递延税款贷项 Deferred taxation credit I}6\Sv=
股本 Share capital 7~aM= 8r
已归还投资 Investment returned ]<pjXVRt"
利润分配-其他转入 Profit appropriation - other transfer in _m'Fr
7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WIf0z#JMJm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7-T{a< g
利润分配-提取储备基金 Profit appropriation - reserve fund I`LuRl w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `_{`l4i 5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pDcjwlA%
利润分配-利润归还投资 Profit appropriation - return investment by profit DRgTe&+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !Kj,9NX{U
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M&U j^K1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s,n0jix@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k
|%B?\m
期初未分配利润 Retained earnings, beginning of the year k"]dK,,
资本公积-股本溢价 Capital surplus - share premium jvFTR'R)=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;@Z#b8a
M}
资本公积-接受现金捐赠 Capital surplus - cash donation Vq;A>
资本公积-股权投资准备 Capital surplus - investment reserve xAe~]k_D
资本公积-拨款转入 Capital surplus - subsidiary ?)X,0P'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation o=?C&f{
资本公积-其他 Capital surplus - others $UCAhG$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TGe ;HZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8C~ ]yd
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kO{s^_qR^c
盈余公积-储备基金 Surplus reserve - reserve fund @reeO =
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dJ""XaHqf
盈余公积-利润归还投资 Surplus reserve - reture investment by investment fCtPu 08{Z
主营业务收入 Sales #w-xBM
@
主营业务成本 Cost of sales ` `e$AS
主营业务税金及附加 Sales tax R>"OXFaE
营业费用 Operating expenses }S$ @ Ez6
管理费用 General and administrative expenses .dQQoyR+O
财务费用 Financial expenses _DNHc*
投资收益 Investment income glXZZ=j
其他业务收入 Other operating income wG< (F}VX
营业外收入 Non-operating income nMvKTH
补贴收入 Subsidy income ?Poq2
其他业务支出 Other operating expenses UHx
E)]J
营业外支出 Non-operating expenses sWblFvHqrU
所得税 Income tax .?e\I`Kk^'
直接人工成本差异(direct labor variance) GJp85B!PlO
直接材料成本差异(direct material variance) %\r!7@Q
在产品计价(work-in-process costing) G\R o}5TO
联产品成本计算(joint products costing) <_Q:'cx'
生产成本汇总程序(accumulation process of procluction cost) A\#P*+k 0
制造费用差异(manufacturing expenses variance) Y + \%
实际成本与估计成本(actual cost and estimated cost) sx51X^ d
工资费用分配(salary costs allocation) wqW 0v\
成本曲线(cost curve) _}VloiY
农业生产成本(agriculture production cost) (B-43!C
原始成本和重置成本(original cost and replacement cost) 3UQ;X**F
工程施工成本 [[ Y0
直接成本与间接成本(direct cost and indirect cost) C h%m
可控成本(controllable cost) X'% ;B
制造费用分配(manufacturing expenses allocation) (S`2[.j
理论成本与应用成本(theory cost and practice cost) Bv. `R0e&
辅助生产成本分配(auxiliary production cost allocation) pBP.x#|
期间,费用 z2hc.29t
成本控制程序(procedure of cost control) Xy &uZ
成本记录(cost entry, cost recorder cost agenda) UaV iI/ks
成本计算分批法(job costing method) b2=0}~LK
成本计算分步法 ?zJOh^
直接人工成本差异(direct labor variance) PF7&p~O(Z
成本控制方法(cost control method)
