递延税款贷项 Deferred taxation credit 0%;y'd**Ck
股本 Share capital >f-*D25f%
已归还投资 Investment returned 0`
Ur B:
利润分配-其他转入 Profit appropriation - other transfer in ?f4jqF~Fh
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n--w-1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2sYOO>
利润分配-提取储备基金 Profit appropriation - reserve fund epQdj =h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3mH(@ -OA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
UCI !>G
利润分配-利润归还投资 Profit appropriation - return investment by profit 3#~w#Q0%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S%2q X"8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |>jlmaV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ztj~Q 9mu
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /=~o|-n8@
期初未分配利润 Retained earnings, beginning of the year d
D;r35h=
资本公积-股本溢价 Capital surplus - share premium O%p+P<J
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +hz S'z)n&
资本公积-接受现金捐赠 Capital surplus - cash donation F8>J (7On
资本公积-股权投资准备 Capital surplus - investment reserve \4"01: u'
资本公积-拨款转入 Capital surplus - subsidiary 9 2 =huV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @Xl/<S&
资本公积-其他 Capital surplus - others B'~CFj0W%=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ? b3({
P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t{o&$s93
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aT20F EZ;
盈余公积-储备基金 Surplus reserve - reserve fund *k<{ nj@y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~WX40z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]2 @g 5H}M
主营业务收入 Sales J6J|&Z~UT,
主营业务成本 Cost of sales 7)
主营业务税金及附加 Sales tax W
B7gY\Y&M
营业费用 Operating expenses 'X/( M< c
管理费用 General and administrative expenses >Z!H9] f(
财务费用 Financial expenses l_ 0 /g^(
投资收益 Investment income
a@niig
其他业务收入 Other operating income 2 y@y<38
营业外收入 Non-operating income 9 t o2V
补贴收入 Subsidy income O+*<^*YyD
其他业务支出 Other operating expenses *?s"~ XVs
营业外支出 Non-operating expenses ^>t
qg^
所得税 Income tax RZ GD5`n
直接人工成本差异(direct labor variance) #xe-Yw1 !
直接材料成本差异(direct material variance) @zAav>
在产品计价(work-in-process costing) `cn}}1Lg]
联产品成本计算(joint products costing) .|x" '3 #
生产成本汇总程序(accumulation process of procluction cost) O YayTKxN
制造费用差异(manufacturing expenses variance) k!=
jO#)Rd
实际成本与估计成本(actual cost and estimated cost) Q|i`s=|
工资费用分配(salary costs allocation) .jvRUD8A7
成本曲线(cost curve) 3v@Y"I3;
农业生产成本(agriculture production cost) j
hr pS
原始成本和重置成本(original cost and replacement cost) x& YcF78
工程施工成本 e O?@K$I
直接成本与间接成本(direct cost and indirect cost) >do3*ko A
可控成本(controllable cost) &#DKB#.2
制造费用分配(manufacturing expenses allocation) s7G!4en
理论成本与应用成本(theory cost and practice cost) ~Lf>/w
辅助生产成本分配(auxiliary production cost allocation) SVj4K \F
期间,费用 <6 [P5>
成本控制程序(procedure of cost control) ,G%?}TfC)
成本记录(cost entry, cost recorder cost agenda) g*[ DyIm
成本计算分批法(job costing method) $5S/~8g(
成本计算分步法 xYl ScM_~
直接人工成本差异(direct labor variance) {*Tnl-m~
成本控制方法(cost control method)
