递延税款贷项 Deferred taxation credit gsbr8zwG,
股本 Share capital +})QT FV
已归还投资 Investment returned 1'qXT{f/~
利润分配-其他转入 Profit appropriation - other transfer in :)~l3:O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
1.du#w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A|\A|8=b
利润分配-提取储备基金 Profit appropriation - reserve fund f~NS{gL*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pi?/]}:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @3.Z>KONx
利润分配-利润归还投资 Profit appropriation - return investment by profit %JM
$]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends EB}B75)x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /oT~CB..
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YVMvT>/,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O>' }q/
期初未分配利润 Retained earnings, beginning of the year uO]D=Z\S(
资本公积-股本溢价 Capital surplus - share premium TcaW'&(K
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ::>|[ND
资本公积-接受现金捐赠 Capital surplus - cash donation tnJ7m8JmC
资本公积-股权投资准备 Capital surplus - investment reserve 8\rca:cF
资本公积-拨款转入 Capital surplus - subsidiary ku5|cF*%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <=NnrZOF
资本公积-其他 Capital surplus - others gD9CA*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^3dc#5]Xf
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yMN JHiE/
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3Y)&[aj
盈余公积-储备基金 Surplus reserve - reserve fund dHDtY$/_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
\p(S4?I7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ni/s/^
主营业务收入 Sales cb^IJA9}
主营业务成本 Cost of sales 3+Lwtb}XPF
主营业务税金及附加 Sales tax peVY2\1>R
营业费用 Operating expenses ;0dH@b
管理费用 General and administrative expenses Ak?9a_f
财务费用 Financial expenses OkciL]
投资收益 Investment income l ms^|?
其他业务收入 Other operating income jlBsm'M<m
营业外收入 Non-operating income @@D/&}#F
补贴收入 Subsidy income ,7B7X)m{3
其他业务支出 Other operating expenses ArtY;.cg%
营业外支出 Non-operating expenses bo=H-d|
所得税 Income tax X%YZQc9
直接人工成本差异(direct labor variance) gX{j$]^6G8
直接材料成本差异(direct material variance) xRWfZ3E
#
在产品计价(work-in-process costing) ;5/Se"Nd
联产品成本计算(joint products costing) ]Ozz"4Z
生产成本汇总程序(accumulation process of procluction cost) 0XA\Ag\`G
制造费用差异(manufacturing expenses variance) BbX$R`f
实际成本与估计成本(actual cost and estimated cost) uU)t_W&-J
工资费用分配(salary costs allocation) <
9]"p2
成本曲线(cost curve) k{f1q>gd
农业生产成本(agriculture production cost) lf(+]k30
原始成本和重置成本(original cost and replacement cost) w
~+*Vd~U
工程施工成本 0aY|:
直接成本与间接成本(direct cost and indirect cost) U<=TAWZ@
可控成本(controllable cost) ;l;jTb ^l
制造费用分配(manufacturing expenses allocation) &b@_ah+f
理论成本与应用成本(theory cost and practice cost) s]m]b#1!r
辅助生产成本分配(auxiliary production cost allocation)
dcrvEc_/
期间,费用 vE[d
& b[
成本控制程序(procedure of cost control) usc/DQ1
成本记录(cost entry, cost recorder cost agenda) wf ]Wm
成本计算分批法(job costing method) ,O:4[M !$w
成本计算分步法 z"<S$sDh
直接人工成本差异(direct labor variance) YMw,C:a4
成本控制方法(cost control method)