递延税款贷项 Deferred taxation credit @|(cr: (=H
股本 Share capital vEx'~_+a9
已归还投资 Investment returned 4]1/{</B|
利润分配-其他转入 Profit appropriation - other transfer in KOg,V_(I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -9LvAV>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <7y/)b@
利润分配-提取储备基金 Profit appropriation - reserve fund gbMA-r:IC
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <J d!`$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l'l&Zqd
利润分配-利润归还投资 Profit appropriation - return investment by profit }h1BAKg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends mZU
L}[xf
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7z$53z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pq0Z<b;2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y9mhDznS
期初未分配利润 Retained earnings, beginning of the year
MZ%J
]Nd
资本公积-股本溢价 Capital surplus - share premium qD%88c)g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kVLZdXn,q2
资本公积-接受现金捐赠 Capital surplus - cash donation Q7u|^Gu,5
资本公积-股权投资准备 Capital surplus - investment reserve Pac ^=|h<q
资本公积-拨款转入 Capital surplus - subsidiary r
~=+>,
_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation qdQ4%,E[
资本公积-其他 Capital surplus - others 48,*sTRq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {#+K+!SvDX
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !9gpuS[
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $-DW+|p.?^
盈余公积-储备基金 Surplus reserve - reserve fund HCr}|
DxyK
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +_ehzo97
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Zs^zD;zU
主营业务收入 Sales t_ CMsp
主营业务成本 Cost of sales ExS&fUn`C
主营业务税金及附加 Sales tax !=30s;-
营业费用 Operating expenses n%h009-5
管理费用 General and administrative expenses >W+,(kAS
财务费用 Financial expenses iM!V4Wih6
投资收益 Investment income \u.5_
g
其他业务收入 Other operating income HpbwW=;V
营业外收入 Non-operating income XSx!11
补贴收入 Subsidy income )[Rwc#PA;
其他业务支出 Other operating expenses 1f3g5y'z5
营业外支出 Non-operating expenses oG22;
所得税 Income tax C=;}7g
直接人工成本差异(direct labor variance) %^W(sB$b
直接材料成本差异(direct material variance) .z
CkB86
在产品计价(work-in-process costing) bZSt<cH3
联产品成本计算(joint products costing) =WN8><K!
生产成本汇总程序(accumulation process of procluction cost) 3q'nO-KJ
制造费用差异(manufacturing expenses variance) >WO;q
实际成本与估计成本(actual cost and estimated cost) tM@%EO
工资费用分配(salary costs allocation) c-zW
2;|61
成本曲线(cost curve) gs}&a3d7k
农业生产成本(agriculture production cost) q:F6MW
原始成本和重置成本(original cost and replacement cost) pV<K=;:x>
工程施工成本 6jMc|he
直接成本与间接成本(direct cost and indirect cost) j}lne^ h
可控成本(controllable cost) [)}
`w;#
制造费用分配(manufacturing expenses allocation) :V"e+I
理论成本与应用成本(theory cost and practice cost) W SvhC
辅助生产成本分配(auxiliary production cost allocation) k K/>,Eg
期间,费用 s'/_0
成本控制程序(procedure of cost control) WjVm{ 7?{
成本记录(cost entry, cost recorder cost agenda) S]E|a@kD3
成本计算分批法(job costing method) ^Gbcs
l~Gj
成本计算分步法 0(5qVJ12
直接人工成本差异(direct labor variance) r,|}^u8`
成本控制方法(cost control method)