递延税款贷项 Deferred taxation credit a -moI+y
股本 Share capital dw7$Vh0y
已归还投资 Investment returned *r
% c
利润分配-其他转入 Profit appropriation - other transfer in <1COZ)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tlt*fH$ .
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "2T#M
O/
利润分配-提取储备基金 Profit appropriation - reserve fund 5Zva :
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c\V7i#u[d;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uc" P3,M
利润分配-利润归还投资 Profit appropriation - return investment by profit P_#bo
w
利润分配-应付优先股股利 Profit appropriation - preference shares dividends y<bDTeoo
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9]wN Bd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '!a'ZjYyi
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ohGfp9H
期初未分配利润 Retained earnings, beginning of the year AjgF6[ B
资本公积-股本溢价 Capital surplus - share premium *C=>X193U
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ApXy=?fc
资本公积-接受现金捐赠 Capital surplus - cash donation Q&| \r
资本公积-股权投资准备 Capital surplus - investment reserve fe#\TNeQJ[
资本公积-拨款转入 Capital surplus - subsidiary rI-%be==
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1|6%evPu(
资本公积-其他 Capital surplus - others
Sa`Xf\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r_;N t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nmi|\mof
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -{vK
us
盈余公积-储备基金 Surplus reserve - reserve fund ,$+V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund klR|6u]%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t\j *}# S
主营业务收入 Sales _aMPa+D=P
主营业务成本 Cost of sales H_< C!OgR
主营业务税金及附加 Sales tax DXK}-4"\
营业费用 Operating expenses _1L![-ac
管理费用 General and administrative expenses 0|\$Vp
财务费用 Financial expenses ?r+-
投资收益 Investment income 84 pFc;<
其他业务收入 Other operating income \K]0J H
营业外收入 Non-operating income [o5Hl^
补贴收入 Subsidy income ,V:SN~P66+
其他业务支出 Other operating expenses :7?FF'u
营业外支出 Non-operating expenses n`&U~s8w
所得税 Income tax :e%Pvk
直接人工成本差异(direct labor variance) &&RimoIeo
直接材料成本差异(direct material variance) xZF}D/S?Ov
在产品计价(work-in-process costing) )$bS }.
联产品成本计算(joint products costing) pK'V9fD5J
生产成本汇总程序(accumulation process of procluction cost) t=O8f5Pf{
制造费用差异(manufacturing expenses variance) h
J# xB6
实际成本与估计成本(actual cost and estimated cost) xDoC(
工资费用分配(salary costs allocation) x&T [*i
成本曲线(cost curve) w+E,INd i
农业生产成本(agriculture production cost) =j*$
|X3W
原始成本和重置成本(original cost and replacement cost) Gvqxi|
工程施工成本 2nIw7>.}f
直接成本与间接成本(direct cost and indirect cost) )Z ? Ym.0/
可控成本(controllable cost) !*. - `$x
制造费用分配(manufacturing expenses allocation) t#pS{. I
理论成本与应用成本(theory cost and practice cost) |:<f-j7t~
辅助生产成本分配(auxiliary production cost allocation) SHo$9+
期间,费用 8- % TC\:
成本控制程序(procedure of cost control) k<{{*
成本记录(cost entry, cost recorder cost agenda) s^uS1
成本计算分批法(job costing method) p\ZNy\N^
成本计算分步法 z(^]J`+\
直接人工成本差异(direct labor variance) FXN/Yq
成本控制方法(cost control method)
