递延税款贷项 Deferred taxation credit Mq:'-`
股本 Share capital H<
Kkj
已归还投资 Investment returned gMBQtPNM
利润分配-其他转入 Profit appropriation - other transfer in =ym
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L>Oy7w)Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "Z 2Tc)
利润分配-提取储备基金 Profit appropriation - reserve fund |@
ZqwC=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Bf:tal6 -M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g"]<J&
利润分配-利润归还投资 Profit appropriation - return investment by profit lIVxW+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .D,?u"fk|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x , Vh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H
KiVEg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _TOi
[GT
期初未分配利润 Retained earnings, beginning of the year 5+bFy.UW
资本公积-股本溢价 Capital surplus - share premium ?S@R~y0K
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q5y
q"/=[a
资本公积-接受现金捐赠 Capital surplus - cash donation 3 "l
F
资本公积-股权投资准备 Capital surplus - investment reserve @0ov!9]Rw-
资本公积-拨款转入 Capital surplus - subsidiary 6<s(e_5f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +t>*l>[
资本公积-其他 Capital surplus - others <,@H;|mZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'EL ||
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "VDk1YX_&l
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1]>$5 1Q
盈余公积-储备基金 Surplus reserve - reserve fund [T 4 pgt'H
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L8:]`MQ0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hg&w=l
主营业务收入 Sales ]^; b
主营业务成本 Cost of sales ]PlY}VOY
主营业务税金及附加 Sales tax &$m=^
营业费用 Operating expenses i0'Xy>l
管理费用 General and administrative expenses gp$EXJ=
财务费用 Financial expenses ApG'jN
投资收益 Investment income $v:gBlj%"
其他业务收入 Other operating income ?-8y4
Ex
营业外收入 Non-operating income rkfQr9Vc
补贴收入 Subsidy income emv ;m/&8
其他业务支出 Other operating expenses C|4U78f{
营业外支出 Non-operating expenses P?q
G
所得税 Income tax hGed/Yr
直接人工成本差异(direct labor variance) Iys6R?~
直接材料成本差异(direct material variance) M)"]$TM
在产品计价(work-in-process costing) AZxrJ2G
联产品成本计算(joint products costing) 1UW s_|X!
生产成本汇总程序(accumulation process of procluction cost) *MYt:ms
制造费用差异(manufacturing expenses variance) ^e?$ ]JiA!
实际成本与估计成本(actual cost and estimated cost) _x\-!&[p
工资费用分配(salary costs allocation) ?eL='>Ne
成本曲线(cost curve) U_x0KIm
农业生产成本(agriculture production cost) /B,B4JI)/
原始成本和重置成本(original cost and replacement cost) #
#k #q=4
工程施工成本 M'cJ)-G
直接成本与间接成本(direct cost and indirect cost) _YH<YOrMh
可控成本(controllable cost) c8#
T:HM|`
制造费用分配(manufacturing expenses allocation) FNz84qVIx'
理论成本与应用成本(theory cost and practice cost) *>e~_{F
辅助生产成本分配(auxiliary production cost allocation) 6Cl+KcJH
期间,费用 ljup#:n
成本控制程序(procedure of cost control) =cdh'"XN
成本记录(cost entry, cost recorder cost agenda) M MAAHo
成本计算分批法(job costing method) DH\wDQ
成本计算分步法 W
*YW6
直接人工成本差异(direct labor variance) 5R,la\!bQ
成本控制方法(cost control method)