递延税款贷项 Deferred taxation credit ( 3=. 3[
股本 Share capital Gaw LQst[+
已归还投资 Investment returned Z#^2F8,]
利润分配-其他转入 Profit appropriation - other transfer in =d(
6
)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G
vj@?62
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
31J7# S2
利润分配-提取储备基金 Profit appropriation - reserve fund aD0w82s]J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C^l) n!fq
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $]Y' [pE@
利润分配-利润归还投资 Profit appropriation - return investment by profit 9;JU c0%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends sOVaQ&+y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ib uA~\ 5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A5
8i}G9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =Xud L^GF
期初未分配利润 Retained earnings, beginning of the year 4!iS"QH?;^
资本公积-股本溢价 Capital surplus - share premium 5M*q{k
X)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *)u_m h
资本公积-接受现金捐赠 Capital surplus - cash donation AGOK%[[Ws
资本公积-股权投资准备 Capital surplus - investment reserve u4fTC})4{C
资本公积-拨款转入 Capital surplus - subsidiary 0D 0 #*J
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;?%2dv2d
资本公积-其他 Capital surplus - others L
F{ qI?LG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Dt.OZ4w5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `M"b L|[R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZYu^Q6 b3
盈余公积-储备基金 Surplus reserve - reserve fund [NaU \;w\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I]ywO 4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Cg )#B+
主营业务收入 Sales t_P1a0Zu
主营业务成本 Cost of sales !YAkHrF`[0
主营业务税金及附加 Sales tax OM2|c}]ZQ
营业费用 Operating expenses 0-
FwHDxw
管理费用 General and administrative expenses f
{^n<\Jh
财务费用 Financial expenses WDgp(Av!
投资收益 Investment income 6o6!O l
其他业务收入 Other operating income :GGsQ
n
营业外收入 Non-operating income [o|]>(tk
补贴收入 Subsidy income ~x>IN1Vci
其他业务支出 Other operating expenses =oiY'
}%(i
营业外支出 Non-operating expenses j
>0S3P,
所得税 Income tax 6^|bKoN/ f
直接人工成本差异(direct labor variance) =fG(K!AQ
直接材料成本差异(direct material variance) ?55('+{l
在产品计价(work-in-process costing) \^':(Gu4o
联产品成本计算(joint products costing) t}NxD`8
生产成本汇总程序(accumulation process of procluction cost) 9n9/[?S
制造费用差异(manufacturing expenses variance) ?;uzx7@F
实际成本与估计成本(actual cost and estimated cost) 1~Pht:,t
工资费用分配(salary costs allocation) F~RUb& */<
成本曲线(cost curve) B g7?1m
农业生产成本(agriculture production cost) F"B! r -J
原始成本和重置成本(original cost and replacement cost) a ,W5T8
工程施工成本 S,Tm=} wj
直接成本与间接成本(direct cost and indirect cost) q@Q|oB0W$)
可控成本(controllable cost) { SK8Mdn
制造费用分配(manufacturing expenses allocation) +wT,dUin_<
理论成本与应用成本(theory cost and practice cost) Mzxz- cE
辅助生产成本分配(auxiliary production cost allocation) !M3IuDN
期间,费用 [iL2c= _
成本控制程序(procedure of cost control) |a^ ydwb
成本记录(cost entry, cost recorder cost agenda) 1Rl`}7Km
成本计算分批法(job costing method) S7N54X2JwL
成本计算分步法 Q9W*)gBv n
直接人工成本差异(direct labor variance) }yB @?
成本控制方法(cost control method)
