递延税款贷项 Deferred taxation credit h}&1
7M
股本 Share capital @aY>pr5!
已归还投资 Investment returned *wp>a?sG\
利润分配-其他转入 Profit appropriation - other transfer in b;jr
;I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y*H rv
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n=qu?xu
利润分配-提取储备基金 Profit appropriation - reserve fund `PS^o#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %2,'x
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nXM[#~
利润分配-利润归还投资 Profit appropriation - return investment by profit 1)v]<Ga~%1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
4"~F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g(QT"O!dY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6BH
P#B2j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares oxZXY]$y
期初未分配利润 Retained earnings, beginning of the year v\3$$T)
资本公积-股本溢价 Capital surplus - share premium
x=YV*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |] cFsB#G
资本公积-接受现金捐赠 Capital surplus - cash donation G7SmlFn?
资本公积-股权投资准备 Capital surplus - investment reserve uq\[^
资本公积-拨款转入 Capital surplus - subsidiary w{89@ XRC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y>J u$i
资本公积-其他 Capital surplus - others T%O2=h\} E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2#)z%K6T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'y%*W:O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H7CWAQPfj
盈余公积-储备基金 Surplus reserve - reserve fund AR3v,eOs
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^^(!>n6r^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4 zhg#
主营业务收入 Sales s
_#6^_
主营业务成本 Cost of sales >SHP,><H/
主营业务税金及附加 Sales tax 0x,NMS
营业费用 Operating expenses 1+v!)Y>Z&
管理费用 General and administrative expenses `EWQ>m+
财务费用 Financial expenses Lhmb=
@
投资收益 Investment income JIU8~D
其他业务收入 Other operating income HyC826~-rI
营业外收入 Non-operating income `G "&IQ8.
补贴收入 Subsidy income k] iyx
其他业务支出 Other operating expenses ):Pzsz7
营业外支出 Non-operating expenses |m F=X*
所得税 Income tax {66P-4Ev(
直接人工成本差异(direct labor variance) dM)x|b3z
直接材料成本差异(direct material variance) BI6]{ ZC"
在产品计价(work-in-process costing) t{W
u5<F:
联产品成本计算(joint products costing) 75W@B}dZd
生产成本汇总程序(accumulation process of procluction cost) i%n9RuULh
制造费用差异(manufacturing expenses variance) RYZM_@5$t
实际成本与估计成本(actual cost and estimated cost) l]~mB~
工资费用分配(salary costs allocation) sUz,F8G
成本曲线(cost curve) w=kW~gg
农业生产成本(agriculture production cost) t~M0_TnXlP
原始成本和重置成本(original cost and replacement cost) JmF:8Q3H
工程施工成本 4,.[B7irR
直接成本与间接成本(direct cost and indirect cost) w`X0^<Fv
可控成本(controllable cost) 89P'WFOFK
制造费用分配(manufacturing expenses allocation) nO
`R++
理论成本与应用成本(theory cost and practice cost) 1~y\MD*-j
辅助生产成本分配(auxiliary production cost allocation) a\*_b2 ^n
期间,费用 :!L>_ f
成本控制程序(procedure of cost control) %*];XpAE
成本记录(cost entry, cost recorder cost agenda) &~V6g(9
成本计算分批法(job costing method) vVf%wei^#
成本计算分步法 !`0
El',gY
直接人工成本差异(direct labor variance) p-kug]qX
成本控制方法(cost control method)