递延税款贷项 Deferred taxation credit `$] ZT>&
股本 Share capital .V{y9e+
已归还投资 Investment returned ~kZ? e1H
利润分配-其他转入 Profit appropriation - other transfer in d `xDv$QZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Zu ![v0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |zp}u (N
利润分配-提取储备基金 Profit appropriation - reserve fund 0fw>/"v
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mN" g~o*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ou\~^
利润分配-利润归还投资 Profit appropriation - return investment by profit pq,8z= Uf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :W[d&e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k|rbh.
Q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~T\:".C
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2()/l9.O'
期初未分配利润 Retained earnings, beginning of the year i7O8f ^|
资本公积-股本溢价 Capital surplus - share premium NHD`c)Q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E(an5x/
r
资本公积-接受现金捐赠 Capital surplus - cash donation ^}Gu'!z9D
资本公积-股权投资准备 Capital surplus - investment reserve BK foeN)%
资本公积-拨款转入 Capital surplus - subsidiary vn.j>; E'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DLEHsbP{$
资本公积-其他 Capital surplus - others j'LO '&sQ(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d?jzh 1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oazy%
n(KZ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
rUBc5@|
盈余公积-储备基金 Surplus reserve - reserve fund Z7=
k$e
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iRI7x)^0"z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5J*h7
主营业务收入 Sales 8^qLGUxz
主营业务成本 Cost of sales *qw//W
主营业务税金及附加 Sales tax ~J1UzUxX2
营业费用 Operating expenses M~djX} #\
管理费用 General and administrative expenses tZN'OoZ
财务费用 Financial expenses hODq& 9!
投资收益 Investment income $+w -r#,
其他业务收入 Other operating income 90
p
t'Jg
营业外收入 Non-operating income 6V @ [< d
补贴收入 Subsidy income
+`~kt4W
其他业务支出 Other operating expenses 8'Vc
aU7Nh
营业外支出 Non-operating expenses b[my5O l
所得税 Income tax MY z\ R
\
直接人工成本差异(direct labor variance) b^&nr[DC
直接材料成本差异(direct material variance) @
HP7$U"
在产品计价(work-in-process costing) L[}Ak1 A
联产品成本计算(joint products costing) V?-OI>
生产成本汇总程序(accumulation process of procluction cost) .Za)S5U
制造费用差异(manufacturing expenses variance) =.6JvX<d1*
实际成本与估计成本(actual cost and estimated cost) u\ }"l2 r
工资费用分配(salary costs allocation) y (=$z/
成本曲线(cost curve) S!.H _=z%p
农业生产成本(agriculture production cost) uzaD K
原始成本和重置成本(original cost and replacement cost) Aw7_ diK^
工程施工成本 FSkz[
D_}
直接成本与间接成本(direct cost and indirect cost) oz/Nx{bg
可控成本(controllable cost) Q1u/QA:z7
制造费用分配(manufacturing expenses allocation) , &rHBNS
理论成本与应用成本(theory cost and practice cost) zr1A4
%S"
辅助生产成本分配(auxiliary production cost allocation) 1zJ
) x?
期间,费用 >vc$3 %L[$
成本控制程序(procedure of cost control) S2"H E`
成本记录(cost entry, cost recorder cost agenda) Huho| 6ohH
成本计算分批法(job costing method) .L))EB
成本计算分步法 0I"r*; 9?K
直接人工成本差异(direct labor variance) *waaM]u
成本控制方法(cost control method)
