递延税款贷项 Deferred taxation credit mDT"%I"4j
股本 Share capital "ApVgNB
已归还投资 Investment returned QmpP_eS >
利润分配-其他转入 Profit appropriation - other transfer in 0$~zeG"
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A*r6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "DniDA
利润分配-提取储备基金 Profit appropriation - reserve fund =I}8-AS~V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
Pq@%MF]5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \q0wY7w
利润分配-利润归还投资 Profit appropriation - return investment by profit )_\ZUem
利润分配-应付优先股股利 Profit appropriation - preference shares dividends pSvqGJU3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E~y@ue:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A
D ,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HoIK^t~VT#
期初未分配利润 Retained earnings, beginning of the year *
)6:yn
资本公积-股本溢价 Capital surplus - share premium &u@<0 1=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O"D0+BK79e
资本公积-接受现金捐赠 Capital surplus - cash donation BmP!/i_
资本公积-股权投资准备 Capital surplus - investment reserve 2!u4nxZ.
资本公积-拨款转入 Capital surplus - subsidiary X4"D Lt"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation dF?:&oP]
资本公积-其他 Capital surplus - others YF]W<ZpY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j6NK7Li
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8 )W{C>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bCv^za]P6
盈余公积-储备基金 Surplus reserve - reserve fund g=T
!fF=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z ]@ Q
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "5+x6/9b
主营业务收入 Sales aWe?n;
主营业务成本 Cost of sales ^HYrJr$y
主营业务税金及附加 Sales tax B`Q~p92
营业费用 Operating expenses +~6Nq(kV
管理费用 General and administrative expenses 3j]P\T
财务费用 Financial expenses _h=kjc}[.O
投资收益 Investment income {Gd<+tQg
其他业务收入 Other operating income L1'#wH
营业外收入 Non-operating income ac-R q.GQY
补贴收入 Subsidy income :j}]nS
其他业务支出 Other operating expenses yO7xAb
营业外支出 Non-operating expenses _Py/,Ks.q
所得税 Income tax ]Ywj@-*q
直接人工成本差异(direct labor variance) U',9t
直接材料成本差异(direct material variance) v7i5R !
在产品计价(work-in-process costing) ]
X9e|
联产品成本计算(joint products costing) uEK9
生产成本汇总程序(accumulation process of procluction cost) a<W[???m/M
制造费用差异(manufacturing expenses variance) w _*|u
实际成本与估计成本(actual cost and estimated cost) errT7&@,A
工资费用分配(salary costs allocation) A1mxM5N
成本曲线(cost curve) Dd(#
农业生产成本(agriculture production cost) fc~6/
原始成本和重置成本(original cost and replacement cost) rM
sd)
工程施工成本 V8aLPJ0_
直接成本与间接成本(direct cost and indirect cost) $[p<}o/6v]
可控成本(controllable cost) 9q#
#)
制造费用分配(manufacturing expenses allocation) 'q#$^='o
理论成本与应用成本(theory cost and practice cost) M=mzl750M
辅助生产成本分配(auxiliary production cost allocation) `eF&|3!IYQ
期间,费用 Y55Yo5<j/+
成本控制程序(procedure of cost control) lcv&/ A
成本记录(cost entry, cost recorder cost agenda) _o
2pyV&
成本计算分批法(job costing method) 8f^QO:
成本计算分步法 :f~[tox
直接人工成本差异(direct labor variance) DPU%4te
成本控制方法(cost control method)