递延税款贷项 Deferred taxation credit kI[EG<N1k
股本 Share capital 8#Z$}?W
已归还投资 Investment returned _4E+7+
利润分配-其他转入 Profit appropriation - other transfer in =Fj : #s
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?J6hiQv
L
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Be]o2N;J
利润分配-提取储备基金 Profit appropriation - reserve fund r1?LKoJOn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cuKgO{.GH
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P{>
T?-Hj
利润分配-利润归还投资 Profit appropriation - return investment by profit R2J3R5 S=[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends um8ZhX q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nQ~q -=,L
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N@d
4)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UT{N ly8u
期初未分配利润 Retained earnings, beginning of the year & H+<uYV
资本公积-股本溢价 Capital surplus - share premium \pPq ]k
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O0$ijJa|
资本公积-接受现金捐赠 Capital surplus - cash donation I"
j7
资本公积-股权投资准备 Capital surplus - investment reserve 6kDU}]c:H]
资本公积-拨款转入 Capital surplus - subsidiary \uPT-M*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %xk]y&j v
资本公积-其他 Capital surplus - others *v5y]E%aW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /?6y2 t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9QX{b+}"e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ahwu'mgnC
盈余公积-储备基金 Surplus reserve - reserve fund pEaH^(I*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5
+
Jy
盈余公积-利润归还投资 Surplus reserve - reture investment by investment DHJnz>bE
主营业务收入 Sales 1Gqtd^*;
主营业务成本 Cost of sales QB @*/Le
主营业务税金及附加 Sales tax ftH
0aI
营业费用 Operating expenses Sqge5 v
管理费用 General and administrative expenses ^|\?vA
财务费用 Financial expenses ]D]K_`!K
投资收益 Investment income ?41| e+p
其他业务收入 Other operating income 6R,;c7Izhd
营业外收入 Non-operating income e| l?NXRX
补贴收入 Subsidy income 4OIN@n*4
其他业务支出 Other operating expenses Anm5Cvt;i
营业外支出 Non-operating expenses "yz@LV1
所得税 Income tax LaIif_fie^
直接人工成本差异(direct labor variance) G?V3lQI1n
直接材料成本差异(direct material variance) p_nrua?
在产品计价(work-in-process costing) dW5z0VuB$/
联产品成本计算(joint products costing) a* D|$<V
生产成本汇总程序(accumulation process of procluction cost) 7yj2w e
制造费用差异(manufacturing expenses variance)
@6tx5D?
实际成本与估计成本(actual cost and estimated cost) F3f>pK5
工资费用分配(salary costs allocation) @6Mo_4)O
成本曲线(cost curve) c ~C W-%wN
农业生产成本(agriculture production cost) >L (F{c:
原始成本和重置成本(original cost and replacement cost) q>X:z0H
工程施工成本 z&:[.B
直接成本与间接成本(direct cost and indirect cost) GkO6r'MVE
可控成本(controllable cost) G?g7G,|d
制造费用分配(manufacturing expenses allocation) S:j0&*
理论成本与应用成本(theory cost and practice cost) />oU}m" k
辅助生产成本分配(auxiliary production cost allocation) NR [VGZj
期间,费用 Eg:p_F*lr
成本控制程序(procedure of cost control) bpILiC
成本记录(cost entry, cost recorder cost agenda) M] {!Nx
成本计算分批法(job costing method) hh{liS% 10
成本计算分步法 zJy{Ry[Sb
直接人工成本差异(direct labor variance)
GhT7:_r~
成本控制方法(cost control method)
