递延税款贷项 Deferred taxation credit 68~]_r.a
股本 Share capital D {E,XOi
已归还投资 Investment returned M| }?5NS
利润分配-其他转入 Profit appropriation - other transfer in D'g@B.fX
d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rr1,Ijh{D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve S5m.oHJI*
利润分配-提取储备基金 Profit appropriation - reserve fund Y"5FK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l-IA Q!d
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (Ms #)E
利润分配-利润归还投资 Profit appropriation - return investment by profit agoMsxI9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #( 4)ps.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t:.X=/02
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q Wm
g#2 '
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )@B!
期初未分配利润 Retained earnings, beginning of the year Jv
T#Fxj k
资本公积-股本溢价 Capital surplus - share premium \SmYxdU'>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >PWDo
资本公积-接受现金捐赠 Capital surplus - cash donation N
}z]OvnZH
资本公积-股权投资准备 Capital surplus - investment reserve wMm+E "}W
资本公积-拨款转入 Capital surplus - subsidiary h _c11#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2sBYy 8.r
资本公积-其他 Capital surplus - others qi_uob
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =v !8i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g$=']A?W_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \ 511?ik
盈余公积-储备基金 Surplus reserve - reserve fund l0!`>Xx[b
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [A uA<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #)DDQ?D
主营业务收入 Sales i[vN3`*B
主营业务成本 Cost of sales 3gCP?%R
主营业务税金及附加 Sales tax U&+lw=
营业费用 Operating expenses !M6Km(>
管理费用 General and administrative expenses $KRpu<5
i}
财务费用 Financial expenses O St~P^1
投资收益 Investment income jfR!M07|
其他业务收入 Other operating income wuqB['3
营业外收入 Non-operating income Em<J{`k6
补贴收入 Subsidy income k
V'0rb
其他业务支出 Other operating expenses Q`h@-6N
营业外支出 Non-operating expenses KH$o X\v
所得税 Income tax
QUdF`_U7
直接人工成本差异(direct labor variance) r
)w]~)8
直接材料成本差异(direct material variance) \$8p8MP<&D
在产品计价(work-in-process costing) =5p?4/4 J
联产品成本计算(joint products costing) qy!pD
R;
生产成本汇总程序(accumulation process of procluction cost) :; 3y^!
制造费用差异(manufacturing expenses variance) n
QOLR?%
实际成本与估计成本(actual cost and estimated cost) ~:4Mf/Ca
工资费用分配(salary costs allocation) bu\D*-
成本曲线(cost curve) #0M,g
农业生产成本(agriculture production cost) V,3$>4x
原始成本和重置成本(original cost and replacement cost) 0j-;
4>p
工程施工成本 Q0_|?]v
直接成本与间接成本(direct cost and indirect cost) ps]s
Tw
可控成本(controllable cost) 75H5{#)
制造费用分配(manufacturing expenses allocation) s9YP
=)I
理论成本与应用成本(theory cost and practice cost)
0c:jwtf
辅助生产成本分配(auxiliary production cost allocation) %$(*.o!+8
期间,费用 #w]:<R^
成本控制程序(procedure of cost control) @ GzN0yXhR
成本记录(cost entry, cost recorder cost agenda) '"Dgov$q
成本计算分批法(job costing method) ?37Kc,o
成本计算分步法 8!dA1]2;
直接人工成本差异(direct labor variance) ]?2&d[
成本控制方法(cost control method)