递延税款贷项 Deferred taxation credit z`}z7e'>
股本 Share capital W{RZ@3ZY
已归还投资 Investment returned t]IHQ8
利润分配-其他转入 Profit appropriation - other transfer in =cR"_ Z[8X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *O|_)G
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #Z. QMWq
利润分配-提取储备基金 Profit appropriation - reserve fund -=cxUDB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u4#YZOiY)A
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )-\C{>
利润分配-利润归还投资 Profit appropriation - return investment by profit w!dgIS$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,xw1B-dx
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
f@@7?5fW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;~
-ZN?8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %lk^(@+ T
期初未分配利润 Retained earnings, beginning of the year bN\;m^xfu
资本公积-股本溢价 Capital surplus - share premium Wsb>3J
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wrQ02?
资本公积-接受现金捐赠 Capital surplus - cash donation Q7.jSL6
资本公积-股权投资准备 Capital surplus - investment reserve 7{Lp/z%r
资本公积-拨款转入 Capital surplus - subsidiary
Sa[?B
资本公积-外币资本折算差额 Capital surplus - foreign currency translation qRSoF04!R
资本公积-其他 Capital surplus - others t`1M}}.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (|
\%)vH-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
J8-K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O3V.4tp
盈余公积-储备基金 Surplus reserve - reserve fund
eQz.N<f"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund GrUpATIx
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
)K8^}L,
主营业务收入 Sales p/yz`m T'w
主营业务成本 Cost of sales %iB,hGatE
主营业务税金及附加 Sales tax 8J#x B
营业费用 Operating expenses :_,a%hb+8
管理费用 General and administrative expenses 9u)p9)^-.v
财务费用 Financial expenses 6FYL},.R
投资收益 Investment income
#Iu"qu
其他业务收入 Other operating income J&Db-
营业外收入 Non-operating income \gu8 ~zK
补贴收入 Subsidy income H&8~"h6n
其他业务支出 Other operating expenses k8\KCKql
营业外支出 Non-operating expenses 1Ys)b[:
所得税 Income tax <BIQc,)2}
直接人工成本差异(direct labor variance)
kbL7Xjk
直接材料成本差异(direct material variance) Vm?# ~}T
在产品计价(work-in-process costing) /6rQ.+|).
联产品成本计算(joint products costing) `YUeVz>q?
生产成本汇总程序(accumulation process of procluction cost) ]- 6q`'?[
制造费用差异(manufacturing expenses variance) 9OFH6-;6`\
实际成本与估计成本(actual cost and estimated cost) ,A&`WE
工资费用分配(salary costs allocation) 9@ 4]t6h[
成本曲线(cost curve) ,SPgop'
农业生产成本(agriculture production cost) *
s#6e}
原始成本和重置成本(original cost and replacement cost) k.7!)jL7
工程施工成本 H |
C3{9
直接成本与间接成本(direct cost and indirect cost) /0cm7[a ?
可控成本(controllable cost) S|xwYaoy%
制造费用分配(manufacturing expenses allocation) T+x
/J]A
理论成本与应用成本(theory cost and practice cost) HE{UgU:tY
辅助生产成本分配(auxiliary production cost allocation) rizjH+
期间,费用 Ml9m#
c
成本控制程序(procedure of cost control) #D#kw*c
成本记录(cost entry, cost recorder cost agenda) '4It>50b
成本计算分批法(job costing method) 7IFZK\V
成本计算分步法 _xH<R
直接人工成本差异(direct labor variance) KwV!smi2
成本控制方法(cost control method)