递延税款贷项 Deferred taxation credit #.fJ
M:"tG
股本 Share capital J|be'V#]1
已归还投资 Investment returned
?$tD
利润分配-其他转入 Profit appropriation - other transfer in !O}e)t
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
cC|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h05FR[</
利润分配-提取储备基金 Profit appropriation - reserve fund 1q5S"=+W[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund YO?o$Hv16
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 02%~HBS
利润分配-利润归还投资 Profit appropriation - return investment by profit }lhk;#r
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PO
0Od z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >
hq{:m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E]g6|,4~-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8\:>;XG6f
期初未分配利润 Retained earnings, beginning of the year n+Conp/
资本公积-股本溢价 Capital surplus - share premium wL>*WLf
R
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B"#pv
JN
资本公积-接受现金捐赠 Capital surplus - cash donation gGBR
fq>
资本公积-股权投资准备 Capital surplus - investment reserve -r_\=<(
资本公积-拨款转入 Capital surplus - subsidiary S
Te8*=w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation VYh/URU>
资本公积-其他 Capital surplus - others QHUFS{G]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3B,dL|q(@J
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mvt-+K?U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KHC Fz
盈余公积-储备基金 Surplus reserve - reserve fund {%^4%Eco
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Cc`-34/%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
(Pw,3CbJ
主营业务收入 Sales ][V`ym-e
主营业务成本 Cost of sales )^4Ljb1
主营业务税金及附加 Sales tax 5=p<"*zJ
营业费用 Operating expenses AGS(ud{
管理费用 General and administrative expenses Iw(
wT_
财务费用 Financial expenses T \
- x3i
投资收益 Investment income WS.g`%
其他业务收入 Other operating income kjdIk9 Y
营业外收入 Non-operating income s~B)xYmyB'
补贴收入 Subsidy income PU1YR;[Fe
其他业务支出 Other operating expenses Z,O-P9jC
营业外支出 Non-operating expenses TqV^\C?
所得税 Income tax oAB:H\
直接人工成本差异(direct labor variance) dV'^K%#
直接材料成本差异(direct material variance) c~OPH
0,
在产品计价(work-in-process costing) #8M^;4N>[
联产品成本计算(joint products costing) .H qJ)OH
生产成本汇总程序(accumulation process of procluction cost) :
)B1|1
制造费用差异(manufacturing expenses variance) xt"-Jmox
实际成本与估计成本(actual cost and estimated cost) kX}sDvP3
工资费用分配(salary costs allocation) Jc]66
成本曲线(cost curve) i`];xNR'
农业生产成本(agriculture production cost) n4 N6]W\5
原始成本和重置成本(original cost and replacement cost) ZHeq)5C ;f
工程施工成本 /Ix5`Q)
直接成本与间接成本(direct cost and indirect cost) &OXx\}>MW
可控成本(controllable cost) 6biR5&Y5U&
制造费用分配(manufacturing expenses allocation) !Yn#3c
理论成本与应用成本(theory cost and practice cost) QOrMz`OA
辅助生产成本分配(auxiliary production cost allocation) l. l)w
期间,费用 OQ 4h8,
成本控制程序(procedure of cost control) #;@I.
成本记录(cost entry, cost recorder cost agenda) bXXX-Xc
成本计算分批法(job costing method) Lw(tO0b2H
成本计算分步法 gE=9K @
直接人工成本差异(direct labor variance) HUCJA-OZGL
成本控制方法(cost control method)