递延税款贷项 Deferred taxation credit 9e6{(
股本 Share capital 51usiOq
已归还投资 Investment returned 8=Ht+Br
利润分配-其他转入 Profit appropriation - other transfer in B75SLK:h=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7K4%`O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <6
$%Y2
利润分配-提取储备基金 Profit appropriation - reserve fund T!E LH!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 40ZB;j$l
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund f>PU# D
@B
利润分配-利润归还投资 Profit appropriation - return investment by profit ,5WDYk-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E'
:Z_ ^4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve JC3)G/m(03
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ] lTfi0}g_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2F]MzeW
期初未分配利润 Retained earnings, beginning of the year 8h2?Q
资本公积-股本溢价 Capital surplus - share premium ddxv.kIj.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "+_0idpF
资本公积-接受现金捐赠 Capital surplus - cash donation ;c}];ZU3G
资本公积-股权投资准备 Capital surplus - investment reserve 6Z=H>w
资本公积-拨款转入 Capital surplus - subsidiary rKq]zHgpo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [V~bo/n
资本公积-其他 Capital surplus - others ay.IKBXc
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2
{0VyLx
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {F[Xe_=#"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N<%,3W_-_
盈余公积-储备基金 Surplus reserve - reserve fund 2e=Hjf
)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G}*B`m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r8$TT\?~
主营业务收入 Sales RPQ)0.O7
主营业务成本 Cost of sales .(ir2g
主营业务税金及附加 Sales tax [5-5tipvWp
营业费用 Operating expenses }+1o D{
管理费用 General and administrative expenses i&KODhMpP
财务费用 Financial expenses /;1FZ<zU
投资收益 Investment income fZC,%p
其他业务收入 Other operating income sjGZ
,?%
营业外收入 Non-operating income yuBBO:\.
补贴收入 Subsidy income [OSUARm
v
其他业务支出 Other operating expenses 1g+<`1=KT
营业外支出 Non-operating expenses Wi<Fkzj
所得税 Income tax 8!fwXm
直接人工成本差异(direct labor variance) kzu=-@s
直接材料成本差异(direct material variance) E
83nEUs
在产品计价(work-in-process costing) m` cG&Ar5
联产品成本计算(joint products costing) YoA$Gw2
生产成本汇总程序(accumulation process of procluction cost) -M}iDBJx>#
制造费用差异(manufacturing expenses variance) u1l#k60
实际成本与估计成本(actual cost and estimated cost) 98"N UT
工资费用分配(salary costs allocation) Ns_d10rZ.
成本曲线(cost curve) kLP^q+$u)!
农业生产成本(agriculture production cost) z7o59&
原始成本和重置成本(original cost and replacement cost) +Gko[<
工程施工成本 OJaU,vQ#
直接成本与间接成本(direct cost and indirect cost) "-sz7}Mb
可控成本(controllable cost) &V$R@~x
制造费用分配(manufacturing expenses allocation) 5o*x?P!$
理论成本与应用成本(theory cost and practice cost) VTU-'q
辅助生产成本分配(auxiliary production cost allocation) =*I9qjla[?
期间,费用 tti.-
成本控制程序(procedure of cost control) t!tBN
成本记录(cost entry, cost recorder cost agenda) (0r6_8e6xv
成本计算分批法(job costing method) K""04Ew*pV
成本计算分步法 P%c<0y"O:>
直接人工成本差异(direct labor variance) 5h&8!!$[
成本控制方法(cost control method)