递延税款贷项 Deferred taxation credit nxCwg>
股本 Share capital MJb!+E+
已归还投资 Investment returned m8fxDepFA
利润分配-其他转入 Profit appropriation - other transfer in Em-8
8=X O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }_Jr[iaB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j $a,93P5
利润分配-提取储备基金 Profit appropriation - reserve fund V`=#j[gX)=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7$k[cL1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund | x/,
利润分配-利润归还投资 Profit appropriation - return investment by profit 9PIm/10pP^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g!i\ AMG?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YeK PoW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EJ"[{A V
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares noV]+1#"V
期初未分配利润 Retained earnings, beginning of the year )k{zRq:d
资本公积-股本溢价 Capital surplus - share premium /X {:~*.z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ng^`s}?o
资本公积-接受现金捐赠 Capital surplus - cash donation Oe5=2~4O
资本公积-股权投资准备 Capital surplus - investment reserve a= T_I1
资本公积-拨款转入 Capital surplus - subsidiary
XTyJ*`>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1 ^TOTY
资本公积-其他 Capital surplus - others e}D#vPaSY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @;!s"!~sv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *^ g7kCe(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KpA
iKe
盈余公积-储备基金 Surplus reserve - reserve fund VD#`1g<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund +h.$ <=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K FvNsqd
主营业务收入 Sales qQv?J]l
主营业务成本 Cost of sales ayTEQS
主营业务税金及附加 Sales tax "WV]|
TS"]
营业费用 Operating expenses J L=MlZ
管理费用 General and administrative expenses t ]7>' U
财务费用 Financial expenses IDyf9Zra?
投资收益 Investment income "hdc B
0
其他业务收入 Other operating income uW },I6g
营业外收入 Non-operating income l1 fP@|
补贴收入 Subsidy income :)_Ap{9J
其他业务支出 Other operating expenses LxC*{
t/>8
营业外支出 Non-operating expenses UEbRg =6
所得税 Income tax OB
FG!.)
直接人工成本差异(direct labor variance) ,dOd3y'y
直接材料成本差异(direct material variance) -Zh`h8gX
在产品计价(work-in-process costing) 3iMh)YH5b
联产品成本计算(joint products costing) Ii_X^)IL(
生产成本汇总程序(accumulation process of procluction cost) b
`)^Ao:
制造费用差异(manufacturing expenses variance) N&n2\Y
实际成本与估计成本(actual cost and estimated cost) n$i}r\
so
工资费用分配(salary costs allocation) p)NhV
成本曲线(cost curve) why;1z>V
农业生产成本(agriculture production cost) tG+ E'OP
原始成本和重置成本(original cost and replacement cost) 7+ QD=j-
工程施工成本 cD{I* t$
直接成本与间接成本(direct cost and indirect cost) x<W`2Du
可控成本(controllable cost) 48
1J=8H
制造费用分配(manufacturing expenses allocation) ,{!~rSq-l
理论成本与应用成本(theory cost and practice cost) Q
5b~5a
辅助生产成本分配(auxiliary production cost allocation) `'H"| WsT
期间,费用 of!Bz
成本控制程序(procedure of cost control) gh>'O/9
成本记录(cost entry, cost recorder cost agenda) Rrm k\ 7/
成本计算分批法(job costing method) O:3LA-vA
成本计算分步法 zcnp? %
直接人工成本差异(direct labor variance) ppH5>Y
6c
成本控制方法(cost control method)
