递延税款贷项 Deferred taxation credit XQ>m8K?\d
股本 Share capital hdzaU& w
已归还投资 Investment returned G8
VWx&RE
利润分配-其他转入 Profit appropriation - other transfer in L-yC 'C
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *P>F#
~X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve udMq>s;
利润分配-提取储备基金 Profit appropriation - reserve fund TD<. :ul]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |yr }g-m
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >K3Lww)Ln
利润分配-利润归还投资 Profit appropriation - return investment by profit kq+L63fZ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends bA:abO
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5n<Efi]
j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /KkUCq2A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j1)w1WY0@
期初未分配利润 Retained earnings, beginning of the year :|bPr_&U$
资本公积-股本溢价 Capital surplus - share premium idHBz*3~ps
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SyI#Q[f'_
资本公积-接受现金捐赠 Capital surplus - cash donation o 0B`~7(
资本公积-股权投资准备 Capital surplus - investment reserve t5S S]
资本公积-拨款转入 Capital surplus - subsidiary cOSUe_S0w[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "b qB@)
资本公积-其他 Capital surplus - others ]*).3<Lw
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !U@[lBW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &12.|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OvkY zI`
盈余公积-储备基金 Surplus reserve - reserve fund c(fwl`y !x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Lq :Z='Kc
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'Q# KjY
主营业务收入 Sales 9kcAMk1K
主营业务成本 Cost of sales &W1c#]q@r
主营业务税金及附加 Sales tax IsI\T8yfc
营业费用 Operating expenses tq{
aa
管理费用 General and administrative expenses b?z 8Yp 6
财务费用 Financial expenses TWMD
f
投资收益 Investment income :%R3(
&
其他业务收入 Other operating income @AJt/wPk
营业外收入 Non-operating income < Fi
/!
补贴收入 Subsidy income c}QjKJ-c
其他业务支出 Other operating expenses
W<t,Ivg
营业外支出 Non-operating expenses 9i n& \
所得税 Income tax /p~gm\5Z
直接人工成本差异(direct labor variance) I_Q '+d
直接材料成本差异(direct material variance) H'+P7*k#M
在产品计价(work-in-process costing) [!"u&iu`
联产品成本计算(joint products costing) > >p3#~/
生产成本汇总程序(accumulation process of procluction cost) X=lOwPvP
制造费用差异(manufacturing expenses variance) YDP<
实际成本与估计成本(actual cost and estimated cost) EI' (
工资费用分配(salary costs allocation) f5AK@]4G
成本曲线(cost curve) ;L|%H/SH
农业生产成本(agriculture production cost) vI4St;
原始成本和重置成本(original cost and replacement cost) M^a QH/=:"
工程施工成本 ~Os~pTo
直接成本与间接成本(direct cost and indirect cost) dAR):ZKq?
可控成本(controllable cost) C;_10Rb2ut
制造费用分配(manufacturing expenses allocation) vV8} >
理论成本与应用成本(theory cost and practice cost) MbYAK-l.h
辅助生产成本分配(auxiliary production cost allocation) 9M<{@<]dm
期间,费用 `z F=h#i
成本控制程序(procedure of cost control) &q>=6sQvf
成本记录(cost entry, cost recorder cost agenda) 7cH[}v`pn
成本计算分批法(job costing method) G0^Nk H,k
成本计算分步法
k/Z}nz
直接人工成本差异(direct labor variance) 't]=ps
成本控制方法(cost control method)
