递延税款贷项 Deferred taxation credit J{1H$[W~}
股本 Share capital F^ 75y?
已归还投资 Investment returned i
.vH$
利润分配-其他转入 Profit appropriation - other transfer in mLxgvp
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0 5`"U#`:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9qB0F_xl
利润分配-提取储备基金 Profit appropriation - reserve fund ^es] jng`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3S:Lce'f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 56 3mz-
利润分配-利润归还投资 Profit appropriation - return investment by profit |1~n<=`Z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9
Ux (
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9Rnypzds
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _5jT}I<k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /uwi$~Ed
期初未分配利润 Retained earnings, beginning of the year J +u}uN@
资本公积-股本溢价 Capital surplus - share premium 6st
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cQU;PH]
资本公积-接受现金捐赠 Capital surplus - cash donation ,yYcjs!=o
资本公积-股权投资准备 Capital surplus - investment reserve hw^&{x
资本公积-拨款转入 Capital surplus - subsidiary y2G Us&09
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f<Hi=Qpm
资本公积-其他 Capital surplus - others !qt2,V
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m H'~pR>t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2X?GEO]/4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1`&`y%c?B
盈余公积-储备基金 Surplus reserve - reserve fund Q5+1'm zAB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L (Y1ey9x
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;.A}c)b
主营业务收入 Sales s<9g3Gh
主营业务成本 Cost of sales HeRi67
主营业务税金及附加 Sales tax BNu >/zGpB
营业费用 Operating expenses ~zqb{o^ pT
管理费用 General and administrative expenses +WH\,E
财务费用 Financial expenses % =^/^[ D
投资收益 Investment income iVXt@[
其他业务收入 Other operating income K3yQ0k
|
营业外收入 Non-operating income Lgg,K//g
补贴收入 Subsidy income CJ IuMsZ
其他业务支出 Other operating expenses e5|lz. o;
营业外支出 Non-operating expenses /T w{JO#Q
所得税 Income tax {>f"&I<xw
直接人工成本差异(direct labor variance) P!eo#b^S
直接材料成本差异(direct material variance) -K64J5|b7
在产品计价(work-in-process costing) B zzC|
联产品成本计算(joint products costing) VfX^iG r
生产成本汇总程序(accumulation process of procluction cost) JE ?rp1.
制造费用差异(manufacturing expenses variance) 8QrpNSj4
实际成本与估计成本(actual cost and estimated cost) `\kihNkJn3
工资费用分配(salary costs allocation) `^bP9X_a
成本曲线(cost curve) 9L =mS
农业生产成本(agriculture production cost) B*(]T|ff<
原始成本和重置成本(original cost and replacement cost) N~
v
6K}`}
工程施工成本 B>,e HXW
直接成本与间接成本(direct cost and indirect cost) < RGH+4LF
可控成本(controllable cost) 7n8nJTU{4j
制造费用分配(manufacturing expenses allocation) ;CYoc4e
理论成本与应用成本(theory cost and practice cost) i9 ;
辅助生产成本分配(auxiliary production cost allocation) UVo`jb|>
o
期间,费用 Nd~B$venh
成本控制程序(procedure of cost control) zBF~:Uc`B
成本记录(cost entry, cost recorder cost agenda) j / 5
成本计算分批法(job costing method) f[@96p ?a[
成本计算分步法 i g,.>'+l
直接人工成本差异(direct labor variance) $|N6I
成本控制方法(cost control method)
