递延税款贷项 Deferred taxation credit `
nX,x-UM
股本 Share capital r\m{;Z#LJm
已归还投资 Investment returned AbNr]w&pXC
利润分配-其他转入 Profit appropriation - other transfer in W6?=9].gc
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RE!WuLs0"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c&;" Y{
利润分配-提取储备基金 Profit appropriation - reserve fund CI*JedO]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {aE[h[=r
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /)K')
利润分配-利润归还投资 Profit appropriation - return investment by profit q/?*|4I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends a`Bp^(f}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve / Xnq0hN
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aT^
$'_ G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DY`0 `T
期初未分配利润 Retained earnings, beginning of the year 0+mR
y57
资本公积-股本溢价 Capital surplus - share premium 0\i\G|5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve J{/hc}
$
资本公积-接受现金捐赠 Capital surplus - cash donation k4#j
l<R
资本公积-股权投资准备 Capital surplus - investment reserve tGOJ4 =
资本公积-拨款转入 Capital surplus - subsidiary -w+.'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .#y#u={{l
资本公积-其他 Capital surplus - others
R &1>
\t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^E%R5JN
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Rd8mn'A
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ij:xr% FJ
盈余公积-储备基金 Surplus reserve - reserve fund :h,}yBJ1L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund b GSj?t9/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Vg62HZ |
主营业务收入 Sales G)0
4'|W
主营业务成本 Cost of sales o?]Q&,tO
主营业务税金及附加 Sales tax PE{<'K\g
营业费用 Operating expenses "OwM'
n8
管理费用 General and administrative expenses EG4~[5[YgI
财务费用 Financial expenses jP+{2)z"W
投资收益 Investment income Gd!_9S`68
其他业务收入 Other operating income Ee5YW/9]
营业外收入 Non-operating income ?z&n I#
补贴收入 Subsidy income {]Mwuqn
其他业务支出 Other operating expenses f['I4 /o
营业外支出 Non-operating expenses @o[ZJ4>*
所得税 Income tax 9ad`q+kY
直接人工成本差异(direct labor variance) e
=XP4h
直接材料成本差异(direct material variance) $\/
i t
在产品计价(work-in-process costing) YUSrZ9Yg
联产品成本计算(joint products costing) U]pE{^\w
生产成本汇总程序(accumulation process of procluction cost) )4fQ~)
制造费用差异(manufacturing expenses variance) 54{E&QvL8o
实际成本与估计成本(actual cost and estimated cost) 6[t(FcS
工资费用分配(salary costs allocation) 3]S_w[Q4
成本曲线(cost curve) 5[g&0
农业生产成本(agriculture production cost) 7OLHY t9
原始成本和重置成本(original cost and replacement cost) m
+A4aQ9
工程施工成本 ="G2I\
直接成本与间接成本(direct cost and indirect cost) tIn`L6b
可控成本(controllable cost) AQ
FnS&Y
制造费用分配(manufacturing expenses allocation) )fo0YpE^|
理论成本与应用成本(theory cost and practice cost) jhRr!
辅助生产成本分配(auxiliary production cost allocation) ;u`8pF!_eE
期间,费用 #^9bBF/
成本控制程序(procedure of cost control) nK< v
成本记录(cost entry, cost recorder cost agenda) ]@y%j'e
成本计算分批法(job costing method) [1GwcXr
成本计算分步法 3LyNi$`f
直接人工成本差异(direct labor variance) 0.m-}
成本控制方法(cost control method)