递延税款贷项 Deferred taxation credit p!AAFmc
股本 Share capital sU^1wB
Rj
已归还投资 Investment returned * kh tJ]=
利润分配-其他转入 Profit appropriation - other transfer in v4 E}D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9H1rO8k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lq7E4r
利润分配-提取储备基金 Profit appropriation - reserve fund 2y1Sne=<Kb
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k4zZ7H
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {?7Uj
利润分配-利润归还投资 Profit appropriation - return investment by profit -yNlyHv9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Qn2&nD%zi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %iqD5x$OA
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y8t8!{ytg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares XL/u#EA0<
期初未分配利润 Retained earnings, beginning of the year sV*H`N')S
资本公积-股本溢价 Capital surplus - share premium t sRdvFFq
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4s
oJ.j8
资本公积-接受现金捐赠 Capital surplus - cash donation 3Tm+g2w2V8
资本公积-股权投资准备 Capital surplus - investment reserve [()koU#w.
资本公积-拨款转入 Capital surplus - subsidiary u9p$YJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;722\y(Y
资本公积-其他 Capital surplus - others ZS
o
)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7_[L o4_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >=w)x,0yX
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i,VMd
盈余公积-储备基金 Surplus reserve - reserve fund + LJ73
!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund MLp9y#
盈余公积-利润归还投资 Surplus reserve - reture investment by investment WTiD[u
主营业务收入 Sales a?oI>8*
主营业务成本 Cost of sales )=(kBWM
主营业务税金及附加 Sales tax uhq8
营业费用 Operating expenses akTk(
管理费用 General and administrative expenses M
D#jj3y
财务费用 Financial expenses bvOq5Q6
投资收益 Investment income _)iCa3z
其他业务收入 Other operating income Vi|#@tC'
营业外收入 Non-operating income U
#0Cx-E
补贴收入 Subsidy income (**oRwr%
其他业务支出 Other operating expenses ]e
V8b*d6
营业外支出 Non-operating expenses NwfVL4Xg
所得税 Income tax tO&^>&;5
直接人工成本差异(direct labor variance) pTuS*MYz
直接材料成本差异(direct material variance) :rP=t ,
在产品计价(work-in-process costing) PZzMHK?hP
联产品成本计算(joint products costing) f%8C!W]Dm
生产成本汇总程序(accumulation process of procluction cost) yWf`rF{
制造费用差异(manufacturing expenses variance) tQ601H>o
实际成本与估计成本(actual cost and estimated cost) )O6>*wq
工资费用分配(salary costs allocation) o}{5iTg=
成本曲线(cost curve) V]?R>qhgu
农业生产成本(agriculture production cost) 4mbBmQV$#
原始成本和重置成本(original cost and replacement cost) _t ycgq#
工程施工成本 Ew$C
;&9
直接成本与间接成本(direct cost and indirect cost) `
G
kX
可控成本(controllable cost) qxJ\ye+'*
制造费用分配(manufacturing expenses allocation) rSNi@;
理论成本与应用成本(theory cost and practice cost) HE\K@3-
辅助生产成本分配(auxiliary production cost allocation) u]G\H!WkQ
期间,费用 4 H&#q>
成本控制程序(procedure of cost control) U%/+B]6jP
成本记录(cost entry, cost recorder cost agenda) f)<6
成本计算分批法(job costing method) 0IWf!Sk
]
成本计算分步法 BL4-7
直接人工成本差异(direct labor variance) [PbOfxxgA
成本控制方法(cost control method)