递延税款贷项 Deferred taxation credit ['_G1_p
股本 Share capital r?wE ;gH
已归还投资 Investment returned nnBl:p>< k
利润分配-其他转入 Profit appropriation - other transfer in S`&YY
89{&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \7A6+[
`fa
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9 e0Oj3!B
利润分配-提取储备基金 Profit appropriation - reserve fund y3pr(w9A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VD- 2{em
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zIgD R
利润分配-利润归还投资 Profit appropriation - return investment by profit Wo~#R
利润分配-应付优先股股利 Profit appropriation - preference shares dividends L\y>WR%s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l} UOg
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l/@t >%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |\S p IFH1
期初未分配利润 Retained earnings, beginning of the year PV/S zfvIq
资本公积-股本溢价 Capital surplus - share premium w65D;9/;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M}BqSzd*
资本公积-接受现金捐赠 Capital surplus - cash donation {h *Pkn1
资本公积-股权投资准备 Capital surplus - investment reserve E
T}Dh3A
资本公积-拨款转入 Capital surplus - subsidiary 4O** %!|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation rg{|/ ;imT
资本公积-其他 Capital surplus - others :Vx5%4J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _ya _Jf*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 63n<4VSH
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s6J`i&uu
盈余公积-储备基金 Surplus reserve - reserve fund <X1^w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #jNN?,ZK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kZ3w 2=x3v
主营业务收入 Sales XUp'wP
主营业务成本 Cost of sales =v
ZF/r
主营业务税金及附加 Sales tax ~i y]X:U
营业费用 Operating expenses 'lD"{^
管理费用 General and administrative expenses 2[qlEtvQ
财务费用 Financial expenses I@<\DltPi
投资收益 Investment income I>( \B| \6
其他业务收入 Other operating income *c6o#[l
营业外收入 Non-operating income xLmgr72D
补贴收入 Subsidy income EFNi# D8s
其他业务支出 Other operating expenses 7r4|>F
营业外支出 Non-operating expenses t}]R0O .s
所得税 Income tax
QZs ]'*=#
直接人工成本差异(direct labor variance) n^2p jTkl
直接材料成本差异(direct material variance) w`$ M}oX(
在产品计价(work-in-process costing) ^$I8ga
联产品成本计算(joint products costing) e7^B3FOx
生产成本汇总程序(accumulation process of procluction cost) F+3 }Gkn
制造费用差异(manufacturing expenses variance) efu'PfZ`&
实际成本与估计成本(actual cost and estimated cost) ;9rS[$ ^$O
工资费用分配(salary costs allocation) $+$S}i=
成本曲线(cost curve) -]K9sy)I
农业生产成本(agriculture production cost) n$oHr
原始成本和重置成本(original cost and replacement cost) k Z>Xl- LV
工程施工成本 y:R!E *.L'
直接成本与间接成本(direct cost and indirect cost) Z>si%Npm\
可控成本(controllable cost) jJK`+J,i}X
制造费用分配(manufacturing expenses allocation) U$,W/G}m
理论成本与应用成本(theory cost and practice cost) OmR) W '
辅助生产成本分配(auxiliary production cost allocation) : |tWKA
期间,费用
:ENdF `nC
成本控制程序(procedure of cost control) B3V;
成本记录(cost entry, cost recorder cost agenda) :7 P/ZC%
成本计算分批法(job costing method) muJR~4
成本计算分步法 5
v`[c+@F
直接人工成本差异(direct labor variance) @z-%:J/$
成本控制方法(cost control method)
