递延税款贷项 Deferred taxation credit jdAjCy; s!
股本 Share capital 7Nt6}${=z
已归还投资 Investment returned NNP u
t$.
利润分配-其他转入 Profit appropriation - other transfer in Dt=@OZW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bE>"DPq
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g!DJW
利润分配-提取储备基金 Profit appropriation - reserve fund ?_nbaFQK3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -]kvM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M.?[Xpa
利润分配-利润归还投资 Profit appropriation - return investment by profit `D={l29H
利润分配-应付优先股股利 Profit appropriation - preference shares dividends I::|d,bR!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
~X!Z+Vg
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6g&Ev'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %+HZ4M+hV
期初未分配利润 Retained earnings, beginning of the year I> BGp4 AQ
资本公积-股本溢价 Capital surplus - share premium Lv m"!!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q1?}G5a?
资本公积-接受现金捐赠 Capital surplus - cash donation &ws^Dm]R
资本公积-股权投资准备 Capital surplus - investment reserve jcL%_of
资本公积-拨款转入 Capital surplus - subsidiary YML]pNB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation z^^)n
资本公积-其他 Capital surplus - others Z]qbLxJV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve jiqE^j3;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve omzG/)M:O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
Bvsxn5z+:
盈余公积-储备基金 Surplus reserve - reserve fund 7oV$TAAf
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iR]K!j2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;{89 *e*)
主营业务收入 Sales h'ik19
主营业务成本 Cost of sales W!t =9i
主营业务税金及附加 Sales tax Wmc@:
(n
营业费用 Operating expenses cK.z&y0]
管理费用 General and administrative expenses w?:tce
财务费用 Financial expenses fs\A(
]`$
投资收益 Investment income Lv
UQ&NmY
其他业务收入 Other operating income ,=V9?
营业外收入 Non-operating income
2mEvoWnJ
补贴收入 Subsidy income G4]( !f!Kv
其他业务支出 Other operating expenses I>JBGR`j
营业外支出 Non-operating expenses <
\ EJ:
所得税 Income tax xM)6'= x6
直接人工成本差异(direct labor variance) N> xdX5
直接材料成本差异(direct material variance) @8*lqV2
在产品计价(work-in-process costing) <NWq03:&
联产品成本计算(joint products costing) f9D01R fo
生产成本汇总程序(accumulation process of procluction cost) %%FzBbWAO
制造费用差异(manufacturing expenses variance) B,A,5SuMk
实际成本与估计成本(actual cost and estimated cost) E
.N
工资费用分配(salary costs allocation) Q|xa:`3?
成本曲线(cost curve) 7z q@T]
农业生产成本(agriculture production cost) 5Ky(C6E$s
原始成本和重置成本(original cost and replacement cost) C?j:+
工程施工成本 z3I
|jy1
直接成本与间接成本(direct cost and indirect cost) %X|u({(zb
可控成本(controllable cost) Q$(Fma 4a
制造费用分配(manufacturing expenses allocation) ;2 P
理论成本与应用成本(theory cost and practice cost) VYjt/\Z
辅助生产成本分配(auxiliary production cost allocation) ,pIh.sk7s*
期间,费用 `vZX"+BAh
成本控制程序(procedure of cost control) Qk72ra)
成本记录(cost entry, cost recorder cost agenda) L
hRd0
成本计算分批法(job costing method) m~0Kos%^*b
成本计算分步法 -}_1f[b
直接人工成本差异(direct labor variance) s }Ql9
成本控制方法(cost control method)