递延税款贷项 Deferred taxation credit .9$
7
+
股本 Share capital H|s,;
1#
已归还投资 Investment returned !~-@p?kW/
利润分配-其他转入 Profit appropriation - other transfer in Ry`Y +
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EeDK ^W8N
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b>'y[P!
利润分配-提取储备基金 Profit appropriation - reserve fund ^
Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NU(YllPB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 5K {{o''
利润分配-利润归还投资 Profit appropriation - return investment by profit LLd5Z44v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends VskdC?yIp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zdgSq
v
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O>/&-Wk=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ybp';8V
期初未分配利润 Retained earnings, beginning of the year nRh.;G
资本公积-股本溢价 Capital surplus - share premium NflRNu:-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n1)~/
>
资本公积-接受现金捐赠 Capital surplus - cash donation 2T3b6
资本公积-股权投资准备 Capital surplus - investment reserve }HxC~J"
资本公积-拨款转入 Capital surplus - subsidiary L%31>)8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation cb`ik)=K%
资本公积-其他 Capital surplus - others ;, ^AR{+x
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gi
JjE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FSHC\8siS
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U@"f( YL+"
盈余公积-储备基金 Surplus reserve - reserve fund *4O9W8Qz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0<u(!iL
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (dQsR sA
主营业务收入 Sales
RFT`r
主营业务成本 Cost of sales zTW)SX_O
主营业务税金及附加 Sales tax
[f#7~
营业费用 Operating expenses &m{vLw
管理费用 General and administrative expenses sg8j}^VI
财务费用 Financial expenses FGu#Pa
投资收益 Investment income g%%j"Cz1
其他业务收入 Other operating income Km!~zG7<
营业外收入 Non-operating income Y%#r&de
补贴收入 Subsidy income
xMD]b
其他业务支出 Other operating expenses 4nU+Wj?T
营业外支出 Non-operating expenses YTV|]xpR
所得税 Income tax e8VtKVcY
直接人工成本差异(direct labor variance) r9whW;"q
直接材料成本差异(direct material variance) N5Ih+8zT
在产品计价(work-in-process costing)
B;^YHWJ6i
联产品成本计算(joint products costing) ySNXjH
Q=
生产成本汇总程序(accumulation process of procluction cost) `l}+BI`4
制造费用差异(manufacturing expenses variance) {7d\du&G
实际成本与估计成本(actual cost and estimated cost) LseS8F/q
工资费用分配(salary costs allocation) 3;f}w g
成本曲线(cost curve) z0xw0M+X
农业生产成本(agriculture production cost) lJdwbuB6
原始成本和重置成本(original cost and replacement cost) mE"},ksg
工程施工成本 +|6 u
0&R^
直接成本与间接成本(direct cost and indirect cost) TA>28/U#
可控成本(controllable cost) 1Gh3o}z
制造费用分配(manufacturing expenses allocation) #Y<(7
理论成本与应用成本(theory cost and practice cost) zz1]6B*eX
辅助生产成本分配(auxiliary production cost allocation)
:qrCqFl
期间,费用 <a)L5<#
成本控制程序(procedure of cost control) T}y@ a^#
成本记录(cost entry, cost recorder cost agenda) _aK4[*jnqh
成本计算分批法(job costing method) @{o3NR_
成本计算分步法 %617f=(E?!
直接人工成本差异(direct labor variance) }o2e&.$4d
成本控制方法(cost control method)