递延税款贷项 Deferred taxation credit 1^4:l!0D
股本 Share capital })H d]a
已归还投资 Investment returned %'yrIR
利润分配-其他转入 Profit appropriation - other transfer in d=PX}o^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >%k6k1CZ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R
qtBz3v
利润分配-提取储备基金 Profit appropriation - reserve fund I I+y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund W
&IG,7tr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m{/(
3
利润分配-利润归还投资 Profit appropriation - return investment by profit bI55G#1G
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =FrB{Eu
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MLu!8dgI
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G
aV&y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #*'Qm
A
期初未分配利润 Retained earnings, beginning of the year yQiY:SH
资本公积-股本溢价 Capital surplus - share premium FfdB%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cm(*F0<
资本公积-接受现金捐赠 Capital surplus - cash donation (?fU l$q\
资本公积-股权投资准备 Capital surplus - investment reserve 5 wrRtzf
资本公积-拨款转入 Capital surplus - subsidiary |oi+|r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 94rSB}b.O
资本公积-其他 Capital surplus - others 9{*{Ba
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #;]#NqFX
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve U!aM63F3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OG/b5U
盈余公积-储备基金 Surplus reserve - reserve fund C9!t&<\}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m&:&z7^p
盈余公积-利润归还投资 Surplus reserve - reture investment by investment L"qJZU
主营业务收入 Sales 1f`De`zXzr
主营业务成本 Cost of sales Y~WdN<g
主营业务税金及附加 Sales tax 0O9b
7F
营业费用 Operating expenses P:"R;YCvE
管理费用 General and administrative expenses *an
Ng<@
财务费用 Financial expenses
s;BMj^x
投资收益 Investment income nm-
其他业务收入 Other operating income %S`&R5
营业外收入 Non-operating income ~U0%}Bbh
补贴收入 Subsidy income EtKq.<SJ
其他业务支出 Other operating expenses _MBhwNBxZ
营业外支出 Non-operating expenses eV[{c %wN:
所得税 Income tax "m K`3</G
直接人工成本差异(direct labor variance) mn7I# ~
直接材料成本差异(direct material variance) UK
':%LeL
在产品计价(work-in-process costing)
Ghgn<YG
联产品成本计算(joint products costing) "do5@$p|
生产成本汇总程序(accumulation process of procluction cost) um.ZAS_kmc
制造费用差异(manufacturing expenses variance) H9mN nZ_k
实际成本与估计成本(actual cost and estimated cost) S6<o?X9,I
工资费用分配(salary costs allocation) CS7b3p!I
成本曲线(cost curve) *;fTiL
农业生产成本(agriculture production cost) ,/\`Rc^n
原始成本和重置成本(original cost and replacement cost) !8H0.u
rw
工程施工成本 9/k2zXY
直接成本与间接成本(direct cost and indirect cost) g:o/^_
可控成本(controllable cost) DYf QlA
制造费用分配(manufacturing expenses allocation) Ew/MSl6}
理论成本与应用成本(theory cost and practice cost) .z>/A/&+
辅助生产成本分配(auxiliary production cost allocation) \@gV$+{9
期间,费用 j3Od7bBS]
成本控制程序(procedure of cost control) kE&R;T`Gb%
成本记录(cost entry, cost recorder cost agenda) 74Jx \(d
成本计算分批法(job costing method) ;_,jy7lf
成本计算分步法 cNWmaCLN$
直接人工成本差异(direct labor variance) y%TqH\RKv
成本控制方法(cost control method)