递延税款贷项 Deferred taxation credit p2=+cS"HC
股本 Share capital S5+W<Qs
已归还投资 Investment returned FQlY
Cb
利润分配-其他转入 Profit appropriation - other transfer in >;sz(F3)
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v1R t$[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iBXS
利润分配-提取储备基金 Profit appropriation - reserve fund r|ID]}w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .UGbo.e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MnPk+eNJm
利润分配-利润归还投资 Profit appropriation - return investment by profit j^T
i6F>f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends O0Pb"ou_h.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V*I2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Tlar@lC|u
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n>XfX
t =
期初未分配利润 Retained earnings, beginning of the year 8[B0[2O
资本公积-股本溢价 Capital surplus - share premium eZ
G#op
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /8O;Q~a
资本公积-接受现金捐赠 Capital surplus - cash donation o>l/*i0I
资本公积-股权投资准备 Capital surplus - investment reserve .4cVX
|T
资本公积-拨款转入 Capital surplus - subsidiary EyDH-}Y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation PAy/"R9DT-
资本公积-其他 Capital surplus - others />X"'G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,]L sX"u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4(D1/8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -+HD5Hc
盈余公积-储备基金 Surplus reserve - reserve fund Hp(wR'(g&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ])9|j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Qn!KL0w
主营业务收入 Sales /J5)_>R:
主营业务成本 Cost of sales Gl6M(<f\5
主营业务税金及附加 Sales tax @c-| Sl
营业费用 Operating expenses eJy}W /
管理费用 General and administrative expenses 0%
zy 6{
财务费用 Financial expenses 8dUP_t~d#q
投资收益 Investment income -}CMNh
其他业务收入 Other operating income x:E:~h[.^
营业外收入 Non-operating income >mW*K _~
补贴收入 Subsidy income [Te"|K ':
其他业务支出 Other operating expenses `L
m9!?
营业外支出 Non-operating expenses ws([bS2h
所得税 Income tax ec&K}+p
@
直接人工成本差异(direct labor variance) vUR@P
-
直接材料成本差异(direct material variance) -%ftPfm
在产品计价(work-in-process costing) 2u%YRrp
联产品成本计算(joint products costing) w{"ro~9o
生产成本汇总程序(accumulation process of procluction cost) 2hf7F";Af
制造费用差异(manufacturing expenses variance) yt{?+|tXU
实际成本与估计成本(actual cost and estimated cost) V$fn$=
工资费用分配(salary costs allocation) hkDew0k
成本曲线(cost curve) 3y}8|ML
农业生产成本(agriculture production cost)
s(8e)0Tl
原始成本和重置成本(original cost and replacement cost) fA"9eUu
工程施工成本 2o<aEn&7|e
直接成本与间接成本(direct cost and indirect cost) aflBDo1c
可控成本(controllable cost) zF@/8#
制造费用分配(manufacturing expenses allocation) X<<FS%:+
理论成本与应用成本(theory cost and practice cost) +lhnc{;WJv
辅助生产成本分配(auxiliary production cost allocation) l&_PsnU
期间,费用 h1+y.4
成本控制程序(procedure of cost control) #By~gcN
成本记录(cost entry, cost recorder cost agenda) k9!euj&
成本计算分批法(job costing method) h'"~t#r
成本计算分步法 0gsRBy
直接人工成本差异(direct labor variance) I\<)9`O
成本控制方法(cost control method)