递延税款贷项 Deferred taxation credit _<P~'IN+n
股本 Share capital "K$
y(}
C
已归还投资 Investment returned 4j
h4 XdH
利润分配-其他转入 Profit appropriation - other transfer in ^"\.,Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h|
+(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O-K!Bv^
Q
利润分配-提取储备基金 Profit appropriation - reserve fund +gsk}>"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "
yV)&4)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D:Y`{ {
利润分配-利润归还投资 Profit appropriation - return investment by profit |
QI-gw
利润分配-应付优先股股利 Profit appropriation - preference shares dividends L7&|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve BlvNBB1^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SsF
5+=A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4uUR2J
期初未分配利润 Retained earnings, beginning of the year `L<)9*
资本公积-股本溢价 Capital surplus - share premium ;q&\>u:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /,Sd
资本公积-接受现金捐赠 Capital surplus - cash donation -?Aa RwZ,
资本公积-股权投资准备 Capital surplus - investment reserve e{x|d?)8
资本公积-拨款转入 Capital surplus - subsidiary Bt^];DjH
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DLrG-C33
资本公积-其他 Capital surplus - others %1p4K)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5"JnJH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lZupn?
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %C8fv|@:f
盈余公积-储备基金 Surplus reserve - reserve fund TAu*lL(F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6uH1dsD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment SY}iU@xo
主营业务收入 Sales Q,A`"e#:
主营业务成本 Cost of sales +6*
.lRA
主营业务税金及附加 Sales tax 4';]fmf@[i
营业费用 Operating expenses .W+ F<]
r
管理费用 General and administrative expenses "rA:;ntz
财务费用 Financial expenses WxS=Aip'
投资收益 Investment income K!9rH>`\
其他业务收入 Other operating income y'k4>,`9e
营业外收入 Non-operating income I({ 7a i
补贴收入 Subsidy income ;,h*s,i
其他业务支出 Other operating expenses _(\\>'1q!
营业外支出 Non-operating expenses q[3b i!Q
所得税 Income tax }PY?
ZG
直接人工成本差异(direct labor variance) K,IPVjS
直接材料成本差异(direct material variance) =`X;fz
在产品计价(work-in-process costing) 1% )M-io
联产品成本计算(joint products costing) uXNf)?MpA
生产成本汇总程序(accumulation process of procluction cost) g/q$;cB
制造费用差异(manufacturing expenses variance) cF[[_
实际成本与估计成本(actual cost and estimated cost) Te#wU e-|
工资费用分配(salary costs allocation) 5W!E.fz*
T
成本曲线(cost curve) 9e Dji,
农业生产成本(agriculture production cost) Y4Z?`TL
原始成本和重置成本(original cost and replacement cost) 'Sc3~lm(dH
工程施工成本 9CWUhS
直接成本与间接成本(direct cost and indirect cost) ma
}Y\(38
可控成本(controllable cost) j$]t`6gG
制造费用分配(manufacturing expenses allocation) [21tT/
理论成本与应用成本(theory cost and practice cost) ':!;6v|L
辅助生产成本分配(auxiliary production cost allocation) J 6
S
期间,费用 ^tuJM:
成本控制程序(procedure of cost control) 7
9%${ajSI
成本记录(cost entry, cost recorder cost agenda) =fHt|}.K
成本计算分批法(job costing method) DZXv3gnX
成本计算分步法 pKMf#)qm
直接人工成本差异(direct labor variance) DrltxI)
成本控制方法(cost control method)