递延税款贷项 Deferred taxation credit QCa$<~c
股本 Share capital Y$Js5K@F
已归还投资 Investment returned *u
3K8"XZ
利润分配-其他转入 Profit appropriation - other transfer in Nh]eZ3O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *J8j_-i,R
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eAu3,qoM
利润分配-提取储备基金 Profit appropriation - reserve fund *FK!^Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vj[
.`fY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9j:?s;B
利润分配-利润归还投资 Profit appropriation - return investment by profit bX|Z||img
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D>?%p"e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DD"]as"#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ut& RKr3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
7I^(vQ
期初未分配利润 Retained earnings, beginning of the year )3'/g`c
资本公积-股本溢价 Capital surplus - share premium JT[|l-\zo
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lmj73OB3
资本公积-接受现金捐赠 Capital surplus - cash donation 7AV !v`
资本公积-股权投资准备 Capital surplus - investment reserve {/XzIOO;b
资本公积-拨款转入 Capital surplus - subsidiary _D$|l
k-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation }4#%0x`w
资本公积-其他 Capital surplus - others +7^%fX;3pW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a&.8*|w3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h
[ba$S,T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Wl;F]_|*(
盈余公积-储备基金 Surplus reserve - reserve fund FGzB7w#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ojT TYR{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rzLpVpTaz
主营业务收入 Sales "sUL"i
主营业务成本 Cost of sales }/SbmW8(1
主营业务税金及附加 Sales tax la</I
pC
营业费用 Operating expenses n0>#?ek12
管理费用 General and administrative expenses :nCGqg
财务费用 Financial expenses ] 8+!
投资收益 Investment income 3-lJ] 7OT
其他业务收入 Other operating income TlQ#0_as[
营业外收入 Non-operating income ?E^~z-
补贴收入 Subsidy income (}V.xi
其他业务支出 Other operating expenses (Z,v)TOXjV
营业外支出 Non-operating expenses =v:vc~G6
所得税 Income tax =n
cu#T]
直接人工成本差异(direct labor variance) (5cc{zKtR
直接材料成本差异(direct material variance) |
bQKymS
在产品计价(work-in-process costing) U rm&4&y
联产品成本计算(joint products costing) ;;2XLkWu
生产成本汇总程序(accumulation process of procluction cost) ~ZweP$l
制造费用差异(manufacturing expenses variance) E<:XHjm
实际成本与估计成本(actual cost and estimated cost) +j1s*}8
工资费用分配(salary costs allocation) 9 ]c2ub7
成本曲线(cost curve) WJ<nc+/v:
农业生产成本(agriculture production cost) _<6
^r
原始成本和重置成本(original cost and replacement cost) A0m
工程施工成本 -Ds}kdxw
直接成本与间接成本(direct cost and indirect cost) yS[:C
2v
可控成本(controllable cost) xdFm-_\-
制造费用分配(manufacturing expenses allocation) 9.{u2a\
理论成本与应用成本(theory cost and practice cost) e=<knKc
Q
辅助生产成本分配(auxiliary production cost allocation) %YkJA:
期间,费用 /x c<&
成本控制程序(procedure of cost control) umaF}}-Q{
成本记录(cost entry, cost recorder cost agenda) '-oS=OrZ
成本计算分批法(job costing method) ;P
CnEs
成本计算分步法 'W(+rTFf!
直接人工成本差异(direct labor variance) DzydS=`w
成本控制方法(cost control method)