递延税款贷项 Deferred taxation credit F`))qCgg]
股本 Share capital +J [<zxh\
已归还投资 Investment returned &BxD S
.
利润分配-其他转入 Profit appropriation - other transfer in <MdIQ;I8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve p`N+9t
&I4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H;D 5)eJ90
利润分配-提取储备基金 Profit appropriation - reserve fund 5\S
s`#g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;@/^hk{A
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund # O
<,
利润分配-利润归还投资 Profit appropriation - return investment by profit b%A +k"d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9eR4?^(3!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dA 03 ,s
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'ip2| U G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Qze.1h
期初未分配利润 Retained earnings, beginning of the year we?#
Dui
资本公积-股本溢价 Capital surplus - share premium ;[) O {%s
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b} <?& @
资本公积-接受现金捐赠 Capital surplus - cash donation Tew ?e&eO
资本公积-股权投资准备 Capital surplus - investment reserve WtS5i7:<Y
资本公积-拨款转入 Capital surplus - subsidiary 3:wN^!A}ve
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !pT i.3
资本公积-其他 Capital surplus - others mZ_643|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :LrB9Cf$ n
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r{g8CIwGQ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )
wqG ^yv
盈余公积-储备基金 Surplus reserve - reserve fund .s-V:k5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FW=`Fm@z%%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4 x|yzUx
主营业务收入 Sales (Y!{ UNq5
主营业务成本 Cost of sales y) .dw(
主营业务税金及附加 Sales tax @y1:=["b
营业费用 Operating expenses u7(<YSOs
管理费用 General and administrative expenses CNMcQP
财务费用 Financial expenses ka=EOi
X.
投资收益 Investment income U, Q
其他业务收入 Other operating income 9u0<$UY%
营业外收入 Non-operating income ks19e>'5Q
补贴收入 Subsidy income `En>o~ L;
其他业务支出 Other operating expenses BS*Y3 $
营业外支出 Non-operating expenses W#E g\nT
所得税 Income tax ?Z(xu~^/
直接人工成本差异(direct labor variance) [ikW3 '99,
直接材料成本差异(direct material variance) BWF >;*Xro
在产品计价(work-in-process costing) _<^mi!Y
联产品成本计算(joint products costing) $Cnv] 1%
生产成本汇总程序(accumulation process of procluction cost) Ci9]#)"c
制造费用差异(manufacturing expenses variance) nG4}8
实际成本与估计成本(actual cost and estimated cost) IoKN.#;^
工资费用分配(salary costs allocation) &iI5^b-P
成本曲线(cost curve) [6cF#_)*
农业生产成本(agriculture production cost) r7FFZNs!
原始成本和重置成本(original cost and replacement cost) {ovW6#
工程施工成本 N!lQ;
o'
直接成本与间接成本(direct cost and indirect cost) q w<~v?{|C
可控成本(controllable cost) wG LSei-s
制造费用分配(manufacturing expenses allocation) Um%$TG
w5
理论成本与应用成本(theory cost and practice cost) Eg+ z(m$M
辅助生产成本分配(auxiliary production cost allocation) ]5a,%*f+
期间,费用 b=PB" -
成本控制程序(procedure of cost control) Xn6'*u>+;[
成本记录(cost entry, cost recorder cost agenda) S; Fj9\2)I
成本计算分批法(job costing method) Mwtd<7<!A
成本计算分步法 ]j: aO
直接人工成本差异(direct labor variance) ;&9wG`
成本控制方法(cost control method)
