递延税款贷项 Deferred taxation credit hP26 Bb1
股本 Share capital v9+1[Y";
已归还投资 Investment returned 2mVLR;s{_
利润分配-其他转入 Profit appropriation - other transfer in d&5GkD.P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0q:g
Dc6z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R;Gf3K
利润分配-提取储备基金 Profit appropriation - reserve fund )0xEI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X]AbBzy
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund NzuH&o][
利润分配-利润归还投资 Profit appropriation - return investment by profit 6v9A7g;4.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `8N],X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "f3KE=cUm
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M}W};~V2ng
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /e4#DH
期初未分配利润 Retained earnings, beginning of the year 32ae? d
资本公积-股本溢价 Capital surplus - share premium +yYSp
8>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ZeYkZzN
资本公积-接受现金捐赠 Capital surplus - cash donation x:WxEw>R
资本公积-股权投资准备 Capital surplus - investment reserve >5}jM5$
资本公积-拨款转入 Capital surplus - subsidiary I6,sN9`
K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9\[A%jp#K@
资本公积-其他 Capital surplus - others "J (.dg]"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SK_i 3?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6
&)fZt
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A1nEp0%Y
盈余公积-储备基金 Surplus reserve - reserve fund sT"h)I)]*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund JdW:%,sv
盈余公积-利润归还投资 Surplus reserve - reture investment by investment O`W&`B(*k
主营业务收入 Sales ~ E|
L4E
主营业务成本 Cost of sales %l8nTcL_?
主营业务税金及附加 Sales tax :i_kA'dl&
营业费用 Operating expenses mQ]wLPP{1
管理费用 General and administrative expenses 4yu ^cix(
财务费用 Financial expenses hV4\#K[
投资收益 Investment income ^XQr`CqI
其他业务收入 Other operating income M=aWL!nJ
营业外收入 Non-operating income 'L0{Ed+9
补贴收入 Subsidy income @YfCS8
eH
其他业务支出 Other operating expenses ooPH [p
营业外支出 Non-operating expenses I+^B] @"
所得税 Income tax wc5OK0|
直接人工成本差异(direct labor variance) _Ak?i\
直接材料成本差异(direct material variance) ET7(n0*P}]
在产品计价(work-in-process costing) 3e.v'ccK&
联产品成本计算(joint products costing) C4ut!I #
生产成本汇总程序(accumulation process of procluction cost) wh<s#q`
制造费用差异(manufacturing expenses variance) X@ Gm:6
实际成本与估计成本(actual cost and estimated cost) k$7@@?<
工资费用分配(salary costs allocation) g)Byd\DS
成本曲线(cost curve) ,3{z_Rax-
农业生产成本(agriculture production cost) Z 7M%}V%
原始成本和重置成本(original cost and replacement cost) GL_a`.=@
工程施工成本 \4.U.pKY
直接成本与间接成本(direct cost and indirect cost) 2W=(
{e)$
可控成本(controllable cost) p8q9:Tz
制造费用分配(manufacturing expenses allocation) ]8X Y"2b
理论成本与应用成本(theory cost and practice cost) hp E?
辅助生产成本分配(auxiliary production cost allocation) =Xc[EUi<;g
期间,费用 c=T^)
~$$
成本控制程序(procedure of cost control) -\`n{$OR
成本记录(cost entry, cost recorder cost agenda) =e)[?{H
成本计算分批法(job costing method) aQEMCWxZ
成本计算分步法 *L9s7RR
直接人工成本差异(direct labor variance) S)0bu(a`Z,
成本控制方法(cost control method)