递延税款贷项 Deferred taxation credit e
jID5NqG
股本 Share capital N Dt +m
已归还投资 Investment returned ,m^@S
利润分配-其他转入 Profit appropriation - other transfer in K/OE;;<IA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K.{:
H4_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y66V`,e0
利润分配-提取储备基金 Profit appropriation - reserve fund m:{ws~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S9'8rn!_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B
>
sTM
利润分配-利润归还投资 Profit appropriation - return investment by profit 7j
<:hF~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /6$8djw
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZV?~~_9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yhBf %m
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :Jz@` s1n
期初未分配利润 Retained earnings, beginning of the year `QIYnokL
资本公积-股本溢价 Capital surplus - share premium ls<7Qe"a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6)QJms
资本公积-接受现金捐赠 Capital surplus - cash donation .@(+.G
资本公积-股权投资准备 Capital surplus - investment reserve p`
'8M
资本公积-拨款转入 Capital surplus - subsidiary f T&>L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2d`:lk%\
资本公积-其他 Capital surplus - others v;r!rZX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve in/ITy-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f-!A4eKe
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _Coh11
盈余公积-储备基金 Surplus reserve - reserve fund 3Xun>ZQ-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $xWebz0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment iHp@R-g
主营业务收入 Sales jw^Pt~@
主营业务成本 Cost of sales I`
O)I&KH
主营业务税金及附加 Sales tax T==(Pw7R7
营业费用 Operating expenses |6mDooTy
管理费用 General and administrative expenses J#pl7q)^w
财务费用 Financial expenses ~Po
BvHi
投资收益 Investment income D)u 9Y
其他业务收入 Other operating income n<. T6
营业外收入 Non-operating income )7H
s
补贴收入 Subsidy income -@wnQ?
其他业务支出 Other operating expenses ) ag8]
营业外支出 Non-operating expenses wGXnS"L!
所得税 Income tax 6@2 S*\&
直接人工成本差异(direct labor variance) -}h+hS50F
直接材料成本差异(direct material variance) JpFfO<uO
在产品计价(work-in-process costing) gx*rxid
联产品成本计算(joint products costing) \;b)
qB
生产成本汇总程序(accumulation process of procluction cost) Pd,+=
ML
制造费用差异(manufacturing expenses variance) 8, >YB+Hb
实际成本与估计成本(actual cost and estimated cost) .>K):|Opv
工资费用分配(salary costs allocation) 6__#n`
成本曲线(cost curve) ]T3dZ`-(
农业生产成本(agriculture production cost) j70]2NgX
原始成本和重置成本(original cost and replacement cost) E27N1J+1
工程施工成本 b`4R`mo
直接成本与间接成本(direct cost and indirect cost) Or0eY#c
可控成本(controllable cost) OYWW<N+R2
制造费用分配(manufacturing expenses allocation) ae)0Yu`*G7
理论成本与应用成本(theory cost and practice cost) ; U)a)l'y
辅助生产成本分配(auxiliary production cost allocation) /<HE
cB
期间,费用
O N(H7
成本控制程序(procedure of cost control) >UP{=`
成本记录(cost entry, cost recorder cost agenda) y5X HJUTu
成本计算分批法(job costing method) 2^Tj@P7
成本计算分步法 ]aqHk
直接人工成本差异(direct labor variance) ,@_$acm
成本控制方法(cost control method)