递延税款贷项 Deferred taxation credit 3"P }n
股本 Share capital `P9XqWr
已归还投资 Investment returned LGl2$#x
利润分配-其他转入 Profit appropriation - other transfer in f-%NaTI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve W16,Alf
:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
##4GK08!
利润分配-提取储备基金 Profit appropriation - reserve fund 0fYj4`4=n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *guoWPA|Ij
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ="g*\s?r
利润分配-利润归还投资 Profit appropriation - return investment by profit $ >EYhLBa
利润分配-应付优先股股利 Profit appropriation - preference shares dividends A$w4PVS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \.3D~2cU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f{FDuIln
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )4&cph';
期初未分配利润 Retained earnings, beginning of the year &0`)
Q
资本公积-股本溢价 Capital surplus - share premium [B|MlrZ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3.qTLga|}
资本公积-接受现金捐赠 Capital surplus - cash donation uh?>-
]r`
资本公积-股权投资准备 Capital surplus - investment reserve U\R}`l
资本公积-拨款转入 Capital surplus - subsidiary Rb{U+/gq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O/<K!;(@?
资本公积-其他 Capital surplus - others w.0qp)}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rW0
FA
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sxt-Vs7+6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ka3u&3"
盈余公积-储备基金 Surplus reserve - reserve fund +9")KQT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EcCFbqS4W
盈余公积-利润归还投资 Surplus reserve - reture investment by investment DuOG {
主营业务收入 Sales QV&D l_
主营业务成本 Cost of sales 9
J?wO9rI
主营业务税金及附加 Sales tax v_nj$1dY6
营业费用 Operating expenses IzpZwx^3''
管理费用 General and administrative expenses 1Tm^
财务费用 Financial expenses YWxc-fPZ
投资收益 Investment income 2^l[(N
其他业务收入 Other operating income `YIf_a{
营业外收入 Non-operating income ruazOmnn~
补贴收入 Subsidy income `4~H/'%QB
其他业务支出 Other operating expenses Sx8OhUyux
营业外支出 Non-operating expenses A$a1(8H
所得税 Income tax 6#Q K%[1!>
直接人工成本差异(direct labor variance) 7K5P8N
,
直接材料成本差异(direct material variance) 3fh8$A
在产品计价(work-in-process costing) b%S62(qP
联产品成本计算(joint products costing) 1hziXC0WY
生产成本汇总程序(accumulation process of procluction cost) $O dCL
制造费用差异(manufacturing expenses variance) |\g5+fv9
实际成本与估计成本(actual cost and estimated cost) iX4Iu3
工资费用分配(salary costs allocation) %C=]1Q=T)
成本曲线(cost curve) kVy\b E0o
农业生产成本(agriculture production cost) H(&4[%;MP
原始成本和重置成本(original cost and replacement cost) \}
^E`b
工程施工成本 4`8<
直接成本与间接成本(direct cost and indirect cost) A21N|$[
可控成本(controllable cost) ryFxn
|4
制造费用分配(manufacturing expenses allocation) as>L[jyG/
理论成本与应用成本(theory cost and practice cost) Y>&Ew*
Y
辅助生产成本分配(auxiliary production cost allocation) _z1(y}u}
期间,费用 ME=/|.}D<
成本控制程序(procedure of cost control) oun
;rMq
成本记录(cost entry, cost recorder cost agenda) [Ts"OPb%~
成本计算分批法(job costing method) Co3:*nbRv
成本计算分步法 ^*fxR]Y
直接人工成本差异(direct labor variance) PxfY&;4n!
成本控制方法(cost control method)