递延税款贷项 Deferred taxation credit GY 4?}T^s
股本 Share capital LyR to
已归还投资 Investment returned +ew 2+2
利润分配-其他转入 Profit appropriation - other transfer in 9Y&,dBj+
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 10xo<@l
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ld6j;ZJ';
利润分配-提取储备基金 Profit appropriation - reserve fund //*>p
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }2 zJ8A9-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund lSU&Yqx
利润分配-利润归还投资 Profit appropriation - return investment by profit BoJ@bOe#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]Ija,C!#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve . fq[>zG'&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f.,ozL3*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares wQiRj
.
期初未分配利润 Retained earnings, beginning of the year s8iJl+Jm
资本公积-股本溢价 Capital surplus - share premium '}h[*IB}5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Fn0Rq9 /@
资本公积-接受现金捐赠 Capital surplus - cash donation OLpE0gZ.|`
资本公积-股权投资准备 Capital surplus - investment reserve y)
_T!&ze
资本公积-拨款转入 Capital surplus - subsidiary &A>Hq/Y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation UV8,SSDTV
资本公积-其他 Capital surplus - others Z=`\U?,
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #UGm/4C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v
WKUV|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hp?hb-4l
盈余公积-储备基金 Surplus reserve - reserve fund +FiM?,G
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZZqImB.Cz6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Xao
0cb.R
主营业务收入 Sales {'P7D4w
主营业务成本 Cost of sales dE9xan
主营业务税金及附加 Sales tax _
Js& _d
营业费用 Operating expenses HVG9 C$
管理费用 General and administrative expenses `h+ia/
财务费用 Financial expenses R:HF~}
投资收益 Investment income s\g"~2+
其他业务收入 Other operating income `ro~l_U;A
营业外收入 Non-operating income xv;'27mUt
补贴收入 Subsidy income v#i,pBj
其他业务支出 Other operating expenses . zf#S0y%(
营业外支出 Non-operating expenses `PK1zSr
所得税 Income tax iW\cLp "
直接人工成本差异(direct labor variance) eglcf z%
直接材料成本差异(direct material variance) KO/Z|I
在产品计价(work-in-process costing) 4A(kM}uRB
联产品成本计算(joint products costing) 3}{od$3G
生产成本汇总程序(accumulation process of procluction cost) "e<Z$"7i
制造费用差异(manufacturing expenses variance) z45
7/zO
实际成本与估计成本(actual cost and estimated cost) k@r%>Ul@
工资费用分配(salary costs allocation) `?)ivy>\:
成本曲线(cost curve) IfF@$eO
农业生产成本(agriculture production cost) ^6Y4=
原始成本和重置成本(original cost and replacement cost) x#z}A&
工程施工成本 hxcRFqX"
直接成本与间接成本(direct cost and indirect cost) Fljqh8c5
可控成本(controllable cost) @64PdM!L
制造费用分配(manufacturing expenses allocation) t#
cm|
理论成本与应用成本(theory cost and practice cost) $kPC"!X\
辅助生产成本分配(auxiliary production cost allocation) 8BP.VxX
期间,费用 >jI(^8?
成本控制程序(procedure of cost control) ('yBIb\ue
成本记录(cost entry, cost recorder cost agenda) 1&\ A#
成本计算分批法(job costing method) iU3GUsPy
成本计算分步法 AC*>
f&
直接人工成本差异(direct labor variance) )*j>g38?
成本控制方法(cost control method)