递延税款贷项 Deferred taxation credit PR3i}y>
股本 Share capital uOAd$;h@_Z
已归还投资 Investment returned H0\', X
利润分配-其他转入 Profit appropriation - other transfer in 3~%M4(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ku)/
8Z`$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FtW=Cc`hC_
利润分配-提取储备基金 Profit appropriation - reserve fund NT=)</v
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1\aV4T
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7H
g;SK6t0
利润分配-利润归还投资 Profit appropriation - return investment by profit z2iWr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T@xaa\bzg
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5cj&D74o
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =F% <W7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OIs!,G|
期初未分配利润 Retained earnings, beginning of the year Gvl,M\c9-
资本公积-股本溢价 Capital surplus - share premium >r>pM(h
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Tmk'rOg5
资本公积-接受现金捐赠 Capital surplus - cash donation *P\OP'o_
资本公积-股权投资准备 Capital surplus - investment reserve mKJO?7tj
资本公积-拨款转入 Capital surplus - subsidiary gI/SA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
0
s@>e
资本公积-其他 Capital surplus - others :z`L)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KwY6pF*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]u
.)6{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5Mp$u756
盈余公积-储备基金 Surplus reserve - reserve fund gm$<U9L\v
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +^q-v-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4D[(X=FSU
主营业务收入 Sales G;e)K\[J
主营业务成本 Cost of sales S;"$02]
主营业务税金及附加 Sales tax B A
i ^t
营业费用 Operating expenses ]P2Wa
管理费用 General and administrative expenses a+B3`6
财务费用 Financial expenses Q
sPZ dC
投资收益 Investment income ll
^I;o0
其他业务收入 Other operating income g*WY kv
营业外收入 Non-operating income G[+{[W
补贴收入 Subsidy income fskc'%x
其他业务支出 Other operating expenses bSW~hyI w
营业外支出 Non-operating expenses 7g4IAsoD
所得税 Income tax m0*_
直接人工成本差异(direct labor variance) q3D,hG_
直接材料成本差异(direct material variance) # ';b>J
在产品计价(work-in-process costing) CN6b982&
联产品成本计算(joint products costing) u)~::2BXAn
生产成本汇总程序(accumulation process of procluction cost) ]V,#>'
制造费用差异(manufacturing expenses variance) ^3C%&
实际成本与估计成本(actual cost and estimated cost) n{!=gR.v.
工资费用分配(salary costs allocation)
8#|PJc
成本曲线(cost curve) M
y!;N1
农业生产成本(agriculture production cost) z
J V>;
原始成本和重置成本(original cost and replacement cost) )%q )!x
工程施工成本 ${tBu#$-d
直接成本与间接成本(direct cost and indirect cost) /BrbP7
可控成本(controllable cost) *>T@3G.{Rm
制造费用分配(manufacturing expenses allocation) q+)s
理论成本与应用成本(theory cost and practice cost)
A/OGF>
辅助生产成本分配(auxiliary production cost allocation) RWZjD#5%Z
期间,费用 iwfH~
成本控制程序(procedure of cost control)
>L^2Z*
成本记录(cost entry, cost recorder cost agenda) qdZo
cTf'
成本计算分批法(job costing method) ~V/?/J$
成本计算分步法 ei
@$_w*TH
直接人工成本差异(direct labor variance) W3xObt3w\
成本控制方法(cost control method)