递延税款贷项 Deferred taxation credit AOZP*\k
股本 Share capital OG~gFZr)6
已归还投资 Investment returned YpHg&|Fr
利润分配-其他转入 Profit appropriation - other transfer in D>r&}6<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z3e| UAif
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uh_RGM&
利润分配-提取储备基金 Profit appropriation - reserve fund ,oe <
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T wB}l
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ) 6MfRw
利润分配-利润归还投资 Profit appropriation - return investment by profit ;] puq
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'c&Ed
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *U- 4Sy
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h
f)?1z4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $p8xEcQdU#
期初未分配利润 Retained earnings, beginning of the year t,Lrfv])
资本公积-股本溢价 Capital surplus - share premium ]]![EHi(\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M.D1XX 1/
资本公积-接受现金捐赠 Capital surplus - cash donation < {p4V|:
资本公积-股权投资准备 Capital surplus - investment reserve ]#<4vl\
资本公积-拨款转入 Capital surplus - subsidiary K g*Q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation SGRp3,1\4%
资本公积-其他 Capital surplus - others FkDmP`Od
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;C#F>SG\S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve , pfG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \sixI ;-2
盈余公积-储备基金 Surplus reserve - reserve fund pX<`+t[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q} JOU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +/7?HG
f
主营业务收入 Sales ,KZ~?3$y
j
主营业务成本 Cost of sales /HEw-M9z
主营业务税金及附加 Sales tax s[*rzoA
营业费用 Operating expenses 0o4XUW
管理费用 General and administrative expenses ]m q|w
财务费用 Financial expenses g-k|>-h
投资收益 Investment income *R,5h2;
其他业务收入 Other operating income octL"t8w
营业外收入 Non-operating income s^TZXCyF o
补贴收入 Subsidy income \K {
z
其他业务支出 Other operating expenses 3*bU6$|5FP
营业外支出 Non-operating expenses F UzzB94a
所得税 Income tax CW K7wZM
直接人工成本差异(direct labor variance) [aLI
'
直接材料成本差异(direct material variance) 2;b\9R^>A
在产品计价(work-in-process costing)
X
JB)rP
联产品成本计算(joint products costing) dQX6(J j
生产成本汇总程序(accumulation process of procluction cost) rXq.DvQ
制造费用差异(manufacturing expenses variance) Fx Y}m
实际成本与估计成本(actual cost and estimated cost) Hio0H L-
工资费用分配(salary costs allocation) }6~hEc*/"
成本曲线(cost curve)
G _tCmu\
农业生产成本(agriculture production cost) \l 0[rcEf
原始成本和重置成本(original cost and replacement cost) est
9M*Fn
工程施工成本 'oVx#w^m f
直接成本与间接成本(direct cost and indirect cost) A\DC W
可控成本(controllable cost) V GN5<?PrN
制造费用分配(manufacturing expenses allocation) Ee#q9Cx^J
理论成本与应用成本(theory cost and practice cost) H41?/U,{
辅助生产成本分配(auxiliary production cost allocation) 6_;ic pN]
期间,费用 I@N8g n
成本控制程序(procedure of cost control) `(;m?<%
成本记录(cost entry, cost recorder cost agenda) |-ALklXr
成本计算分批法(job costing method) %2{ye
成本计算分步法 Y|qTyE%
直接人工成本差异(direct labor variance) 4at?(B+
成本控制方法(cost control method)
