递延税款贷项 Deferred taxation credit jL^3/0"o
股本 Share capital rQE:rVKVh
已归还投资 Investment returned bU$4"_eA
B
利润分配-其他转入 Profit appropriation - other transfer in SSCyq#dl$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve KK-}&N8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ] (%EQ[
利润分配-提取储备基金 Profit appropriation - reserve fund c p| q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -jXO9Q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 42E%&DF
利润分配-利润归还投资 Profit appropriation - return investment by profit CEQs}bz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends pNt,RRoR
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l~",<bTc
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a] =k-Xh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qYba%g9RN(
期初未分配利润 Retained earnings, beginning of the year 0Y|
"Bo9k
资本公积-股本溢价 Capital surplus - share premium ' ozu4y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wk+
| }s
资本公积-接受现金捐赠 Capital surplus - cash donation 5/w4 [d
资本公积-股权投资准备 Capital surplus - investment reserve Y6+/_$N4|
资本公积-拨款转入 Capital surplus - subsidiary qcV mt1"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation KE$ I!$zO
资本公积-其他 Capital surplus - others zE,1zBS<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BIQQJLu
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Bp:PAy
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eDkJ+5b
盈余公积-储备基金 Surplus reserve - reserve fund 4,g[g #g<q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund h^ o@=%b
盈余公积-利润归还投资 Surplus reserve - reture investment by investment }0okyGg>q
主营业务收入 Sales lE=&hba
主营业务成本 Cost of sales V*d@@%u**
主营业务税金及附加 Sales tax 4:Ton
营业费用 Operating expenses |BA&ixHe~C
管理费用 General and administrative expenses _P}wO8
财务费用 Financial expenses s:/Wz39SY3
投资收益 Investment income DH
9p1)L'
其他业务收入 Other operating income xj<
K6
营业外收入 Non-operating income Xtk3~@
补贴收入 Subsidy income O3/w@q Q
其他业务支出 Other operating expenses L9Z\|L5
营业外支出 Non-operating expenses v#^ _ |
所得税 Income tax (fqU73
直接人工成本差异(direct labor variance) (C9{|T+h
直接材料成本差异(direct material variance) +o3 ZQ9
在产品计价(work-in-process costing) )B$Uo,1
联产品成本计算(joint products costing) qu`F,O G
生产成本汇总程序(accumulation process of procluction cost) ;owU]Xk%8K
制造费用差异(manufacturing expenses variance) D~Rv"Hh
实际成本与估计成本(actual cost and estimated cost) 2G&H[ `
工资费用分配(salary costs allocation) |s! <vvp]
成本曲线(cost curve) G=( j
a?d
农业生产成本(agriculture production cost) wn Q% 'Eo
原始成本和重置成本(original cost and replacement cost)
APUpqY
工程施工成本 f^]^IXzXw.
直接成本与间接成本(direct cost and indirect cost) w+][L||4c
可控成本(controllable cost) M`D`-vv
制造费用分配(manufacturing expenses allocation) TQL_K8k@_
理论成本与应用成本(theory cost and practice cost) fG" 4\A
辅助生产成本分配(auxiliary production cost allocation) q,>- 4Cm
期间,费用 oAt{ #v
成本控制程序(procedure of cost control) tq.g4X ;_
成本记录(cost entry, cost recorder cost agenda) SdXAL
成本计算分批法(job costing method) 2= RQ,@s
成本计算分步法 nd)`G$gL
直接人工成本差异(direct labor variance) *| B5,Ey
成本控制方法(cost control method)
