递延税款贷项 Deferred taxation credit K CH `=lX
股本 Share capital JZ&_1~Z=
已归还投资 Investment returned ?zbW z=nq
利润分配-其他转入 Profit appropriation - other transfer in 8lA,3'z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t`>Z#=cl\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -*Th=B-
利润分配-提取储备基金 Profit appropriation - reserve fund HIC ! :|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I`i"*z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nb 6Y/`G
利润分配-利润归还投资 Profit appropriation - return investment by profit
?ks.M'@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
1uB$@a\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GQQ p(% T
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kQQDaZ 8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1X9s\JKQ
期初未分配利润 Retained earnings, beginning of the year y*v|q=
资本公积-股本溢价 Capital surplus - share premium !ab ef.%:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~-B+7
资本公积-接受现金捐赠 Capital surplus - cash donation (mK H,r
资本公积-股权投资准备 Capital surplus - investment reserve xtLP 4VL
资本公积-拨款转入 Capital surplus - subsidiary Fop +xR,Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5O
Y5b8
资本公积-其他 Capital surplus - others BBv+*jj
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Chx+p&!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
KC9e{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9\/oL{
盈余公积-储备基金 Surplus reserve - reserve fund m7u`r(&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D{[{ &1\)r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Re
%dNxJ=
主营业务收入 Sales ^H{YLO
主营业务成本 Cost of sales `u PLyS.
主营业务税金及附加 Sales tax Dg{d^>T!_x
营业费用 Operating expenses a6 0rJ#GD
管理费用 General and administrative expenses aq
l8Or1[
财务费用 Financial expenses =
投资收益 Investment income \<09.q<8
其他业务收入 Other operating income {IaDZ/XS6
营业外收入 Non-operating income 5Z5x\CcC3
补贴收入 Subsidy income
7mM
MVz2
其他业务支出 Other operating expenses Jmi,;Af'/
营业外支出 Non-operating expenses !\9 ^|Ef?
所得税 Income tax S6 a\KtVa
直接人工成本差异(direct labor variance) g.vE%zKL
直接材料成本差异(direct material variance) )5gj0#|CG@
在产品计价(work-in-process costing) Pnm$g; `P
联产品成本计算(joint products costing) , sL%Ykr
生产成本汇总程序(accumulation process of procluction cost) 0\X<vrW
制造费用差异(manufacturing expenses variance) 5gqs "trF
实际成本与估计成本(actual cost and estimated cost) ( }Bb=
~
工资费用分配(salary costs allocation) /> /e
成本曲线(cost curve) Gn_D
IFa
农业生产成本(agriculture production cost) 8&|
o
原始成本和重置成本(original cost and replacement cost) .R'M'a#*!A
工程施工成本 '%XYJ
r:H[
直接成本与间接成本(direct cost and indirect cost) zB~ < @
可控成本(controllable cost) hpPacN
制造费用分配(manufacturing expenses allocation) NRx I?v
理论成本与应用成本(theory cost and practice cost) : zPK
辅助生产成本分配(auxiliary production cost allocation) +F2OPIanT~
期间,费用 nPqpat`E
成本控制程序(procedure of cost control) x \8|A
成本记录(cost entry, cost recorder cost agenda) 0<NS1y
成本计算分批法(job costing method) p'1/J:EnV
成本计算分步法 Q{L:pce-
直接人工成本差异(direct labor variance) &tvp)B?cWk
成本控制方法(cost control method)
