递延税款贷项 Deferred taxation credit ^sv|m"
股本 Share capital XQ1]F{?/
H
已归还投资 Investment returned ^}
{r@F
利润分配-其他转入 Profit appropriation - other transfer in IIk_! VzT
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Va!G4_OT
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \((MoQ9Qk
利润分配-提取储备基金 Profit appropriation - reserve fund hs6pp/h>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (Cr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'O a3
6@
利润分配-利润归还投资 Profit appropriation - return investment by profit E}wT5t;u
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Mo/R+\u+Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
9q X$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
[^!SkQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5
(~Lr3v0
期初未分配利润 Retained earnings, beginning of the year XtCIUC{ r,
资本公积-股本溢价 Capital surplus - share premium (bm^R-SbB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WcmX"{
资本公积-接受现金捐赠 Capital surplus - cash donation ]9!y3"..W{
资本公积-股权投资准备 Capital surplus - investment reserve AKk=XAG W
资本公积-拨款转入 Capital surplus - subsidiary l|q-kR
Rjn
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
}$oS /bo
资本公积-其他 Capital surplus - others V
x#M!os0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~+.=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F:/x7]7??Z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve = gF035
盈余公积-储备基金 Surplus reserve - reserve fund `%YMUBa I
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9hr7+fW]t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment XPhP1 ^>\
主营业务收入 Sales Jm!,=} oP'
主营业务成本 Cost of sales J p jHbG
主营业务税金及附加 Sales tax w|dfl *
营业费用 Operating expenses >H+t ZV
管理费用 General and administrative expenses H&-3`<
财务费用 Financial expenses Gf8 ^nfr
投资收益 Investment income \Zf=A[
其他业务收入 Other operating income ~\=D@G,9
营业外收入 Non-operating income ,nf}4
补贴收入 Subsidy income $
:I{
其他业务支出 Other operating expenses zk<V0NJIL*
营业外支出 Non-operating expenses #91^1jyMf
所得税 Income tax Tm^kZuT{
直接人工成本差异(direct labor variance) |GMo"[
直接材料成本差异(direct material variance) DE.].FD'
在产品计价(work-in-process costing) HMVP71
联产品成本计算(joint products costing) ,X!) z Amm
生产成本汇总程序(accumulation process of procluction cost) )\yK61aX
制造费用差异(manufacturing expenses variance) 5mam WPw
实际成本与估计成本(actual cost and estimated cost) 2]kGD eSr
工资费用分配(salary costs allocation) $W
IE`P%
成本曲线(cost curve) :uo
) -9_
农业生产成本(agriculture production cost) fXWy9 #M
原始成本和重置成本(original cost and replacement cost) !<TkX/O
工程施工成本 ]x)!Kd2>
直接成本与间接成本(direct cost and indirect cost) 7 V %P
可控成本(controllable cost) f?d5Ltg
制造费用分配(manufacturing expenses allocation) \ME BQ
理论成本与应用成本(theory cost and practice cost) +iQ@J+k
辅助生产成本分配(auxiliary production cost allocation) ;6 @sC[
期间,费用 brp3xgQ`]
成本控制程序(procedure of cost control) =r+ K2]z,L
成本记录(cost entry, cost recorder cost agenda) *zUK3&n~I
成本计算分批法(job costing method) + y I$4MY
成本计算分步法 UvGxA[~2+
直接人工成本差异(direct labor variance) 3qTr|8`s
成本控制方法(cost control method)
