递延税款贷项 Deferred taxation credit m;$F@JJ
股本 Share capital eKU@> 5
已归还投资 Investment returned +0JH"L5!
利润分配-其他转入 Profit appropriation - other transfer in Rd@n?qB
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f"Vm'0r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D
KMbs
利润分配-提取储备基金 Profit appropriation - reserve fund GakmROZ@9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eaZ)1od
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1 ,*Z_ F=y
利润分配-利润归还投资 Profit appropriation - return investment by profit >uqS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Jte:l:yjtA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [/#k
$-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?@,f[ U-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jP6oJcZ
期初未分配利润 Retained earnings, beginning of the year Cs~\FI1wR
资本公积-股本溢价 Capital surplus - share premium #u]_7/(</`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LYxlo<f
资本公积-接受现金捐赠 Capital surplus - cash donation ;?Y ` e
资本公积-股权投资准备 Capital surplus - investment reserve d9Ow 2KrC
资本公积-拨款转入 Capital surplus - subsidiary a_}BTkfHa
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \I o?ul}za
资本公积-其他 Capital surplus - others Xj @
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l52n/w#qFB
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $M8> SLd
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =+sIX3
盈余公积-储备基金 Surplus reserve - reserve fund v#YS`];B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund p;QX"2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s+\qie
主营业务收入 Sales *M\i4FO8
主营业务成本 Cost of sales 6jy n,GU
主营业务税金及附加 Sales tax /w0v5X7
营业费用 Operating expenses | Bf:pG!
管理费用 General and administrative expenses 3<.j`JB@ &
财务费用 Financial expenses \
`iW_ _
投资收益 Investment income ~ "4 vd 3
其他业务收入 Other operating income tV}ajs
营业外收入 Non-operating income tRrY)eElS
补贴收入 Subsidy income ePcI^}{
其他业务支出 Other operating expenses %imBGh
营业外支出 Non-operating expenses ;?L[]Ezzt
所得税 Income tax Xk9r"RmiOb
直接人工成本差异(direct labor variance) \ ]e w@C
直接材料成本差异(direct material variance) kl{OO%jZ
在产品计价(work-in-process costing) V 2sB[Mw
联产品成本计算(joint products costing) Le$u$ulS
生产成本汇总程序(accumulation process of procluction cost) 1 0Tg > H
制造费用差异(manufacturing expenses variance) Xe^=(| M
实际成本与估计成本(actual cost and estimated cost) X-) ]lAP
工资费用分配(salary costs allocation) FO nA;5Aa
成本曲线(cost curve) a^)4q\E
农业生产成本(agriculture production cost) m^u&g&^
原始成本和重置成本(original cost and replacement cost) $\J9F=<a
工程施工成本 OTjryJ ^
直接成本与间接成本(direct cost and indirect cost) iJj?~\zp
可控成本(controllable cost) +>9^])K|
制造费用分配(manufacturing expenses allocation) A ** M"T
理论成本与应用成本(theory cost and practice cost) 3,cE/ Ei
辅助生产成本分配(auxiliary production cost allocation) !Pjg&19
期间,费用 hq[ gj?P
成本控制程序(procedure of cost control) sN` o_q{Q
成本记录(cost entry, cost recorder cost agenda) $(mdz)Cfy
成本计算分批法(job costing method) {*r$m>HpM
成本计算分步法 $6x:aG*F
直接人工成本差异(direct labor variance) (,9cCnvmYU
成本控制方法(cost control method)
