递延税款贷项 Deferred taxation credit zr
U{@z$l
股本 Share capital $]q8,
N|1
已归还投资 Investment returned Q"7Gy<
利润分配-其他转入 Profit appropriation - other transfer in d`/tE?Gw
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kn/Ao}J74z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t2 r?N}"P
利润分配-提取储备基金 Profit appropriation - reserve fund H~E(JLcU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ogp"u b 8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lbuA
E%
利润分配-利润归还投资 Profit appropriation - return investment by profit nYJTKU
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s|NjT
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q[d}J+l4{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +d% L\^?F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "$}vP<SM
期初未分配利润 Retained earnings, beginning of the year _ Dwqy(
资本公积-股本溢价 Capital surplus - share premium STJJU]H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b%Eei2Gm%
资本公积-接受现金捐赠 Capital surplus - cash donation 6A WKLFMV
资本公积-股权投资准备 Capital surplus - investment reserve 1NcCy! +
资本公积-拨款转入 Capital surplus - subsidiary -<_Ww\%8M
资本公积-外币资本折算差额 Capital surplus - foreign currency translation k`x=D5s\
资本公积-其他 Capital surplus - others A=j0On
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RAp=s
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EFc-foN
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve " t0kAG
盈余公积-储备基金 Surplus reserve - reserve fund .m`y><.5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $*W6A/%O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^7.h%lSg
主营业务收入 Sales E!O\87[
主营业务成本 Cost of sales
XJ Iv1s\g
主营业务税金及附加 Sales tax e*.b3 z
营业费用 Operating expenses ,<Q~b%(3
管理费用 General and administrative expenses A Z{^o4<q
财务费用 Financial expenses Rtjqx6-B;
投资收益 Investment income A%2:E^k(s
其他业务收入 Other operating income 8O " U 0
营业外收入 Non-operating income ZoB {x*IH
补贴收入 Subsidy income 3bNIZ#`|MB
其他业务支出 Other operating expenses 1*
]Ev
营业外支出 Non-operating expenses Q*XE
h
所得税 Income tax X@|&c]]
直接人工成本差异(direct labor variance) OK{xu X8u
直接材料成本差异(direct material variance) c1xrn4f@a
在产品计价(work-in-process costing) Ia'ZV7'
联产品成本计算(joint products costing) y8\S}E 0
生产成本汇总程序(accumulation process of procluction cost) > MH(0+B*
制造费用差异(manufacturing expenses variance) ov\HsTeZ
实际成本与估计成本(actual cost and estimated cost) 8#
&q$kE
工资费用分配(salary costs allocation) d;+[i
成本曲线(cost curve) c~o+WI
Ym
农业生产成本(agriculture production cost)
rP(eva
原始成本和重置成本(original cost and replacement cost) &k8vWXMGk%
工程施工成本 4& cL[Ny
直接成本与间接成本(direct cost and indirect cost) p)~ lL
可控成本(controllable cost) ^
bLRVp1
制造费用分配(manufacturing expenses allocation) JO'>oFv_W
理论成本与应用成本(theory cost and practice cost)
$@i"un;
辅助生产成本分配(auxiliary production cost allocation) 7FF-*2@
期间,费用 LA[g(i 7
成本控制程序(procedure of cost control) Cbs5dn(Y
成本记录(cost entry, cost recorder cost agenda) y4Er @8I`
成本计算分批法(job costing method) |D.O6?v@
成本计算分步法 5ZY)nelc
直接人工成本差异(direct labor variance) zT ZVehEe
成本控制方法(cost control method)
