递延税款贷项 Deferred taxation credit Jn7T5$pJ
股本 Share capital r { >`"
已归还投资 Investment returned /O[<"Wcz
利润分配-其他转入 Profit appropriation - other transfer in S2i*Li
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z`}z7e'>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $-=xG&fSz
利润分配-提取储备基金 Profit appropriation - reserve fund !),eEy
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HOaNhJ{7D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yopC
<k
利润分配-利润归还投资 Profit appropriation - return investment by profit cs lZ;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %?`O
.W
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ='vD4}"j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \OJam<hZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n nOgmI7
期初未分配利润 Retained earnings, beginning of the year efr 9
资本公积-股本溢价 Capital surplus - share premium H@xHkqan
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >^6|^rc
资本公积-接受现金捐赠 Capital surplus - cash donation ["fUSQ
资本公积-股权投资准备 Capital surplus - investment reserve {j6$'v )0
资本公积-拨款转入 Capital surplus - subsidiary I A%ZCdA;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |*/-~5"
资本公积-其他 Capital surplus - others nR]*RIp5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v,'k 2H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^sKdN-{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %9
3R/bx
盈余公积-储备基金 Surplus reserve - reserve fund )n6,uTlOw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund J! Q #xs
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5e3p9K`5
主营业务收入 Sales S zNZY&8
f
主营业务成本 Cost of sales BG6.,'~7o
主营业务税金及附加 Sales tax CNe(]HIOH
营业费用 Operating expenses Q45gC28x
管理费用 General and administrative expenses #<~oR5ddlb
财务费用 Financial expenses 2"T
b><^"
投资收益 Investment income 97[wz C,
其他业务收入 Other operating income -9~$Ll+2h
营业外收入 Non-operating income ihJ!]#Fbm
补贴收入 Subsidy income H:EK&$sU
其他业务支出 Other operating expenses &pf"35ll
营业外支出 Non-operating expenses G4U0|^(h
所得税 Income tax #zv&h`gY
直接人工成本差异(direct labor variance)
7H*,HZc@=
直接材料成本差异(direct material variance) /6rQ.+|).
在产品计价(work-in-process costing) o|u4C { j
联产品成本计算(joint products costing) 9OFH6-;6`\
生产成本汇总程序(accumulation process of procluction cost) LF `] =.Q
制造费用差异(manufacturing expenses variance) u -)ED
实际成本与估计成本(actual cost and estimated cost) _Ss}dU9
工资费用分配(salary costs allocation) "n{';Q)
成本曲线(cost curve) q44v
I
农业生产成本(agriculture production cost) a x)J!I18
原始成本和重置成本(original cost and replacement cost) y4! :l
=E^
工程施工成本 ,na}' A@a`
直接成本与间接成本(direct cost and indirect cost) yZ!~m3Q
可控成本(controllable cost) q{Gh5zg5O
制造费用分配(manufacturing expenses allocation) w_V A:]j4
理论成本与应用成本(theory cost and practice cost) f[vm ]1#
辅助生产成本分配(auxiliary production cost allocation) rg ; 4INs#
期间,费用 0i"2s}^+_
成本控制程序(procedure of cost control) KWeE!f 7G
成本记录(cost entry, cost recorder cost agenda) kOdA8X RY
成本计算分批法(job costing method) IhBQ1,&J
成本计算分步法 !vSq?!y6*P
直接人工成本差异(direct labor variance) @-L\c>rqT
成本控制方法(cost control method)
