递延税款贷项 Deferred taxation credit d.3cd40Q
股本 Share capital ;eY.4/*R
已归还投资 Investment returned ms%RNxU4:
利润分配-其他转入 Profit appropriation - other transfer in qEJ#c
e]G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dYxX%"J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z&KrG
利润分配-提取储备基金 Profit appropriation - reserve fund 0ub0[A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {'@`:p&3r
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >h3m/aeNC
利润分配-利润归还投资 Profit appropriation - return investment by profit )sZJH9[K
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wSd|-e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve kWMz;{I5*w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zN3b`K. i
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Nbvs_>N
期初未分配利润 Retained earnings, beginning of the year {16]8-pe
资本公积-股本溢价 Capital surplus - share premium bGtS
! 'I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve PX/7 :D?
资本公积-接受现金捐赠 Capital surplus - cash donation
NXHe;G
资本公积-股权投资准备 Capital surplus - investment reserve m
-u0U
资本公积-拨款转入 Capital surplus - subsidiary Kg6[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Mj<T+Ohz
资本公积-其他 Capital surplus - others GTuxMg`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q&]f9j_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {|{;:_.>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5_7y 1
盈余公积-储备基金 Surplus reserve - reserve fund q,m+W='
盈余公积-企业发展基金 Surplus reserve - enterprise development fund fW=vN0Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s3sPj2e{
主营业务收入 Sales W7#dc89}
主营业务成本 Cost of sales '4ip~>3?w
主营业务税金及附加 Sales tax 8}K^o>J&K
营业费用 Operating expenses SxI-pH'
管理费用 General and administrative expenses g^:
&Dh
财务费用 Financial expenses zvbO
q
投资收益 Investment income 0PD=/fh[
其他业务收入 Other operating income MAQ(PIc>T
营业外收入 Non-operating income c> 0R_
补贴收入 Subsidy income G
_-JR
其他业务支出 Other operating expenses
35%\"Y?
营业外支出 Non-operating expenses .+(R,SvN%<
所得税 Income tax y|/[;
直接人工成本差异(direct labor variance) `Kbf]"4q
直接材料成本差异(direct material variance) Jo''yrJpB
在产品计价(work-in-process costing) =&I9d;7
联产品成本计算(joint products costing) 9 2x)Pc^D
生产成本汇总程序(accumulation process of procluction cost) Marx=cNj
制造费用差异(manufacturing expenses variance) \IaUsx"#o{
实际成本与估计成本(actual cost and estimated cost)
`0, G'F
工资费用分配(salary costs allocation) ?DGg.2f
成本曲线(cost curve) *3\*GatJ
农业生产成本(agriculture production cost) r yNe=9p
原始成本和重置成本(original cost and replacement cost) N
Hiac(&*
工程施工成本 C2{*m{
D
直接成本与间接成本(direct cost and indirect cost) oy-y QYX
可控成本(controllable cost) t0_4jVt
制造费用分配(manufacturing expenses allocation) gA}?X
理论成本与应用成本(theory cost and practice cost) 6Ts[NXa
辅助生产成本分配(auxiliary production cost allocation) m6uFmU*<M}
期间,费用 k8c(|/7d
成本控制程序(procedure of cost control)
!oa/\p
成本记录(cost entry, cost recorder cost agenda) kvG.?^ v
成本计算分批法(job costing method) $5:I~-mx
成本计算分步法 7M)<Sv
直接人工成本差异(direct labor variance) K7X
*N
成本控制方法(cost control method)