递延税款贷项 Deferred taxation credit ;ObrBN,Fu
股本 Share capital "`NAg
已归还投资 Investment returned *,|x
p
利润分配-其他转入 Profit appropriation - other transfer in GL%)s?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2m^qXE$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {T-=&%||
利润分配-提取储备基金 Profit appropriation - reserve fund hof>:Rk
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GkpYf~\Q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y*
:C~
利润分配-利润归还投资 Profit appropriation - return investment by profit y$+=>p|d.^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends lAR1gHhJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iURSYR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D-FT3Culw
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1~Z
期初未分配利润 Retained earnings, beginning of the year p:V1VHT,
资本公积-股本溢价 Capital surplus - share premium =~ k}XB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~O~iP8T
资本公积-接受现金捐赠 Capital surplus - cash donation Z((e-T#,
资本公积-股权投资准备 Capital surplus - investment reserve vi.INe
资本公积-拨款转入 Capital surplus - subsidiary T|,/C|L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation zs6rd83#
资本公积-其他 Capital surplus - others B@v
(ZY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U1 `pY:P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve eA*We
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jx{
fel
盈余公积-储备基金 Surplus reserve - reserve fund `A9fanh
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }@"v7X $
盈余公积-利润归还投资 Surplus reserve - reture investment by investment g/(BV7V
主营业务收入 Sales ]ddH>y&o
主营业务成本 Cost of sales <0;G4fE7[H
主营业务税金及附加 Sales tax ,Wtgj=1!.
营业费用 Operating expenses W[
sQ_Z1C
管理费用 General and administrative expenses ht#,v5oG>f
财务费用 Financial expenses Cn0s?3Fm
投资收益 Investment income =KAN|5yn
其他业务收入 Other operating income fw
VI%0C@
营业外收入 Non-operating income Apj[z2nr
补贴收入 Subsidy income m#
ig.z|A
其他业务支出 Other operating expenses T(,@]=d,DD
营业外支出 Non-operating expenses U{qwhz(
所得税 Income tax UoaWI2
直接人工成本差异(direct labor variance) V CVKh
直接材料成本差异(direct material variance) !Na@T]J
在产品计价(work-in-process costing) wwv+s ~(0
联产品成本计算(joint products costing) 9kwiG7V1
生产成本汇总程序(accumulation process of procluction cost) 65nK1W`i
制造费用差异(manufacturing expenses variance) -
?l`LbD
实际成本与估计成本(actual cost and estimated cost) );h
工资费用分配(salary costs allocation)
[aG
成本曲线(cost curve) 9R">l5u
农业生产成本(agriculture production cost) =v0w\(
?N
原始成本和重置成本(original cost and replacement cost) gW^4@q
工程施工成本 Z?d][zGw
直接成本与间接成本(direct cost and indirect cost) f$5\ b[O
可控成本(controllable cost) !@*= b1
制造费用分配(manufacturing expenses allocation) >3*a&_cI=k
理论成本与应用成本(theory cost and practice cost) .s?^y+
e_
辅助生产成本分配(auxiliary production cost allocation) o^'QGs "
期间,费用 ta<8~n^?
成本控制程序(procedure of cost control) rxs:)# ?A
成本记录(cost entry, cost recorder cost agenda) ?o`
:V|<v
成本计算分批法(job costing method) ,B
/b>i
成本计算分步法 0x<G\ l
4
直接人工成本差异(direct labor variance) GHo
mk##0E
成本控制方法(cost control method)