递延税款贷项 Deferred taxation credit #MUiL=
股本 Share capital pJd 0k"{
已归还投资 Investment returned :bwM]k*$
利润分配-其他转入 Profit appropriation - other transfer in ?$3r5sx
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6
^Ph '
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B
El
n6zj
利润分配-提取储备基金 Profit appropriation - reserve fund 5 d+<EF+N
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z)/6??/R
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,:^
N[b
利润分配-利润归还投资 Profit appropriation - return investment by profit Ejq=*UOP
利润分配-应付优先股股利 Profit appropriation - preference shares dividends SC'BmR"ox
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w TlGJ$D0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x"vwWJNQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G-arnu)
期初未分配利润 Retained earnings, beginning of the year 7U,k 2LS
资本公积-股本溢价 Capital surplus - share premium ,~- ?l7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h}avX*Lx_
资本公积-接受现金捐赠 Capital surplus - cash donation DR6]-j!FK
资本公积-股权投资准备 Capital surplus - investment reserve ?L=A2C\_-
资本公积-拨款转入 Capital surplus - subsidiary _().t5<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Yb}w;F8(
资本公积-其他 Capital surplus - others Xem 05%,
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F+Z2U/'a
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y&s2C%jT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
/KAlK5<
盈余公积-储备基金 Surplus reserve - reserve fund }
&1Iyb
盈余公积-企业发展基金 Surplus reserve - enterprise development fund fE^uF[-7?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^|aNG`|O
主营业务收入 Sales m=QCG)s
主营业务成本 Cost of sales =N_,l'U\^
主营业务税金及附加 Sales tax gv9=quG
营业费用 Operating expenses 1i
u =Y
管理费用 General and administrative expenses >Dne? 8r
财务费用 Financial expenses 2/@D7>F&g
投资收益 Investment income !h>D;k6 e
其他业务收入 Other operating income H>.B99vp
营业外收入 Non-operating income pW{8R^vKm
补贴收入 Subsidy income a}>Dz 1R
其他业务支出 Other operating expenses S8%n .<OB
营业外支出 Non-operating expenses XvskB[\
所得税 Income tax L~dC(J)@ZI
直接人工成本差异(direct labor variance) @rO4y`
直接材料成本差异(direct material variance) &3Tx@XhO
在产品计价(work-in-process costing) 8%[HYgd5)
联产品成本计算(joint products costing) :mpiAs<%U"
生产成本汇总程序(accumulation process of procluction cost) L,~MicgV
制造费用差异(manufacturing expenses variance) w>qCg XU3
实际成本与估计成本(actual cost and estimated cost)
: tM?%=Q
工资费用分配(salary costs allocation) #.<V^
成本曲线(cost curve) 9=
V>f)R
农业生产成本(agriculture production cost) aX^+ O,
原始成本和重置成本(original cost and replacement cost) [T`}yb@
工程施工成本 ,- '4L9
直接成本与间接成本(direct cost and indirect cost) C0fmmI0z~
可控成本(controllable cost) ,)h)5o(?
制造费用分配(manufacturing expenses allocation) }>&KUl
理论成本与应用成本(theory cost and practice cost) JDv-O&]
辅助生产成本分配(auxiliary production cost allocation) .+E#q&=
期间,费用 Ax!Gu$K2o
成本控制程序(procedure of cost control) dn,g Z"<
成本记录(cost entry, cost recorder cost agenda) /APcL5:=
成本计算分批法(job costing method) ,=o
0BD2q
成本计算分步法 |)o#|Qo
直接人工成本差异(direct labor variance) |;u}sX1t9
成本控制方法(cost control method)