递延税款贷项 Deferred taxation credit >O~5s.1u
股本 Share capital M7
!"
t
已归还投资 Investment returned UXHFti/A<
利润分配-其他转入 Profit appropriation - other transfer in 55p=veq \
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sKO
;p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g"Bv!9*H
利润分配-提取储备基金 Profit appropriation - reserve fund KL4/"$l]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kM`#U
*j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aa/9o]
利润分配-利润归还投资 Profit appropriation - return investment by profit *cI Xae^Y7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends lV'83
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T`sM4 VWqU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rI/KrBM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [_
n|n"M
期初未分配利润 Retained earnings, beginning of the year n TG|
Isa
资本公积-股本溢价 Capital surplus - share premium Vk-_H)*r
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )3sb2
#
资本公积-接受现金捐赠 Capital surplus - cash donation Kq$1lPI
资本公积-股权投资准备 Capital surplus - investment reserve *gVv74;;
资本公积-拨款转入 Capital surplus - subsidiary I]X<L2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Di*>PE@
资本公积-其他 Capital surplus - others {'!~j!1'j
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3yN1cd"#?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I2'?~Lt
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fF%r$`2
盈余公积-储备基金 Surplus reserve - reserve fund kx[8#+P
盈余公积-企业发展基金 Surplus reserve - enterprise development fund RMK
U5A7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9"S3A EI
主营业务收入 Sales dp_q:P4;B
主营业务成本 Cost of sales A_%w(7o"
主营业务税金及附加 Sales tax M .,|cx
营业费用 Operating expenses Kl? 1)u3^4
管理费用 General and administrative expenses l<0V0R(
财务费用 Financial expenses }g?]B +0
投资收益 Investment income 5S LF1u;
其他业务收入 Other operating income 9[Mu
营业外收入 Non-operating income h 8s*FI
补贴收入 Subsidy income \m&:J>^
其他业务支出 Other operating expenses bxs@_fH
营业外支出 Non-operating expenses uypD`%pC
所得税 Income tax Sgj6tH2M
直接人工成本差异(direct labor variance) o/R-1\Dn
直接材料成本差异(direct material variance) RS~oSoAE
在产品计价(work-in-process costing) ;G$FLL1
联产品成本计算(joint products costing) dkjL;1
生产成本汇总程序(accumulation process of procluction cost) rQJoaP+\q
制造费用差异(manufacturing expenses variance) o=ex{g( 3
实际成本与估计成本(actual cost and estimated cost) &3<]F
K
工资费用分配(salary costs allocation) Y2Bu,/9^
成本曲线(cost curve) *RPI$0
农业生产成本(agriculture production cost) +\4=G@P.J
原始成本和重置成本(original cost and replacement cost) c{
~*\&
工程施工成本 bGZy0.
直接成本与间接成本(direct cost and indirect cost) r_G`#Z_5F
可控成本(controllable cost)
eW/Hn
制造费用分配(manufacturing expenses allocation) 4y'REC
理论成本与应用成本(theory cost and practice cost) *d(Dk*(
辅助生产成本分配(auxiliary production cost allocation) m`Z4#_s2
期间,费用 i
|*:gH
成本控制程序(procedure of cost control) o&=m]hKpQl
成本记录(cost entry, cost recorder cost agenda) Ch3##-
成本计算分批法(job costing method) F>OYZOC]
成本计算分步法 W8)GT`\
直接人工成本差异(direct labor variance) c}A^0,"z>
成本控制方法(cost control method)