递延税款贷项 Deferred taxation credit RQYD#4|
股本 Share capital IoZ _zz0
已归还投资 Investment returned Zu /w[*;M
利润分配-其他转入 Profit appropriation - other transfer in bT15jNa
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d <RJH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x %W%
利润分配-提取储备基金 Profit appropriation - reserve fund aGNb Cm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'U-8w@\Z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <w3_EO
利润分配-利润归还投资 Profit appropriation - return investment by profit 4s 6,`-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S!66t?vHB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <
:4b4Nl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I%l2_hs0V
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bbT1p :RF
期初未分配利润 Retained earnings, beginning of the year vj9'5]!~q
资本公积-股本溢价 Capital surplus - share premium RTr"#[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W`uq,r0Xsy
资本公积-接受现金捐赠 Capital surplus - cash donation *k@D4F ruP
资本公积-股权投资准备 Capital surplus - investment reserve r
vuasr~
资本公积-拨款转入 Capital surplus - subsidiary -"rANP-UI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation i
0F6eqe=J
资本公积-其他 Capital surplus - others %bS1$
v\n
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?x/Lb*a^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qOv`&%txW
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Nq1YFI>W
盈余公积-储备基金 Surplus reserve - reserve fund 5 Od&-~O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
5mX^{V&^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment WO6R04+WV
主营业务收入 Sales kD(#LM<9s
主营业务成本 Cost of sales i.{.koH<
主营业务税金及附加 Sales tax 2~R%_r+<
营业费用 Operating expenses 8jY<S+[o
管理费用 General and administrative expenses _2hZGC%&E
财务费用 Financial expenses |
{Q}:_/q
投资收益 Investment income qu&p)*M5
其他业务收入 Other operating income CB#B!;I8v
营业外收入 Non-operating income 2 f
g
P
补贴收入 Subsidy income yK
y
)%i
其他业务支出 Other operating expenses -]t>'Q?
营业外支出 Non-operating expenses A7 6H M@Q
所得税 Income tax q 4v:s
直接人工成本差异(direct labor variance) -A@/ cS%p
直接材料成本差异(direct material variance) T
KQ^D
在产品计价(work-in-process costing) nok-![
联产品成本计算(joint products costing) a"`>
J!
生产成本汇总程序(accumulation process of procluction cost) eD8e0
D'S
制造费用差异(manufacturing expenses variance) aW}d=y
[
实际成本与估计成本(actual cost and estimated cost) ^7a@?|,q8
工资费用分配(salary costs allocation) Y<V$3h
成本曲线(cost curve) )2 Bb,p<Wr
农业生产成本(agriculture production cost) %|j8#09
原始成本和重置成本(original cost and replacement cost) KcUR
/o5K
工程施工成本 3 . K #,
直接成本与间接成本(direct cost and indirect cost) = WHI/|&
可控成本(controllable cost) $+PyW(
r
制造费用分配(manufacturing expenses allocation) )7p(htCz5
理论成本与应用成本(theory cost and practice cost) ksTK'7*
辅助生产成本分配(auxiliary production cost allocation) ym+Ezb#o
期间,费用 ?C- ju8]|
成本控制程序(procedure of cost control) DIfQ~O+u
成本记录(cost entry, cost recorder cost agenda) WZTAXOw
成本计算分批法(job costing method) @1xIph<z
成本计算分步法 ` F]
直接人工成本差异(direct labor variance) 0wCQPvO
成本控制方法(cost control method)
