递延税款贷项 Deferred taxation credit >\ST-7[^L
股本 Share capital k#bu#YZk
已归还投资 Investment returned >MJ?g-
利润分配-其他转入 Profit appropriation - other transfer in A|}l)!%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9
t@:4O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^7]"kg DA
利润分配-提取储备基金 Profit appropriation - reserve fund gfU-"VpHE
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gqib:q;r
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0:KE@=
利润分配-利润归还投资 Profit appropriation - return investment by profit j
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,a?
\MM9$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7n
zGAz_W
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9]$8MY
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -VDo[Zy
期初未分配利润 Retained earnings, beginning of the year 8&"(WuZ@
资本公积-股本溢价 Capital surplus - share premium Wl^R8w#Z$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
yz+, gLY
资本公积-接受现金捐赠 Capital surplus - cash donation H(0q6~|
资本公积-股权投资准备 Capital surplus - investment reserve Q
'(ihUq*k
资本公积-拨款转入 Capital surplus - subsidiary EPW7+Ve
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S~$'WA
资本公积-其他 Capital surplus - others CBf7]n0H
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /W#O +
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #n\C
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盈余公积-法定公益金 Surplus reserve - statutory welfare reserve URcR
盈余公积-储备基金 Surplus reserve - reserve fund }2)DPP:ic
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OEr:xK2T
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Q Z8QQ`*S
主营业务收入 Sales bt+,0\Vg5
主营业务成本 Cost of sales v}J;ZIb
主营业务税金及附加 Sales tax V@=V
5bZLs
营业费用 Operating expenses PU9`<3z5
管理费用 General and administrative expenses *5%*|>
财务费用 Financial expenses VVWM9x
投资收益 Investment income !
}3,B28
其他业务收入 Other operating income M
ixwK,
营业外收入 Non-operating income jn9 ShF
补贴收入 Subsidy income XM
Vq-8B0
其他业务支出 Other operating expenses c.H?4j7ga
营业外支出 Non-operating expenses WKA'=,`v
所得税 Income tax ydWtvFuS
直接人工成本差异(direct labor variance) -U2mf
W
直接材料成本差异(direct material variance) ;)DzCc/
在产品计价(work-in-process costing) '!vc/Hw
联产品成本计算(joint products costing) BX;5wKfA
生产成本汇总程序(accumulation process of procluction cost) z*
~YLT&
制造费用差异(manufacturing expenses variance) k7_I$<YDj
实际成本与估计成本(actual cost and estimated cost) F>|9 52
工资费用分配(salary costs allocation) kR.wOJ7'
成本曲线(cost curve) .
,NB( s`
农业生产成本(agriculture production cost) IN^9uL]B
原始成本和重置成本(original cost and replacement cost) \9)[#Ld
工程施工成本 D_|B2gdZY
直接成本与间接成本(direct cost and indirect cost) }\v^+scD
可控成本(controllable cost) }F`beoMAkM
制造费用分配(manufacturing expenses allocation) >e5zrgV
理论成本与应用成本(theory cost and practice cost) dhRJg"vrQ
辅助生产成本分配(auxiliary production cost allocation) +I|8Q|^SD
期间,费用 Ri:p8
成本控制程序(procedure of cost control) o%(bQV-T
成本记录(cost entry, cost recorder cost agenda) HOYq?40.R
成本计算分批法(job costing method) 2]jPv0u
成本计算分步法 twqFs
直接人工成本差异(direct labor variance) 67<CbQZoN3
成本控制方法(cost control method)