递延税款贷项 Deferred taxation credit pUV/Ul]
股本 Share capital Q|D @Yd\
已归还投资 Investment returned `Ch9~*p
利润分配-其他转入 Profit appropriation - other transfer in p(/dBt[3k
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +P
cmJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R]RZq+2^
利润分配-提取储备基金 Profit appropriation - reserve fund qa0 yg8,<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g.zEn/SM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &C"L
利润分配-利润归还投资 Profit appropriation - return investment by profit hHT_V2*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends A^y|J`k|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \uza=e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Na?!;1]_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8&)DE@W
期初未分配利润 Retained earnings, beginning of the year ;;:-l99
资本公积-股本溢价 Capital surplus - share premium X ><?F|#7T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V;:j ZpG
资本公积-接受现金捐赠 Capital surplus - cash donation 3<
2}V
资本公积-股权投资准备 Capital surplus - investment reserve n8" .XS
资本公积-拨款转入 Capital surplus - subsidiary |~X ;1j!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation b-{=s+
:
资本公积-其他 Capital surplus - others TwVlg;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @AIaC-,~]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S&b*rA02zp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q=/</|
盈余公积-储备基金 Surplus reserve - reserve fund /7t>TYip!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LYaZ1*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7]||UuF<
主营业务收入 Sales @!yMIM%P
主营业务成本 Cost of sales
uFPF!Ern
主营业务税金及附加 Sales tax A .EbXo/
营业费用 Operating expenses q(2
K6
管理费用 General and administrative expenses d\
1Og\U|A
财务费用 Financial expenses (tZrw5@
投资收益 Investment income S=e{MI
其他业务收入 Other operating income P#XID 2;
营业外收入 Non-operating income 06N}k<10O
补贴收入 Subsidy income bdF.qO9
其他业务支出 Other operating expenses 3
%|86:*
营业外支出 Non-operating expenses t 0|!(3
所得税 Income tax }DK7'K
直接人工成本差异(direct labor variance) b/{t|io{
直接材料成本差异(direct material variance) ^ml'?
在产品计价(work-in-process costing) pm_u
联产品成本计算(joint products costing) LS88.w\=S@
生产成本汇总程序(accumulation process of procluction cost) ~XWQhIAM4
制造费用差异(manufacturing expenses variance) }A7j/uy}s
实际成本与估计成本(actual cost and estimated cost) 4bw4cqY;
工资费用分配(salary costs allocation) ),ma_{$N
成本曲线(cost curve) w &(|e <
农业生产成本(agriculture production cost) INi]R^-
原始成本和重置成本(original cost and replacement cost) \V*xWS
工程施工成本 !WpBfd>v.I
直接成本与间接成本(direct cost and indirect cost) 6T#+V37
可控成本(controllable cost) h?8]C#6^
制造费用分配(manufacturing expenses allocation) HY%i`]4X
理论成本与应用成本(theory cost and practice cost) zN:K%AiGxe
辅助生产成本分配(auxiliary production cost allocation) Y#lk6
期间,费用 jg\Z;_!W
成本控制程序(procedure of cost control) @)4]b+8Z
成本记录(cost entry, cost recorder cost agenda) MgNU``
成本计算分批法(job costing method) HFaj-~b
成本计算分步法 &qr;IL7'
直接人工成本差异(direct labor variance) >
w^YO25q
成本控制方法(cost control method)