递延税款贷项 Deferred taxation credit $>y
股本 Share capital gdfG3d$4
已归还投资 Investment returned sz+Uq]Mn
利润分配-其他转入 Profit appropriation - other transfer in T hLR<\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1(12`3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s.G6?1VXlY
利润分配-提取储备基金 Profit appropriation - reserve fund f.y~ Sew
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K+s
xO/}h
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !2Q>
利润分配-利润归还投资 Profit appropriation - return investment by profit v\?J$Hdd
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ; 0`p"T0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
L=WB'*N
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <E.$4
/T
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Pb-Ft =
期初未分配利润 Retained earnings, beginning of the year LQrm/)4bF5
资本公积-股本溢价 Capital surplus - share premium '+{dr\nJ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve << [ hZ$.
资本公积-接受现金捐赠 Capital surplus - cash donation Jz6 , 2,LN
资本公积-股权投资准备 Capital surplus - investment reserve \4 e6\6 +
资本公积-拨款转入 Capital surplus - subsidiary -P3;7_}]:h
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Tx'ctd#Y
资本公积-其他 Capital surplus - others hPHrq{YZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `2Oh0{x0*O
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K'zG[[ P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j L[
hB
盈余公积-储备基金 Surplus reserve - reserve fund #UpxF ?A(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !p~K;p,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H;O PA8\n
主营业务收入 Sales cWA$O*A
主营业务成本 Cost of sales \7Fkeo+
主营业务税金及附加 Sales tax d4 #Ra%
营业费用 Operating expenses z.7'yJIP#
管理费用 General and administrative expenses `i)&nW)R
财务费用 Financial expenses (\6R"2
投资收益 Investment income JrdH6Zg
其他业务收入 Other operating income ?~5J!|r#
营业外收入 Non-operating income g
$f ;
补贴收入 Subsidy income \!tS|h
其他业务支出 Other operating expenses Ag!#epi{0
营业外支出 Non-operating expenses 8/y~3~A{D
所得税 Income tax bu2'JIDR
直接人工成本差异(direct labor variance) E |A,NPf%I
直接材料成本差异(direct material variance) _Vq7Gxy$R
在产品计价(work-in-process costing) ohA@ Zm8O
联产品成本计算(joint products costing) fii\&p7z
生产成本汇总程序(accumulation process of procluction cost) rpNe8"sh
制造费用差异(manufacturing expenses variance) Nh[{
B{k
实际成本与估计成本(actual cost and estimated cost) *ppb 4R;CW
工资费用分配(salary costs allocation) 6GD Uo} .
成本曲线(cost curve) -~HlME *~f
农业生产成本(agriculture production cost) drQioH-
原始成本和重置成本(original cost and replacement cost) YTc
o;5/
工程施工成本 U "qO&;m
直接成本与间接成本(direct cost and indirect cost) X; gN[
可控成本(controllable cost) dIo|i,-
制造费用分配(manufacturing expenses allocation) pw7 _j;}l
理论成本与应用成本(theory cost and practice cost) L^`oJ9k !
辅助生产成本分配(auxiliary production cost allocation) adJoT-8 P6
期间,费用 79^on8 k}
成本控制程序(procedure of cost control) }<wj~f([
成本记录(cost entry, cost recorder cost agenda) pP'-}%
成本计算分批法(job costing method) I k#>6
成本计算分步法 _]=` F
l
直接人工成本差异(direct labor variance) a`w)awb
成本控制方法(cost control method)
