递延税款贷项 Deferred taxation credit uB
I/3aQ
股本 Share capital s6|'s<x"j
已归还投资 Investment returned oPmz$]_Z
利润分配-其他转入 Profit appropriation - other transfer in YcobK#c
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0DicrnH8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve o`S``?`^)^
利润分配-提取储备基金 Profit appropriation - reserve fund uy
hh"[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M
r)t>4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "bhK%N;
利润分配-利润归还投资 Profit appropriation - return investment by profit H
d|p@$I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g5nJ0=9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fe0M2%e;|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VP#KoX85
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;mU;+~YE
期初未分配利润 Retained earnings, beginning of the year qf x*a88
资本公积-股本溢价 Capital surplus - share premium 2#.s{ Bv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C1D:Xi-
资本公积-接受现金捐赠 Capital surplus - cash donation ni ?k' \\
资本公积-股权投资准备 Capital surplus - investment reserve ~!Nj DDk
资本公积-拨款转入 Capital surplus - subsidiary XH?//.q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3*h"B$g!
资本公积-其他 Capital surplus - others }%u#TwZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,&UKsrs_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bSsg`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BXYHJ
盈余公积-储备基金 Surplus reserve - reserve fund ,JZ>)(@)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund * 1;4&/93o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
x &R9m,
主营业务收入 Sales PB@IPnB-
主营业务成本 Cost of sales Q7aPW\-
主营业务税金及附加 Sales tax V5K/)\#
营业费用 Operating expenses c7XBZ%D
管理费用 General and administrative expenses YCDH 0
M
财务费用 Financial expenses E]mm^i`|
投资收益 Investment income Y$ jX
其他业务收入 Other operating income "TA0--6
营业外收入 Non-operating income CV
@P
+
补贴收入 Subsidy income fd
)v{OC
其他业务支出 Other operating expenses
G`FYEmD
营业外支出 Non-operating expenses uY.Ns ?8
所得税 Income tax 60~;UBm5O
直接人工成本差异(direct labor variance) [Qnf]n\FJ
直接材料成本差异(direct material variance) '[WL8,.Q
在产品计价(work-in-process costing) }b\hRy~=r
联产品成本计算(joint products costing) lI?
P_2AaS
生产成本汇总程序(accumulation process of procluction cost) $2a"Ec!7
制造费用差异(manufacturing expenses variance) t+U.4mS-
实际成本与估计成本(actual cost and estimated cost) )$!b`u
工资费用分配(salary costs allocation) fbh,V%t7
成本曲线(cost curve) O >h`
农业生产成本(agriculture production cost) 5sT3|yq
原始成本和重置成本(original cost and replacement cost) FoetP`
工程施工成本 a?-&O$UHf\
直接成本与间接成本(direct cost and indirect cost) @-sWXz*W
可控成本(controllable cost) c& ;@i$X(
制造费用分配(manufacturing expenses allocation) W0f^!}f(
理论成本与应用成本(theory cost and practice cost) 9ngx
kOGx
辅助生产成本分配(auxiliary production cost allocation) xh2r?K@k>
期间,费用 iN&oSpQ
成本控制程序(procedure of cost control) \\R}3 >Wc
成本记录(cost entry, cost recorder cost agenda) BEOPZ[Q|c
成本计算分批法(job costing method) M{L- V
成本计算分步法 3:iEt (iCI
直接人工成本差异(direct labor variance) UH MJ(.Wa-
成本控制方法(cost control method)