递延税款贷项 Deferred taxation credit KK,
t !a
股本 Share capital s%i
\z }/
已归还投资 Investment returned A#8J6xcSrL
利润分配-其他转入 Profit appropriation - other transfer in T*jQzcm~?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y4 {/P1F
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (qDPGd*1
利润分配-提取储备基金 Profit appropriation - reserve fund @cu#rWiG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund A&D<}y/%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W}'l8z]
利润分配-利润归还投资 Profit appropriation - return investment by profit ^"] ] rZ)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BD?u|Fd,i:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;C, t `(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W?<<al*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dQ= L<{(
期初未分配利润 Retained earnings, beginning of the year #T++
5G
资本公积-股本溢价 Capital surplus - share premium 9Xh1i`.D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *> E_lWW.
资本公积-接受现金捐赠 Capital surplus - cash donation 6 l7 iX]
资本公积-股权投资准备 Capital surplus - investment reserve tP4z#0r2
资本公积-拨款转入 Capital surplus - subsidiary G>,43S!<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <kKuis6h
资本公积-其他 Capital surplus - others {JQCfs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k|`Qk!tr
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2hsRYh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W5Vh+'3
盈余公积-储备基金 Surplus reserve - reserve fund
z-_$P)[c
盈余公积-企业发展基金 Surplus reserve - enterprise development fund qW`
DCZu
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $g_|U:,
主营业务收入 Sales \hI|I!sDWy
主营业务成本 Cost of sales ng:B;;
m
主营业务税金及附加 Sales tax ?D;7ut$~
营业费用 Operating expenses +h@ZnFp3
管理费用 General and administrative expenses /Xl(>^|&
财务费用 Financial expenses u4h.\ul8%
投资收益 Investment income Jk;dtLL}4
其他业务收入 Other operating income W/<Lp+p
营业外收入 Non-operating income Cs2k bG_
补贴收入 Subsidy income 1>L8EImx]V
其他业务支出 Other operating expenses )zkr[;j~`
营业外支出 Non-operating expenses TeKU/&fkc
所得税 Income tax z| |FmL{
直接人工成本差异(direct labor variance) j937tn!Q
直接材料成本差异(direct material variance) q\xsXM
在产品计价(work-in-process costing) s*R UYx
联产品成本计算(joint products costing) VUC_|=?dL
生产成本汇总程序(accumulation process of procluction cost) +]p/.- Uw
制造费用差异(manufacturing expenses variance) } k SP p
实际成本与估计成本(actual cost and estimated cost) 80K"u
[
工资费用分配(salary costs allocation) % k @4}M>
成本曲线(cost curve) JqV}$E"M2
农业生产成本(agriculture production cost) o)+C4f[G4
原始成本和重置成本(original cost and replacement cost) Oj
'^Ww m
工程施工成本 hISYtNWjd"
直接成本与间接成本(direct cost and indirect cost) E Q]>^VE2B
可控成本(controllable cost) wRg[Mu,Q5
制造费用分配(manufacturing expenses allocation) s9SUj^
理论成本与应用成本(theory cost and practice cost) +V;d^&S
辅助生产成本分配(auxiliary production cost allocation) dF7`V J2
期间,费用 f.0HIc
成本控制程序(procedure of cost control) <Ok7 -:OxA
成本记录(cost entry, cost recorder cost agenda) 0{/'[o7
成本计算分批法(job costing method) U/ax`
_
成本计算分步法 mbH My[R
直接人工成本差异(direct labor variance) F`>qg2wO
成本控制方法(cost control method)
