递延税款贷项 Deferred taxation credit KjFK/Og.
股本 Share capital SG?Nsp^%`B
已归还投资 Investment returned 9%iUG(DC
利润分配-其他转入 Profit appropriation - other transfer in
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利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kM'"4[,nz
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [97KBoSU
利润分配-提取储备基金 Profit appropriation - reserve fund RrhT'':[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :LWn<,4F&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E]J:~H'E
r
利润分配-利润归还投资 Profit appropriation - return investment by profit yMZHUd
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %*o8L6
Hn
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Cv>o.Bp|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l"{Sm6:;-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 5jgdbHog]
期初未分配利润 Retained earnings, beginning of the year
C@Nv;;AlU
资本公积-股本溢价 Capital surplus - share premium Tzt ,/e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '
lo
资本公积-接受现金捐赠 Capital surplus - cash donation Nrah;i+H\o
资本公积-股权投资准备 Capital surplus - investment reserve WEa2E?*
资本公积-拨款转入 Capital surplus - subsidiary cO\-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2[B4f7
资本公积-其他 Capital surplus - others F,GN[f-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve < AI;6/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P_gYz!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aYn8^
盈余公积-储备基金 Surplus reserve - reserve fund 9Ew7A(BG_3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O1D6^3w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ZkP{[^6d\
主营业务收入 Sales B_ja&) !s1
主营业务成本 Cost of sales Q \]Xm>
主营业务税金及附加 Sales tax !ph" mf$-
营业费用 Operating expenses <]Wlx`=/D
管理费用 General and administrative expenses vBvNu<v7te
财务费用 Financial expenses iB1i/l
投资收益 Investment income A])P1c. 7"
其他业务收入 Other operating income R0;efD
营业外收入 Non-operating income 1^dJg8
补贴收入 Subsidy income 6yu]GK}es
其他业务支出 Other operating expenses /ahNnCtu?1
营业外支出 Non-operating expenses G){g
所得税 Income tax <w>/^|]#
直接人工成本差异(direct labor variance) `W `0Fwu9
直接材料成本差异(direct material variance) ]DvO:tM
在产品计价(work-in-process costing) {%.Lk'#9
联产品成本计算(joint products costing) T#!lPH :&h
生产成本汇总程序(accumulation process of procluction cost) >Z Ke
制造费用差异(manufacturing expenses variance)
Ch_xyuJ
实际成本与估计成本(actual cost and estimated cost) m7=1%6FN3
工资费用分配(salary costs allocation) [4+q+
成本曲线(cost curve) F?u^"}%Fc
农业生产成本(agriculture production cost) JI|6B
原始成本和重置成本(original cost and replacement cost) zTo8OPr
工程施工成本 }wwe}E-e
直接成本与间接成本(direct cost and indirect cost) _M,lQ~
可控成本(controllable cost) sT1&e5
`W
制造费用分配(manufacturing expenses allocation) 8BXqZVm.
理论成本与应用成本(theory cost and practice cost) RGD]8mw
辅助生产成本分配(auxiliary production cost allocation) PzZZ>7_6S
期间,费用 PfG`C5
d
成本控制程序(procedure of cost control) wP"q<W
g
成本记录(cost entry, cost recorder cost agenda) .wK1El{bf
成本计算分批法(job costing method) PT9v*3Bq~
成本计算分步法 p|XAlia
直接人工成本差异(direct labor variance) Rt(J/%;
成本控制方法(cost control method)