递延税款贷项 Deferred taxation credit {+#{Cha
股本 Share capital ZKrK>X
已归还投资 Investment returned M2ex
3m
利润分配-其他转入 Profit appropriation - other transfer in 0qNmao4E_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T8\@CV!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,nL~?h-Zh
利润分配-提取储备基金 Profit appropriation - reserve fund |~%RSS~b*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Sak^J.~G[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
y
_ap T<P
利润分配-利润归还投资 Profit appropriation - return investment by profit @C@9Tw
2Y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %[KnpJ{\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7#+Ih-&EQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ][l5S*CC_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kM4z
%
期初未分配利润 Retained earnings, beginning of the year 1lIs
jBo g
资本公积-股本溢价 Capital surplus - share premium yNfj-wM
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +|bmUm<2
资本公积-接受现金捐赠 Capital surplus - cash donation SujEF`"
资本公积-股权投资准备 Capital surplus - investment reserve ,=C ipL9]
资本公积-拨款转入 Capital surplus - subsidiary } 'xGip@W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Trh
t2Iv
资本公积-其他 Capital surplus - others 0vLx={i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MVzj7~+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [r>hKZU2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V0m1>{
盈余公积-储备基金 Surplus reserve - reserve fund EsWB |V>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {@L{l1|0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )|v du
主营业务收入 Sales yB7si(,1>
主营业务成本 Cost of sales vcy1itY
主营业务税金及附加 Sales tax KL?<lp"
营业费用 Operating expenses 'X+aYF}Ye
管理费用 General and administrative expenses }N-UlL(
财务费用 Financial expenses 0_je@p+$
投资收益 Investment income p&Nav,9x
其他业务收入 Other operating income *IbDA
营业外收入 Non-operating income qU6!vgM&
补贴收入 Subsidy income P\WHM(
其他业务支出 Other operating expenses .T8^>z1/\F
营业外支出 Non-operating expenses 3F;0a ;[
所得税 Income tax @>U9CL"
直接人工成本差异(direct labor variance) o/,%rA4
直接材料成本差异(direct material variance) h{-en50tN
在产品计价(work-in-process costing) rkS'OC
联产品成本计算(joint products costing) i:
-IZL\
生产成本汇总程序(accumulation process of procluction cost) JfJ ln[
制造费用差异(manufacturing expenses variance) RgFpc*.T
实际成本与估计成本(actual cost and estimated cost) $/Wec,`&
工资费用分配(salary costs allocation) YRZw|H{>t
成本曲线(cost curve) o|n;{zT"
农业生产成本(agriculture production cost) pvt/{
原始成本和重置成本(original cost and replacement cost) W'k&DKhTqF
工程施工成本 7>7n|N
直接成本与间接成本(direct cost and indirect cost) IA1O]i
S
可控成本(controllable cost) xF) .S@
制造费用分配(manufacturing expenses allocation) |:(B I5&S
理论成本与应用成本(theory cost and practice cost) zB y%$5~Fw
辅助生产成本分配(auxiliary production cost allocation) 3<FqK \P
期间,费用 /Tl ybSC1
成本控制程序(procedure of cost control) .6n|hYe
成本记录(cost entry, cost recorder cost agenda) ~qb?#IY]`
成本计算分批法(job costing method) Yy[=E\z
成本计算分步法 eWYet2!Q
直接人工成本差异(direct labor variance) $(J)F-DB i
成本控制方法(cost control method)