递延税款贷项 Deferred taxation credit [NAfy~X
*
股本 Share capital )
z\#
已归还投资 Investment returned jXLd#6
利润分配-其他转入 Profit appropriation - other transfer in }79O[&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #4./>}G
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3UaW+@
利润分配-提取储备基金 Profit appropriation - reserve fund }X?#"JFX?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
y*ZA{
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wU>Fz*
利润分配-利润归还投资 Profit appropriation - return investment by profit }Nd1'BVf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends G%FZ
TA6a
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kmX
9)TMVO
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [^s;Ggi9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !Ve0 :$
期初未分配利润 Retained earnings, beginning of the year Z|Oq7wzEH
资本公积-股本溢价 Capital surplus - share premium R~T}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D
=mmBo
资本公积-接受现金捐赠 Capital surplus - cash donation Y!_{:2H8p
资本公积-股权投资准备 Capital surplus - investment reserve 5!fOc]]Ow
资本公积-拨款转入 Capital surplus - subsidiary ,dR.Sacv
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l cHf\~
资本公积-其他 Capital surplus - others c8YbBdk'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '~Cn+xf4]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ge1. HG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ) WbWp4
盈余公积-储备基金 Surplus reserve - reserve fund {0w2K82
盈余公积-企业发展基金 Surplus reserve - enterprise development fund eA86~M?<o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ||>4XDV#
主营业务收入 Sales >5#}/G&
主营业务成本 Cost of sales Ht4O5yl"
主营业务税金及附加 Sales tax 2H}y1bkW
营业费用 Operating expenses vQyY
%
管理费用 General and administrative expenses Qv5fK
财务费用 Financial expenses v}N\z
2A
投资收益 Investment income @B(oq1i@
其他业务收入 Other operating income l=
p_
营业外收入 Non-operating income +^+'.xQ
补贴收入 Subsidy income xi(1H1KN5B
其他业务支出 Other operating expenses P*BRebL:
营业外支出 Non-operating expenses aq
N{@|
所得税 Income tax \?
)S{
直接人工成本差异(direct labor variance) +T@BOYhgq
直接材料成本差异(direct material variance) 0t%]z!
在产品计价(work-in-process costing) j
:B/ FL
联产品成本计算(joint products costing) G@#lf@M]
生产成本汇总程序(accumulation process of procluction cost) u+r!;-0i
制造费用差异(manufacturing expenses variance) wR@>U.XT@
实际成本与估计成本(actual cost and estimated cost) oG1z
PspL
工资费用分配(salary costs allocation) '"E!av>
成本曲线(cost curve) PVp>L*|BZ;
农业生产成本(agriculture production cost) $uDgBZA\
原始成本和重置成本(original cost and replacement cost) X':FFD4h
工程施工成本 k:Y\i]#yP
直接成本与间接成本(direct cost and indirect cost) S
xJ&5q
可控成本(controllable cost) '0+~]4&}q
制造费用分配(manufacturing expenses allocation) G9^`cTvv'8
理论成本与应用成本(theory cost and practice cost) (O4oIU
辅助生产成本分配(auxiliary production cost allocation)
\/YRhQ
期间,费用 gAWi&
成本控制程序(procedure of cost control) G|f9l?p
成本记录(cost entry, cost recorder cost agenda) 'Og@<~/Xy
成本计算分批法(job costing method) u6Gqg(7hw
成本计算分步法 NOQ^HEi
直接人工成本差异(direct labor variance) 88v8lt;R
成本控制方法(cost control method)