递延税款贷项 Deferred taxation credit 7 ~!F3W T{
股本 Share capital .>
5[;
已归还投资 Investment returned ): 7mK03J
利润分配-其他转入 Profit appropriation - other transfer in \k.W
F|~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h?P-
:E
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GUC.t7!
利润分配-提取储备基金 Profit appropriation - reserve fund @G ^m+-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GD0Q`gWNe
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vbEO pY
CS
利润分配-利润归还投资 Profit appropriation - return investment by profit Ni>!b6 Z`[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s y>}2orj~
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A5go)~x\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s@(ME1j(U!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N2 .Ym;^
期初未分配利润 Retained earnings, beginning of the year b=XXp`h~a
资本公积-股本溢价 Capital surplus - share premium dO4J f9)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `y$@z T?j
资本公积-接受现金捐赠 Capital surplus - cash donation J~|:Q.Rt `
资本公积-股权投资准备 Capital surplus - investment reserve om2)Cd9~7
资本公积-拨款转入 Capital surplus - subsidiary <+_WMSf;4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Yht |^ =a
资本公积-其他 Capital surplus - others pvhN.z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @:t2mz:^i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Vp1Ff
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rIeOli:<
盈余公积-储备基金 Surplus reserve - reserve fund a/x nf<(H
盈余公积-企业发展基金 Surplus reserve - enterprise development fund s9,Z}]Th
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {
t@7r
主营业务收入 Sales [F+*e=wjN>
主营业务成本 Cost of sales KJ
cuZ."wX
主营业务税金及附加 Sales tax }#2I/dn
营业费用 Operating expenses b<j*;n.
管理费用 General and administrative expenses Yc^,Cj{OM
财务费用 Financial expenses Y2}m/7aF
投资收益 Investment income s[#_sR`y
其他业务收入 Other operating income v)JS4KS
营业外收入 Non-operating income 0t%`jY~%
补贴收入 Subsidy income AI]lG]q8
其他业务支出 Other operating expenses v.F|8 cG
营业外支出 Non-operating expenses 6iS7Hao"
所得税 Income tax
v;(k7
直接人工成本差异(direct labor variance) 10CRgrZ
直接材料成本差异(direct material variance) g \pLQH
在产品计价(work-in-process costing) S
|]\q-qA&
联产品成本计算(joint products costing) GHpP
*x
生产成本汇总程序(accumulation process of procluction cost) eC`G0.op
制造费用差异(manufacturing expenses variance) H3 +P;2 {
实际成本与估计成本(actual cost and estimated cost) K_%gda|l+
工资费用分配(salary costs allocation) X'p %K/-m
成本曲线(cost curve) .V@3zzv\
农业生产成本(agriculture production cost) 9\>{1"a
原始成本和重置成本(original cost and replacement cost) y>
0Gmr
工程施工成本 GYtp%<<9;
直接成本与间接成本(direct cost and indirect cost) BK1I_/_!
可控成本(controllable cost) 7
lu_E.Bv
制造费用分配(manufacturing expenses allocation) -'T^gEd) c
理论成本与应用成本(theory cost and practice cost) i93^E~q]
辅助生产成本分配(auxiliary production cost allocation) NmTo/5s
期间,费用 "Ug+# ;}p$
成本控制程序(procedure of cost control) !-4VGt&c,
成本记录(cost entry, cost recorder cost agenda) \hP.Q;"MtO
成本计算分批法(job costing method) 9yp'-RKjw
成本计算分步法 u5tUm
直接人工成本差异(direct labor variance) RO| }WD)
成本控制方法(cost control method)
