递延税款贷项 Deferred taxation credit LDT
(]HJ
股本 Share capital @
$cUNvI
已归还投资 Investment returned YZ#V#[j'^
利润分配-其他转入 Profit appropriation - other transfer in "vF
MSY
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r2*<\ax
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4Wel[]
利润分配-提取储备基金 Profit appropriation - reserve fund ?4t-
caK^u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S[M4ukYK
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u
.|~
利润分配-利润归还投资 Profit appropriation - return investment by profit `hh9"Ws%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cleOsj;S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?dy~mob
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l4'~}nn(Y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9
wa,k
期初未分配利润 Retained earnings, beginning of the year qV1O-^&[f=
资本公积-股本溢价 Capital surplus - share premium u/^|XOy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #~Q=h`9
资本公积-接受现金捐赠 Capital surplus - cash donation 5vp|?-\h>
资本公积-股权投资准备 Capital surplus - investment reserve `{<frB@
资本公积-拨款转入 Capital surplus - subsidiary vL_zvXA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }F1s
tDx
资本公积-其他 Capital surplus - others 0Vv9BL{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _"f :`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,krS-.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uF(k[[qaiN
盈余公积-储备基金 Surplus reserve - reserve fund x2wg^$F*oO
盈余公积-企业发展基金 Surplus reserve - enterprise development fund /F[+13C
盈余公积-利润归还投资 Surplus reserve - reture investment by investment % +Pl+`?E
主营业务收入 Sales :Z`4j
主营业务成本 Cost of sales WnxEu3U
主营业务税金及附加 Sales tax 3><u*0qe%I
营业费用 Operating expenses Fxd{ Zk`
管理费用 General and administrative expenses gy_$#e
财务费用 Financial expenses "ORzWnE4U
投资收益 Investment income V%
axeqs
其他业务收入 Other operating income 9/TY\?U
营业外收入 Non-operating income M=!i>(yG
补贴收入 Subsidy income QX0Y>&$)
其他业务支出 Other operating expenses a0_(eO-S
营业外支出 Non-operating expenses =V $j6
所得税 Income tax <+E%E4
直接人工成本差异(direct labor variance) d+2daKi
直接材料成本差异(direct material variance) `7Ug/R<
在产品计价(work-in-process costing) (i`(>I.(/
联产品成本计算(joint products costing) ziL^M"~2
生产成本汇总程序(accumulation process of procluction cost) D5A=,\uk
制造费用差异(manufacturing expenses variance) [B/0-(?
实际成本与估计成本(actual cost and estimated cost) 8[5|_Eh+
工资费用分配(salary costs allocation) 1M5 -pZ[D
成本曲线(cost curve)
WR.x&m>
农业生产成本(agriculture production cost) qc8Ta"
原始成本和重置成本(original cost and replacement cost) pG yRX_;
工程施工成本 (Pi-uL<[a
直接成本与间接成本(direct cost and indirect cost) av' *u
可控成本(controllable cost) UmP'L!
制造费用分配(manufacturing expenses allocation) :$H!@n*/R
理论成本与应用成本(theory cost and practice cost) }5gr5g\OtP
辅助生产成本分配(auxiliary production cost allocation) F>Jg~ FD*
期间,费用 1kFjas`g
成本控制程序(procedure of cost control) YdOUv|tZC
成本记录(cost entry, cost recorder cost agenda) C ?7X"~~
成本计算分批法(job costing method) I-:`cON=G
成本计算分步法 p5*lEz|$
直接人工成本差异(direct labor variance)
`BT*,6a
成本控制方法(cost control method)