递延税款贷项 Deferred taxation credit I.k
*GW
股本 Share capital ^`>/.gL
已归还投资 Investment returned h2""9aP !
利润分配-其他转入 Profit appropriation - other transfer in ,WB{i^TD
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u-5{U
-^_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /~f'}]W
利润分配-提取储备基金 Profit appropriation - reserve fund H
DFOA
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FG*r'tC~r
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /RC7"QzL
利润分配-利润归还投资 Profit appropriation - return investment by profit ]wG{!0pl
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J~UuS+Ufv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P}7 'm
M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p"ZG%Ow5Q]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :A'y+MnK<
期初未分配利润 Retained earnings, beginning of the year s + ?zL~t
资本公积-股本溢价 Capital surplus - share premium 7{ I0s;R
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r?
E)obE
资本公积-接受现金捐赠 Capital surplus - cash donation fDU
!~/#
资本公积-股权投资准备 Capital surplus - investment reserve [^98fAlz6
资本公积-拨款转入 Capital surplus - subsidiary xx%j.zDI]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _8_R 1s
资本公积-其他 Capital surplus - others w
T8DSq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve FE|
JHh$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <;Zmjeb+#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Hn+~5@.
盈余公积-储备基金 Surplus reserve - reserve fund l3I:Q^x@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund pohp&Tc
m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment y ~!Zg}o
主营业务收入 Sales s{\8om '-
主营业务成本 Cost of sales +Kbjzh3<wG
主营业务税金及附加 Sales tax f5VLw`m}.8
营业费用 Operating expenses XBu"-(
管理费用 General and administrative expenses WuUk9_ g
财务费用 Financial expenses 65 $+{
s
投资收益 Investment income uH- l%17
其他业务收入 Other operating income U7}yi$WT
营业外收入 Non-operating income )g#T9tx2D
补贴收入 Subsidy income CxO ob1@
其他业务支出 Other operating expenses Ata:^qI
营业外支出 Non-operating expenses %oa-WmWm
所得税 Income tax tm RXgTS
直接人工成本差异(direct labor variance) NzOx0WLF
直接材料成本差异(direct material variance) ryUQU^v
在产品计价(work-in-process costing) peuZ&yK+"
联产品成本计算(joint products costing) .p ]RKS=(:
生产成本汇总程序(accumulation process of procluction cost) iYm-tsER;
制造费用差异(manufacturing expenses variance) `1{ ZqRFQ
实际成本与估计成本(actual cost and estimated cost) /,&<6c-Q@W
工资费用分配(salary costs allocation) 9YQb &
成本曲线(cost curve) J^5So
农业生产成本(agriculture production cost) _w+:Dv~*a
原始成本和重置成本(original cost and replacement cost) })8N5C+KU
工程施工成本 a PfO$b:
直接成本与间接成本(direct cost and indirect cost) GmEJhr.3`=
可控成本(controllable cost) udUyh%n
制造费用分配(manufacturing expenses allocation) )SRefW
.v
理论成本与应用成本(theory cost and practice cost) >xYpNtEs
辅助生产成本分配(auxiliary production cost allocation) 2E/"hQ w
期间,费用 +LZLy9iKt
成本控制程序(procedure of cost control) = eXU@B
成本记录(cost entry, cost recorder cost agenda) e~[/i\
成本计算分批法(job costing method) i8[t=6Rm@
成本计算分步法 Ou!2 [oe@M
直接人工成本差异(direct labor variance) xH(lm2kvT
成本控制方法(cost control method)
