公积-股本溢价 Capital surplus - share premium $ohIdpZLH2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0Ou`&u
资本公积-接受现金捐赠 Capital surplus - cash donation Rku9? zf^
资本公积-股权投资准备 Capital surplus - investment reserve "(>P=
资本公积-拨款转入 Capital surplus - subsidiary S1.w^Ccy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kTL{?-
资本公积-其他 Capital surplus - others |Qo
;=~7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Nl"< $/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )#N)w5DU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5^~%10=
盈余公积-储备基金 Surplus reserve - reserve fund Uo#%f+t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund BC =U6>`/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment TXWi5f[
主营业务收入 Sales TW8E^k7
主营业务成本 Cost of sales GNlP]9wX
主营业务税金及附加 Sales tax J]^)vxm3
营业费用 Operating expenses y'(l]F1]
管理费用 General and administrative expenses h/j+b.|
财务费用 Financial expenses sk.<|-(o
投资收益 Investment income rhGHR5
g
其他业务收入 Other operating income A]id*RtY
营业外收入 Non-operating income ggR@& \
补贴收入 Subsidy income Kz:g9
其他业务支出 Other operating expenses 6hv4D`d;o
营业外支出 Non-operating expenses uW3`gwwlU
所得税 Income tax hiZE8?0+~N
直接人工成本差异(direct labor variance) '5\7>2fI
直接材料成本差异(direct material variance) v}q3_m]
在产品计价(work-in-process costing) XbsEO>_Z'A
联产品成本计算(joint products costing) vr+O)/P})
生产成本汇总程序(accumulation process of procluction cost) "T|%F D&[
制造费用差异(manufacturing expenses variance) u=JI 1
实际成本与估计成本(actual cost and estimated cost) z|;7;TwA
工资费用分配(salary costs allocation) `j{q$Y=AG
成本曲线(cost curve) k>I[U}h
农业生产成本(agriculture production cost) {{7%z4l
原始成本和重置成本(original cost and replacement cost) D<
B/oSy
工程施工成本 q-P$ \":
直接成本与间接成本(direct cost and indirect cost) ![YLY&}s
可控成本(controllable cost) yJkERiJV
制造费用分配(manufacturing expenses allocation) 6Lk<VpAa
理论成本与应用成本(theory cost and practice cost) ua#sW
辅助生产成本分配(auxiliary production cost allocation) #05#@v8.f
期间,费用 :_E
q(r
成本控制程序(procedure of cost control) _C$
JO
成本记录(cost entry, cost recorder cost agenda) k\W%^Z
成本计算分批法(job costing method)
~$-Nl
成本计算分步法 @AYO )Y8
直接人工成本差异(direct labor variance) +`O8cHx
成本控制方法(cost control method)