递延税款贷项 Deferred taxation credit 4LJ
OT_
股本 Share capital E/d\ebX|
已归还投资 Investment returned xfqu=z8X
利润分配-其他转入 Profit appropriation - other transfer in \J6e/ G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `ih#>i_&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $K1)2WG
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7z8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s%N6^}N
利润分配-利润归还投资 Profit appropriation - return investment by profit ^$8WV&5q>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;|CG9|p
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =mxj2>,&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends u3PM 7z!~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z9zo5Xc=
期初未分配利润 Retained earnings, beginning of the year H|cxy?iJ
资本公积-股本溢价 Capital surplus - share premium A+hT2Ew@t}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _b[Pk;8}j;
资本公积-接受现金捐赠 Capital surplus - cash donation &Qv%~dvW
资本公积-股权投资准备 Capital surplus - investment reserve aS+i`A :a
资本公积-拨款转入 Capital surplus - subsidiary i32S(3se
资本公积-外币资本折算差额 Capital surplus - foreign currency translation NV3oJ0f&2
资本公积-其他 Capital surplus - others 2\[
Q{T=Qe
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dQ Ao~]B
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Wp=&nh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PE+{
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盈余公积-储备基金 Surplus reserve - reserve fund [\"<=lb`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund c=IjR3F
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #pMpGw$
主营业务收入 Sales ;;zd/n2b
主营业务成本 Cost of sales Lor__
K
主营业务税金及附加 Sales tax ?? Dv\yLZI
营业费用 Operating expenses m^a0JR}u9
管理费用 General and administrative expenses }ev+WIERQV
财务费用 Financial expenses 6IL-S%EGK1
投资收益 Investment income 7+J<N@.d
其他业务收入 Other operating income ~#JX
0J=
营业外收入 Non-operating income Eqt>_n8
补贴收入 Subsidy income I,?!NzB
其他业务支出 Other operating expenses {
*Wc`ZBY
营业外支出 Non-operating expenses au7@- _
所得税 Income tax FHZQyO<|
直接人工成本差异(direct labor variance) +L}R|ihkI
直接材料成本差异(direct material variance) 8EZ,hY^
在产品计价(work-in-process costing)
o){<PN|z
联产品成本计算(joint products costing) G4,BcCPQ
生产成本汇总程序(accumulation process of procluction cost) +D#.u^
制造费用差异(manufacturing expenses variance) 2}#VB;
B
实际成本与估计成本(actual cost and estimated cost) /C[XC7^4'
工资费用分配(salary costs allocation) 4' <y
成本曲线(cost curve) $s5D/60nO
农业生产成本(agriculture production cost) %A;s3]V
原始成本和重置成本(original cost and replacement cost) 2H`;?#Uq:
工程施工成本 fH;lh-
直接成本与间接成本(direct cost and indirect cost) ;UWp0d%
可控成本(controllable cost) 4{ exv
制造费用分配(manufacturing expenses allocation) M0uC0\'#P
理论成本与应用成本(theory cost and practice cost) _v=zFpR
辅助生产成本分配(auxiliary production cost allocation) <+;
cgF!+
期间,费用 2rX}A3%9^^
成本控制程序(procedure of cost control) c}#(,
<8X
成本记录(cost entry, cost recorder cost agenda) =D?{d{JT
成本计算分批法(job costing method) LwEc*79
成本计算分步法 _zFJ]7Ym.)
直接人工成本差异(direct labor variance) !o/;"'&E
成本控制方法(cost control method)