递延税款贷项 Deferred taxation credit !>QS746S@
股本 Share capital e$]`
已归还投资 Investment returned ta"uxL\gge
利润分配-其他转入 Profit appropriation - other transfer in xi['knUi2-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0_'(w;!wq:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
X[/>{rK
利润分配-提取储备基金 Profit appropriation - reserve fund 8:=&=9%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m>yb}+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ro|mWP0
利润分配-利润归还投资 Profit appropriation - return investment by profit *69{#qN
利润分配-应付优先股股利 Profit appropriation - preference shares dividends AsFn%8_I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I\e?v`e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D![42H+-Qd
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,/0Q($oz
期初未分配利润 Retained earnings, beginning of the year ;1qE:x}'H
资本公积-股本溢价 Capital surplus - share premium .{+KKa $@G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]0v;;PfVl6
资本公积-接受现金捐赠 Capital surplus - cash donation Gk_%WY*
资本公积-股权投资准备 Capital surplus - investment reserve 58xaVOhb
资本公积-拨款转入 Capital surplus - subsidiary ;fomc<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation EdGA#i3
资本公积-其他 Capital surplus - others ^u'hl$`^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iMG)zPj
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5=/&[=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BGM5pc (ei
盈余公积-储备基金 Surplus reserve - reserve fund 2iOn\
^]x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k=;>*:D%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @1+C*
主营业务收入 Sales ;R[ xo!
主营业务成本 Cost of sales @z
$,KUH
主营业务税金及附加 Sales tax \8j5b+
营业费用 Operating expenses FY;\1bt<<
管理费用 General and administrative expenses =5:L#` .
财务费用 Financial expenses @ig'CF%(
投资收益 Investment income
[/dGOl+
其他业务收入 Other operating income W|@7I@@$"
营业外收入 Non-operating income GJZGHUB=>
补贴收入 Subsidy income -s~6FrKy
其他业务支出 Other operating expenses b#
ga
营业外支出 Non-operating expenses A
8,9^cQ]
所得税 Income tax )ph**g
直接人工成本差异(direct labor variance) nW)-bAV<
直接材料成本差异(direct material variance) Xge]3Ub
在产品计价(work-in-process costing) U-RR>j
联产品成本计算(joint products costing) D5]AL5=Xt2
生产成本汇总程序(accumulation process of procluction cost) tW<i;2 l
制造费用差异(manufacturing expenses variance) ]5(T{
实际成本与估计成本(actual cost and estimated cost) nc<wDE6
工资费用分配(salary costs allocation) feJz
X*u
成本曲线(cost curve) %v}SJEXFp
农业生产成本(agriculture production cost) )m8ve)l
原始成本和重置成本(original cost and replacement cost) DI9hy/T(
工程施工成本 b1+6I_u.
直接成本与间接成本(direct cost and indirect cost) x"g-okLN
可控成本(controllable cost) 1XfH,6\8i
制造费用分配(manufacturing expenses allocation) 4%! #=JCl
理论成本与应用成本(theory cost and practice cost) _N`'R.va
辅助生产成本分配(auxiliary production cost allocation) :LE
0_ .
期间,费用 F;
upb
5
成本控制程序(procedure of cost control) Za,MzKd=
成本记录(cost entry, cost recorder cost agenda) 8aDSRfv*
成本计算分批法(job costing method) N$'/J-^
成本计算分步法 +IS+!K0?)
直接人工成本差异(direct labor variance) !Cqm=q{K
成本控制方法(cost control method)