递延税款贷项 Deferred taxation credit !5
?<QKOe
股本 Share capital RR2M+vQ
已归还投资 Investment returned 2?F?C
利润分配-其他转入 Profit appropriation - other transfer in [9d\WPLC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RdB,;Um9f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t>P[Yld"
利润分配-提取储备基金 Profit appropriation - reserve fund w
oa|h"T
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :w]NN\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;6$W-W _
利润分配-利润归还投资 Profit appropriation - return investment by profit A
p~6Vu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends LJA
uTg
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
_7b4+ L
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7^;-[?l
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M?5v oV*
期初未分配利润 Retained earnings, beginning of the year P{HR='2
资本公积-股本溢价 Capital surplus - share premium @~&|BvK% \
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <qVOd.9c
资本公积-接受现金捐赠 Capital surplus - cash donation )-m/(-
资本公积-股权投资准备 Capital surplus - investment reserve 0v#p4@Z
资本公积-拨款转入 Capital surplus - subsidiary ]E.\ |I(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .l,]yWwfK
资本公积-其他 Capital surplus - others 5&.I9}[)j
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uqVarRi$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <sn,X0W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #
\ECQF
盈余公积-储备基金 Surplus reserve - reserve fund {mY=LaS<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _q4Yq'dI
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8@ S@^C*F
主营业务收入 Sales XT\2
主营业务成本 Cost of sales *TrpW?]Y&
主营业务税金及附加 Sales tax >U.7>K
V&
营业费用 Operating expenses pd|l&xvka
管理费用 General and administrative expenses b\t?5z-Z
财务费用 Financial expenses J\FLIw4
投资收益 Investment income 3vkzN
其他业务收入 Other operating income 21my9Ui]
营业外收入 Non-operating income :Dfl ,=S
补贴收入 Subsidy income e0]#vqdO
其他业务支出 Other operating expenses l3+G ]C&<
营业外支出 Non-operating expenses T+PERz(
所得税 Income tax 9I}Uh#]k<
直接人工成本差异(direct labor variance) S_ra8HY8
直接材料成本差异(direct material variance) sX]gL
在产品计价(work-in-process costing) oN)I3wO$
联产品成本计算(joint products costing) ,4k3C#!.i
生产成本汇总程序(accumulation process of procluction cost) <nK@+4EH"o
制造费用差异(manufacturing expenses variance) zcu
z @
实际成本与估计成本(actual cost and estimated cost) TEbIU8{Y
工资费用分配(salary costs allocation) 7q:;3;"9
成本曲线(cost curve) aWNjl
农业生产成本(agriculture production cost) F$'po#
原始成本和重置成本(original cost and replacement cost) l3y}nh+ 8
工程施工成本 -c{ Y+M`
直接成本与间接成本(direct cost and indirect cost) P
F);KQ
可控成本(controllable cost) IpM"k)HR
制造费用分配(manufacturing expenses allocation) T+S\'f\
理论成本与应用成本(theory cost and practice cost) ^Nt^.xi7
辅助生产成本分配(auxiliary production cost allocation) 2Ima15^+F
期间,费用 E&Zt<pRf;2
成本控制程序(procedure of cost control) UG vUU<N|N
成本记录(cost entry, cost recorder cost agenda) =>JA; ft
成本计算分批法(job costing method) 7#N
?{3i
成本计算分步法 +jS<n13T
直接人工成本差异(direct labor variance) 1@}<CWE9
成本控制方法(cost control method)