递延税款贷项 Deferred taxation credit ,%X"Caz
股本 Share capital m<liPl
uv
已归还投资 Investment returned ZR8%h<
利润分配-其他转入 Profit appropriation - other transfer in W Yo>Md
8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \'9(zb vz9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v
BLs88
利润分配-提取储备基金 Profit appropriation - reserve fund #
H)\ts
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D_)N!,i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7zcmv"`
利润分配-利润归还投资 Profit appropriation - return investment by profit rf=oH
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9@^N*
E+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N#<X"&-_#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P|tNmv[;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dIq*"Ry+~
期初未分配利润 Retained earnings, beginning of the year 8mM`v
资本公积-股本溢价 Capital surplus - share premium 1/tyne=m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7I=vgT1F
资本公积-接受现金捐赠 Capital surplus - cash donation ~oX`Gih
资本公积-股权投资准备 Capital surplus - investment reserve 'TO/i:{\
资本公积-拨款转入 Capital surplus - subsidiary VoC|z Rd_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,~G:>q$ad
资本公积-其他 Capital surplus - others Y1-=H)G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oH"VrS 6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9l<}`/@}W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve JE_GWgwdv
盈余公积-储备基金 Surplus reserve - reserve fund m}32ovpw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n3_|#1Qu
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8'-E>+L
主营业务收入 Sales Txa
2`2t7
主营业务成本 Cost of sales |<2<`3
主营业务税金及附加 Sales tax sUk&NM%>
营业费用 Operating expenses XYze*8xUb
管理费用 General and administrative expenses /:ju/~R}
财务费用 Financial expenses R+5yyk\
投资收益 Investment income hH]oJ}H \
其他业务收入 Other operating income WiqkC#N
营业外收入 Non-operating income X- P%^mK
补贴收入 Subsidy income y3Ul}mVhA
其他业务支出 Other operating expenses _5/3RN
营业外支出 Non-operating expenses /}Ct2w&<k
所得税 Income tax Z
jn![
直接人工成本差异(direct labor variance) M Ui#3o\f
直接材料成本差异(direct material variance) 7?]
wAH89
在产品计价(work-in-process costing) Bp/k{7
联产品成本计算(joint products costing) J?/N
J-F
生产成本汇总程序(accumulation process of procluction cost) |[iEi
制造费用差异(manufacturing expenses variance) j
L*s(Yq
实际成本与估计成本(actual cost and estimated cost) ekCt1^5Y
工资费用分配(salary costs allocation) ,veo/k<"r8
成本曲线(cost curve) `,s0^?_
农业生产成本(agriculture production cost) ,T8fo\a4
原始成本和重置成本(original cost and replacement cost) S
#C;"se
工程施工成本 ')Qb,#/,%
直接成本与间接成本(direct cost and indirect cost) o@qI!?p&
可控成本(controllable cost) F>
b<t.yV
制造费用分配(manufacturing expenses allocation) 'e*:eBoyb
理论成本与应用成本(theory cost and practice cost) :MILOwF
辅助生产成本分配(auxiliary production cost allocation) ]htx9ds=
期间,费用 >K
7]G?+7E
成本控制程序(procedure of cost control) "Xj>dB1~
成本记录(cost entry, cost recorder cost agenda) X<uH [
成本计算分批法(job costing method) .#_g.0<
成本计算分步法 P,bis7X.
直接人工成本差异(direct labor variance) 7
aN}lQM
成本控制方法(cost control method)