递延税款贷项 Deferred taxation credit a(gXvgrf[
股本 Share capital c1#0o) q*7
已归还投资 Investment returned 9@ k8$@
利润分配-其他转入 Profit appropriation - other transfer in EA"h i e7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yHe L&H
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mY"7/dw<v
利润分配-提取储备基金 Profit appropriation - reserve fund EXDDUqZ5\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qg4D*r\|@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W/Dd7 G#IC
利润分配-利润归还投资 Profit appropriation - return investment by profit n u0pzq\6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "#1 \ uoH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve EF 0v!XW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (GJtTp~2C4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4^F[G p?
期初未分配利润 Retained earnings, beginning of the year }y(t')= 9
资本公积-股本溢价 Capital surplus - share premium j-<-!jTd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n7[nl4 3
资本公积-接受现金捐赠 Capital surplus - cash donation %7#<K\])
资本公积-股权投资准备 Capital surplus - investment reserve Na0^csPm
资本公积-拨款转入 Capital surplus - subsidiary qM\
2f<)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation W A/dt2D|
资本公积-其他 Capital surplus - others uNyU]@R<W
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s s cbf
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oD2:1 9M@p
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Qit&cnO
盈余公积-储备基金 Surplus reserve - reserve fund I dK*IA4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]
K$YtM^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &Hoc`u
主营业务收入 Sales G6G Bqp6|
主营业务成本 Cost of sales $qNF /r F
主营业务税金及附加 Sales tax y=Y k$:-y
营业费用 Operating expenses .?Eb{W)^br
管理费用 General and administrative expenses L!}!k N:?
财务费用 Financial expenses JW>k8QjyN
投资收益 Investment income qc8Ge\3s
其他业务收入 Other operating income Y{}
ub]i
营业外收入 Non-operating income (TZK~+]@sb
补贴收入 Subsidy income @%4
'2b
其他业务支出 Other operating expenses Mu3G/|t(
营业外支出 Non-operating expenses K=gg <E<
所得税 Income tax |Z:yd}d
直接人工成本差异(direct labor variance) 0L}`fYf
直接材料成本差异(direct material variance) 7-744wV}Z
在产品计价(work-in-process costing) &g :(
I
联产品成本计算(joint products costing) 8zK#./0\
生产成本汇总程序(accumulation process of procluction cost) #u&fUxM:AS
制造费用差异(manufacturing expenses variance) R"
cQyG
4
实际成本与估计成本(actual cost and estimated cost) ufXWK3~\
工资费用分配(salary costs allocation) l2F#^=tp
成本曲线(cost curve) H:.~!
r
农业生产成本(agriculture production cost) |` T7}U
原始成本和重置成本(original cost and replacement cost) Fb,*;M1'
工程施工成本 }B0[S_m w
直接成本与间接成本(direct cost and indirect cost) ,DFN:uf=l
可控成本(controllable cost) A iHU*dp6
制造费用分配(manufacturing expenses allocation) ChiIQWFE
理论成本与应用成本(theory cost and practice cost) >|3Y+X
辅助生产成本分配(auxiliary production cost allocation) 8m+~HSIR
期间,费用 rJiF2 W
成本控制程序(procedure of cost control) V( E
LrjB0
成本记录(cost entry, cost recorder cost agenda) x^lc T
成本计算分批法(job costing method) hz/m NDE]
成本计算分步法 |lNp0b
直接人工成本差异(direct labor variance) 9v RLM*9|
成本控制方法(cost control method)
