递延税款贷项 Deferred taxation credit Fyatd
股本 Share capital *mvlb
(' &
已归还投资 Investment returned ={@6{-tl
利润分配-其他转入 Profit appropriation - other transfer in V{3x!+q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |imM#wF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve UhQj
Qaa~
利润分配-提取储备基金 Profit appropriation - reserve fund Od,qbU4O
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pYmk1!]/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :(*V?WI
利润分配-利润归还投资 Profit appropriation - return investment by profit 9 X`Sm}i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends jLHkOk5{:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }l} Bo.C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VY=jc~c]v
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o9yJf#-En
期初未分配利润 Retained earnings, beginning of the year 5(Q%XQV*P
资本公积-股本溢价 Capital surplus - share premium ,u
hb~N<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '$]97b7G
资本公积-接受现金捐赠 Capital surplus - cash donation }Sh?S]]`
资本公积-股权投资准备 Capital surplus - investment reserve ;RPx^X~
资本公积-拨款转入 Capital surplus - subsidiary p}pjfG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `Cynj+PCe
资本公积-其他 Capital surplus - others uo%)1NS!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <
!C)x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m'=Crei
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e)?
.r9pA;
盈余公积-储备基金 Surplus reserve - reserve fund 6HWE~`ok6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `%"\@<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j@3Q;F0ba
主营业务收入 Sales r1{@Ucw2
主营业务成本 Cost of sales 0)e\`Bv
主营业务税金及附加 Sales tax Zaf:fsj>
营业费用 Operating expenses ~[nSXnPO
管理费用 General and administrative expenses yEoF4bt
财务费用 Financial expenses 9Uekvs=r=M
投资收益 Investment income >7T'OC
其他业务收入 Other operating income T<Z &kYU:R
营业外收入 Non-operating income U,{eHe ?>T
补贴收入 Subsidy income 3J|F?M"N7
其他业务支出 Other operating expenses Q6!zZ))~
营业外支出 Non-operating expenses ,77d(bR<
所得税 Income tax w(3G&11N?
直接人工成本差异(direct labor variance) SBk4_J/_
直接材料成本差异(direct material variance) k1Y ?
在产品计价(work-in-process costing) ,pQZ@I\z
联产品成本计算(joint products costing) t:
;Pj9
生产成本汇总程序(accumulation process of procluction cost) ;rGwc$?|
制造费用差异(manufacturing expenses variance) ' ;FnIZ
实际成本与估计成本(actual cost and estimated cost) DGn;m\
B
工资费用分配(salary costs allocation) g63(E,;;J
成本曲线(cost curve) s.QwSbw-g
农业生产成本(agriculture production cost) .K2qXw"S#
原始成本和重置成本(original cost and replacement cost) }t=!(GOb}
工程施工成本
3-qr)h
直接成本与间接成本(direct cost and indirect cost) &4x}ppX
可控成本(controllable cost)
#3@rS
制造费用分配(manufacturing expenses allocation) 7p16Hv7y~
理论成本与应用成本(theory cost and practice cost) L
;NvcUFn
辅助生产成本分配(auxiliary production cost allocation) U!?_W=?
期间,费用 Val|n
*%
成本控制程序(procedure of cost control) /}fHt^2H
成本记录(cost entry, cost recorder cost agenda) v,{
:Ez(H
成本计算分批法(job costing method) r|fL&dtr
成本计算分步法 S\YTX%Xm}
直接人工成本差异(direct labor variance) U}e!Wjrc
成本控制方法(cost control method)