递延税款贷项 Deferred taxation credit :b!s2n!u
股本 Share capital akTk(
已归还投资 Investment returned 7
a}k
利润分配-其他转入 Profit appropriation - other transfer in F((4U"
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #Bw0,\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q ZZK#,Qb
利润分配-提取储备基金 Profit appropriation - reserve fund /dIzY0<aO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HjwE+: w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund JK
]PRDyD
利润分配-利润归还投资 Profit appropriation - return investment by profit -D:b*D
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b#o|6HkW
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve gnHbb-<i,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .fs3>@T"#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,`sv1xwd
期初未分配利润 Retained earnings, beginning of the year ?\n>
AC
资本公积-股本溢价 Capital surplus - share premium
{K!)Ss
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b~cZS[S
资本公积-接受现金捐赠 Capital surplus - cash donation Pc]HP
资本公积-股权投资准备 Capital surplus - investment reserve 1xx}~|F?|
资本公积-拨款转入 Capital surplus - subsidiary 5~S5F3
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Zb#u0Tq
资本公积-其他 Capital surplus - others lk =<A"^S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o#N+Y?O
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dQG=G%W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dD@(z:5M\
盈余公积-储备基金 Surplus reserve - reserve fund uEx-]F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund UGatWj
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H%{+QwzZ[j
主营业务收入 Sales DW3G
主营业务成本 Cost of sales '0,^6'VWOV
主营业务税金及附加 Sales tax x|29L7i
营业费用 Operating expenses Gp\
kU:}&
管理费用 General and administrative expenses -7|H}!DFT
财务费用 Financial expenses c4z R*
投资收益 Investment income Y|/ 8up
其他业务收入 Other operating income H0cA6
I
营业外收入 Non-operating income [.}oyz;}N
补贴收入 Subsidy income /Gfw8g\}
其他业务支出 Other operating expenses KG{St{uJ
营业外支出 Non-operating expenses f<6lf7qzC
所得税 Income tax ^/k*h J{
直接人工成本差异(direct labor variance) OB}Ib]
直接材料成本差异(direct material variance) EEL,^3KR
在产品计价(work-in-process costing) 4`=mu}Y2
联产品成本计算(joint products costing) G]aOHJ:.
生产成本汇总程序(accumulation process of procluction cost) a09<!0Rp
制造费用差异(manufacturing expenses variance) ~bpgSP"
实际成本与估计成本(actual cost and estimated cost)
W!(LF7_!
工资费用分配(salary costs allocation) (4-CF3D
成本曲线(cost curve) \.}c9*)
农业生产成本(agriculture production cost) x$(f7?s] 1
原始成本和重置成本(original cost and replacement cost) E<*xx#p
工程施工成本 S`]k>'
l
直接成本与间接成本(direct cost and indirect cost) Dum9lj
可控成本(controllable cost) N4HqLh
23H
制造费用分配(manufacturing expenses allocation) 7IM@i>p%
理论成本与应用成本(theory cost and practice cost) \lNN Msd&
辅助生产成本分配(auxiliary production cost allocation) Z5]>pJFq,
期间,费用 Jfl!#UAD|n
成本控制程序(procedure of cost control) (C)p9-,
成本记录(cost entry, cost recorder cost agenda) Uoix
成本计算分批法(job costing method) Ef{Vp;]
成本计算分步法 yEQs:v6L~
直接人工成本差异(direct labor variance) =H]@n|$(
成本控制方法(cost control method)