递延税款贷项 Deferred taxation credit 2)H|/
股本 Share capital
} trMQ
已归还投资 Investment returned 1 6{;24
利润分配-其他转入 Profit appropriation - other transfer in @7 2G*u\Wz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r8E!-r}rno
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v0
p EN\
利润分配-提取储备基金 Profit appropriation - reserve fund 8 ;bOw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
eVJL|uI|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A]slssE+
利润分配-利润归还投资 Profit appropriation - return investment by profit V6o,}o&-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (9h{6rc=I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J#^M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B W1O1zIh\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares hTq JDP"&F
期初未分配利润 Retained earnings, beginning of the year A-5%_M3 \G
资本公积-股本溢价 Capital surplus - share premium V!4E(sX
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #6 nA^K}
资本公积-接受现金捐赠 Capital surplus - cash donation E_#&L({|@
资本公积-股权投资准备 Capital surplus - investment reserve B! lw>rUMQ
资本公积-拨款转入 Capital surplus - subsidiary gNBI?xs`p
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R 1\] Y
资本公积-其他 Capital surplus - others S|i
//I%_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w-m2N-"= '
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5
[*jfOz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3J{'|3x
盈余公积-储备基金 Surplus reserve - reserve fund qyC"}y-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dWEx55>,1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment b ;b1 V
主营业务收入 Sales {M5IJt"{4b
主营业务成本 Cost of sales _=p|" ~rN$
主营业务税金及附加 Sales tax 5^i ^?
营业费用 Operating expenses
ekXHfA!i%
管理费用 General and administrative expenses 9w|q':<
财务费用 Financial expenses LNW p$"
投资收益 Investment income q9 >w3
<
其他业务收入 Other operating income hHQt4 r'd
营业外收入 Non-operating income iWEYSi\)n
补贴收入 Subsidy income 7KLq-u-8
其他业务支出 Other operating expenses 1F-L( \oKm
营业外支出 Non-operating expenses XPSWAp)
所得税 Income tax e 78 }
直接人工成本差异(direct labor variance) g>{=R|uO5
直接材料成本差异(direct material variance) RdjUw#\33b
在产品计价(work-in-process costing) [VH t#JuN,
联产品成本计算(joint products costing) V" z0]DP5~
生产成本汇总程序(accumulation process of procluction cost) 0o`o'Z V=c
制造费用差异(manufacturing expenses variance) !cZIoz
实际成本与估计成本(actual cost and estimated cost) iQQJ`
工资费用分配(salary costs allocation) scmb DaOn
成本曲线(cost curve) Yp$lc^)c>
农业生产成本(agriculture production cost) YrX{ ,YtiX
原始成本和重置成本(original cost and replacement cost) /nNHI34
工程施工成本 d cs d//E
直接成本与间接成本(direct cost and indirect cost) .T2I]d
可控成本(controllable cost) O@VmV >m
制造费用分配(manufacturing expenses allocation) W&nVVV8s@
理论成本与应用成本(theory cost and practice cost) ! `o =2b=N
辅助生产成本分配(auxiliary production cost allocation) {$JIR}4S
期间,费用 8dNJZo V
成本控制程序(procedure of cost control) }OZfsYPz}T
成本记录(cost entry, cost recorder cost agenda) j&r5oD;
成本计算分批法(job costing method) Cq=c'(cX
成本计算分步法 W0Vjs|/
直接人工成本差异(direct labor variance) 60m1
>"
成本控制方法(cost control method)
