递延税款贷项 Deferred taxation credit e2SU)Tr%b
股本 Share capital |Bv?!
sjf
已归还投资 Investment returned X CjYm
利润分配-其他转入 Profit appropriation - other transfer in :OF:(,J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _Gpq=(q)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?Q~6\xA
利润分配-提取储备基金 Profit appropriation - reserve fund 1lxsj{>U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y[A`r0
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund GYx_9"J\5
利润分配-利润归还投资 Profit appropriation - return investment by profit ed,w-;(n~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =-ky%3:`@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rb/m;8v>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Qo4+=^(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L=. 4x=%%
期初未分配利润 Retained earnings, beginning of the year V7zF5=w
资本公积-股本溢价 Capital surplus - share premium 7VF^&6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
3lyk/',
资本公积-接受现金捐赠 Capital surplus - cash donation %'}L.OvG
资本公积-股权投资准备 Capital surplus - investment reserve v}=3
资本公积-拨款转入 Capital surplus - subsidiary Wp0e?bK_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n\nC.|_G@
资本公积-其他 Capital surplus - others f PoC
yl
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c
!$
8>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FBjIft5e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H$^b.5K
盈余公积-储备基金 Surplus reserve - reserve fund !bnuC c
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }),tk?\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <p48?+K9
主营业务收入 Sales [e2sUO0~r
主营业务成本 Cost of sales p
< fKj
主营业务税金及附加 Sales tax lWv3c!E`
营业费用 Operating expenses
KfU4#2}
管理费用 General and administrative expenses FtUO gL)|
财务费用 Financial expenses ~~?4w.k
投资收益 Investment income FuOP+r!H
其他业务收入 Other operating income
uC3o@qGW<
营业外收入 Non-operating income dOm#NSJVd
补贴收入 Subsidy income 5Rv6+d
其他业务支出 Other operating expenses kIAWI;H{
营业外支出 Non-operating expenses a pxZ}
所得税 Income tax y.AF90Q>)
直接人工成本差异(direct labor variance) #clPao?r
直接材料成本差异(direct material variance) Gy9+-7"V
在产品计价(work-in-process costing) x%ZgLvdp,
联产品成本计算(joint products costing) pV#~$e
生产成本汇总程序(accumulation process of procluction cost) [)}F4Jsz%
制造费用差异(manufacturing expenses variance) m6BIQ(l
实际成本与估计成本(actual cost and estimated cost) >EFjyhVE
工资费用分配(salary costs allocation) &qki
NS
成本曲线(cost curve) %]JSDb=C
农业生产成本(agriculture production cost) IqK??KSC
原始成本和重置成本(original cost and replacement cost) $oO9N^6yF
工程施工成本 DLYk#d: q?
直接成本与间接成本(direct cost and indirect cost) aOq>Ra{T
可控成本(controllable cost) *rO#UE2
制造费用分配(manufacturing expenses allocation) A
L/q6PWi
理论成本与应用成本(theory cost and practice cost) nXDU8|"
辅助生产成本分配(auxiliary production cost allocation) j2T
Z`Z?a^
期间,费用 7|6uY
成本控制程序(procedure of cost control) 1FU(j*~:
成本记录(cost entry, cost recorder cost agenda)
*0)vsBi
成本计算分批法(job costing method) LL5n{#)N
成本计算分步法 8(UUc>g
直接人工成本差异(direct labor variance) B\a-Q,Wf
成本控制方法(cost control method)