递延税款贷项 Deferred taxation credit qA '^b
~
股本 Share capital l?)>"^
已归还投资 Investment returned \Hp!NbnF$
利润分配-其他转入 Profit appropriation - other transfer in n
=-vOa%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ={xRNNUj_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _-vlN
利润分配-提取储备基金 Profit appropriation - reserve fund bR7tmJ[)Z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _qE9]mU
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9C \}bT
利润分配-利润归还投资 Profit appropriation - return investment by profit Yuv=<V
利润分配-应付优先股股利 Profit appropriation - preference shares dividends B5 /8LEWw
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yr},pB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _t-6m2A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gR!hN.I
期初未分配利润 Retained earnings, beginning of the year `mcb0
资本公积-股本溢价 Capital surplus - share premium }$<v
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $@6q5Iz!&
资本公积-接受现金捐赠 Capital surplus - cash donation Ia%cc
L=
资本公积-股权投资准备 Capital surplus - investment reserve 0 @#Jz#?
资本公积-拨款转入 Capital surplus - subsidiary N$>Ml!J
资本公积-外币资本折算差额 Capital surplus - foreign currency translation JPTLh{/
资本公积-其他 Capital surplus - others 5:38}p9`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $E[O}+L$#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I0l3"5X
a
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y3(~8n
盈余公积-储备基金 Surplus reserve - reserve fund z@UH[>^gj
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O)^F z:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kDJYEI9j>
主营业务收入 Sales roZn{+f
主营业务成本 Cost of sales )PR`irw
主营业务税金及附加 Sales tax ,8DC9yM,
营业费用 Operating expenses b:9"nALg
C
管理费用 General and administrative expenses B0RVtbK
财务费用 Financial expenses T=w0T-[f
投资收益 Investment income R1hmJ
其他业务收入 Other operating income rk%pA-P2
营业外收入 Non-operating income 9/8+
R%
补贴收入 Subsidy income :{eYm|2-
其他业务支出 Other operating expenses lrPIXIM
营业外支出 Non-operating expenses q !}~c
所得税 Income tax &iD&C>;pf
直接人工成本差异(direct labor variance) i*l=xW;bM
直接材料成本差异(direct material variance) R{H8@JLD
在产品计价(work-in-process costing) Y, Lpv|
联产品成本计算(joint products costing) @=g{4(zR^
生产成本汇总程序(accumulation process of procluction cost) iPCn-DoIS
制造费用差异(manufacturing expenses variance) Xr o5~G
实际成本与估计成本(actual cost and estimated cost) CNV^,`FX
工资费用分配(salary costs allocation) KY2z)#/
成本曲线(cost curve) F'wG%
农业生产成本(agriculture production cost) 43=)akJi
原始成本和重置成本(original cost and replacement cost) ~2[kCuu
工程施工成本 ??Urm[Y.Z
直接成本与间接成本(direct cost and indirect cost) \Dr( /n
可控成本(controllable cost) u=PLjrB~}
制造费用分配(manufacturing expenses allocation) ?!"pzDg
理论成本与应用成本(theory cost and practice cost) I<W<;A
辅助生产成本分配(auxiliary production cost allocation) ,WsG,Q(K
期间,费用 >t9DI
成本控制程序(procedure of cost control) LCXWpUj~
成本记录(cost entry, cost recorder cost agenda) 0WZd $
成本计算分批法(job costing method) 'o=DGm2H
成本计算分步法 Yx66Xy
直接人工成本差异(direct labor variance) ,y0 &E8Z
成本控制方法(cost control method)