递延税款贷项 Deferred taxation credit /m>%=_nz
股本 Share capital 6:
PQkr
已归还投资 Investment returned y]9PLch]vZ
利润分配-其他转入 Profit appropriation - other transfer in z'iAj
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve pS [nKcyj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mv%Zh1khn/
利润分配-提取储备基金 Profit appropriation - reserve fund ZAKNyA2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c{X>i>l>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i^Ba?r;*
利润分配-利润归还投资 Profit appropriation - return investment by profit E05RqnqBn0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W
PDL$y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z{'.fq2A
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s#f6qj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :Ng4?
+@r
期初未分配利润 Retained earnings, beginning of the year %+>t @F,GM
资本公积-股本溢价 Capital surplus - share premium 6LVJ*sjSy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #HgXTC
资本公积-接受现金捐赠 Capital surplus - cash donation <4DSk9/
资本公积-股权投资准备 Capital surplus - investment reserve u+U '|6)E
资本公积-拨款转入 Capital surplus - subsidiary ,2*^G;J1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %Fb
4
资本公积-其他 Capital surplus - others :)cn&'l(S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G{4~{{tI
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d5b \kR r
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^;KL`
盈余公积-储备基金 Surplus reserve - reserve fund 0zscOE{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund NTj: +z0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r$=YhI/=
主营业务收入 Sales C`)n\?:Sth
主营业务成本 Cost of sales O(
P
,!
主营业务税金及附加 Sales tax ,F4_ps?(
营业费用 Operating expenses sE,Q:
@H5
管理费用 General and administrative expenses fF~3"!1#\I
财务费用 Financial expenses Py}`k 1t*f
投资收益 Investment income ,{KjVv<
其他业务收入 Other operating income n_8wYiBs(
营业外收入 Non-operating income Ng;K-WB\
补贴收入 Subsidy income 'yrU_k,h
其他业务支出 Other operating expenses AdCi*="m
营业外支出 Non-operating expenses %cPz>PTW@
所得税 Income tax $}9.4`F>
直接人工成本差异(direct labor variance) |?a 4Nl?
直接材料成本差异(direct material variance) $d@_R^]X
在产品计价(work-in-process costing) GpW5)a
联产品成本计算(joint products costing) YLEk
M
生产成本汇总程序(accumulation process of procluction cost) ZO^Y9\L
制造费用差异(manufacturing expenses variance) uU7s4oJ|
实际成本与估计成本(actual cost and estimated cost) k!%[W,*
工资费用分配(salary costs allocation) ^CZ)!3qd1
成本曲线(cost curve) e~wuoE:M3
农业生产成本(agriculture production cost) 81(.{Y839_
原始成本和重置成本(original cost and replacement cost) qQL]3qP
工程施工成本 9/La_:K
直接成本与间接成本(direct cost and indirect cost)
]+ \]2`?
可控成本(controllable cost) .:<-E%
制造费用分配(manufacturing expenses allocation) hH=H/L_Z
理论成本与应用成本(theory cost and practice cost) m/2LwN
辅助生产成本分配(auxiliary production cost allocation) Hg~O0p}[
期间,费用 |VY+!
成本控制程序(procedure of cost control) K
>-)O=$s
成本记录(cost entry, cost recorder cost agenda) ?<Tt1fpG
成本计算分批法(job costing method) im}=
成本计算分步法 `#X\@?'5
直接人工成本差异(direct labor variance) |.]:#)^X?
成本控制方法(cost control method)