递延税款贷项 Deferred taxation credit :
$52Ds!i
股本 Share capital Xx<&6
4W
已归还投资 Investment returned RnBmy^l"
利润分配-其他转入 Profit appropriation - other transfer in F6GZZKj
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +D-+}&oW
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \`%Y-!H+v
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 D15u1A
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (#l_YI
-
利润分配-利润归还投资 Profit appropriation - return investment by profit ;
# ?0#):-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends n\ ',F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 46?F+,Rzl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {7~ $$AR(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Jx
;"a\KD
期初未分配利润 Retained earnings, beginning of the year $}nUK~$GSv
资本公积-股本溢价 Capital surplus - share premium ONe!'a0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,vdP
#:
资本公积-接受现金捐赠 Capital surplus - cash donation qfH~h g
资本公积-股权投资准备 Capital surplus - investment reserve UV8r&O
资本公积-拨款转入 Capital surplus - subsidiary Qx,$)|_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .5CELtR
资本公积-其他 Capital surplus - others M^JZ]W(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \^( vlcy
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^FMa8;'o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NUnc"@
盈余公积-储备基金 Surplus reserve - reserve fund Yg,WdVI&@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Qu>zO !x
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &eS70hq
主营业务收入 Sales AW;)_|xM
主营业务成本 Cost of sales N[bf.5T
主营业务税金及附加 Sales tax -r'seb5
营业费用 Operating expenses -Tkd@
管理费用 General and administrative expenses H|:)K^o
财务费用 Financial expenses 2GKU9cV*`
投资收益 Investment income _5S$mc8K0
其他业务收入 Other operating income F*]
.
营业外收入 Non-operating income I\%Lb
z
补贴收入 Subsidy income 95 .'t}
其他业务支出 Other operating expenses u,
,WD
营业外支出 Non-operating expenses Qp.!U~
所得税 Income tax <J}9.k
直接人工成本差异(direct labor variance) ee0>B86tE
直接材料成本差异(direct material variance) 3a)Q:#okD
在产品计价(work-in-process costing) sCCr%r]zL
联产品成本计算(joint products costing) 32|L
$o
生产成本汇总程序(accumulation process of procluction cost) Yg,lJ!q
制造费用差异(manufacturing expenses variance) A-Pwi.$
实际成本与估计成本(actual cost and estimated cost) @>nk^l
工资费用分配(salary costs allocation) 4NR5?s
成本曲线(cost curve) ^W[`##,{Od
农业生产成本(agriculture production cost) q[+:t
原始成本和重置成本(original cost and replacement cost) jLS]^|
工程施工成本 :h^UC~[h 3
直接成本与间接成本(direct cost and indirect cost) .'mC3E+$
可控成本(controllable cost) -xgmc-LGo
制造费用分配(manufacturing expenses allocation) `b`52b\6S
理论成本与应用成本(theory cost and practice cost) *]{I\rX
辅助生产成本分配(auxiliary production cost allocation) ,zw=&)W1
期间,费用
mFoK76
成本控制程序(procedure of cost control) [K@!JY
成本记录(cost entry, cost recorder cost agenda) :O+b4R+
成本计算分批法(job costing method) la|l9N^,
成本计算分步法 ~I|R}hS
直接人工成本差异(direct labor variance) d4h(F,K7V
成本控制方法(cost control method)