递延税款贷项 Deferred taxation credit J@Orrz2q#
股本 Share capital +6;OB@
已归还投资 Investment returned Uc6U!X
利润分配-其他转入 Profit appropriation - other transfer in \\/X+4|o'
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .4^Paxz
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yGD0}\!n
利润分配-提取储备基金 Profit appropriation - reserve fund d->b9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t 1&p>
v
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ntF(K/~Y
利润分配-利润归还投资 Profit appropriation - return investment by profit 9Q.j
<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z?gJHN<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
|QzPY8B9O
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Yb6\+}th
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _n_i*p
'2
期初未分配利润 Retained earnings, beginning of the year DX!$k[
资本公积-股本溢价 Capital surplus - share premium }>OE"#si
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [wu%t8O2
资本公积-接受现金捐赠 Capital surplus - cash donation |
'z)RFqj
资本公积-股权投资准备 Capital surplus - investment reserve #`W8-w
资本公积-拨款转入 Capital surplus - subsidiary 6XG+YIG6w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation '{+hti,Lh
资本公积-其他 Capital surplus - others a%]p*X!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hT
Xc0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ec[:6}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jxoEOE
A
盈余公积-储备基金 Surplus reserve - reserve fund # / 4Wcz<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g_x<+3a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment stDn{x.
主营业务收入 Sales "*T)L<G
主营业务成本 Cost of sales +X?jf.
4
主营业务税金及附加 Sales tax xz%ig^L
营业费用 Operating expenses bc"{ZL!C
管理费用 General and administrative expenses O:U@m@7
财务费用 Financial expenses tT
v@8f
投资收益 Investment income vd;wQ
其他业务收入 Other operating income 6%'{Cq1DE
营业外收入 Non-operating income LNg1q1P3
补贴收入 Subsidy income dqkkA/1
其他业务支出 Other operating expenses 'Oc8[8
营业外支出 Non-operating expenses [L\w]6
所得税 Income tax dn5v|[ dJ
直接人工成本差异(direct labor variance) YM;^c%
_7
直接材料成本差异(direct material variance) Q\rqG
在产品计价(work-in-process costing) af_zZf!0
联产品成本计算(joint products costing) F+6ZD5/
生产成本汇总程序(accumulation process of procluction cost) -@73" w/
制造费用差异(manufacturing expenses variance) 2KG j !w
实际成本与估计成本(actual cost and estimated cost) ZD<,h`
lZ
工资费用分配(salary costs allocation) *[U:'o`67
成本曲线(cost curve) H{V-C_
农业生产成本(agriculture production cost) m0edkt-x
原始成本和重置成本(original cost and replacement cost) CVUDN2
工程施工成本 FFkG,XH
直接成本与间接成本(direct cost and indirect cost) 5bAXa2V
t
可控成本(controllable cost) y,
Z#?O
制造费用分配(manufacturing expenses allocation) \x+DEy'4;5
理论成本与应用成本(theory cost and practice cost) %MIu;u FR
辅助生产成本分配(auxiliary production cost allocation) 9@j~1G%^
期间,费用 m<yA]
';s
成本控制程序(procedure of cost control) s=$ 7lYX
成本记录(cost entry, cost recorder cost agenda) 3xe8DD
成本计算分批法(job costing method) }iC~B}
成本计算分步法 Brl6r8LGi
直接人工成本差异(direct labor variance) /X:lt^?%I
成本控制方法(cost control method)