递延税款贷项 Deferred taxation credit y$7vJl.uS/
股本 Share capital NEb M>1>^
已归还投资 Investment returned BD(Y=g
利润分配-其他转入 Profit appropriation - other transfer in g*& |Eq/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7\?0d!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QxaW
x
利润分配-提取储备基金 Profit appropriation - reserve fund CC<(V{Png
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c{X:0man
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hhU:
nw
利润分配-利润归还投资 Profit appropriation - return investment by profit 1'G&PX
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wcI?.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Z&VH7gi
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x #Um`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8o SNnT
期初未分配利润 Retained earnings, beginning of the year &
eqeQD6
资本公积-股本溢价 Capital surplus - share premium C=6.~&(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |pA
资本公积-接受现金捐赠 Capital surplus - cash donation ;`f14Fb
资本公积-股权投资准备 Capital surplus - investment reserve knsTy0]
资本公积-拨款转入 Capital surplus - subsidiary WX9ABh& 5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation dpPu&m+
资本公积-其他 Capital surplus - others \69h>h
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G'M;]R9EP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nH=
8I~jp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'fGB#uBt
盈余公积-储备基金 Surplus reserve - reserve fund "nzQ
$E>?$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *@zh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \pVmSac,
主营业务收入 Sales @3Lh/&
主营业务成本 Cost of sales q|}%6ztv-
主营业务税金及附加 Sales tax +=:*[JEK,U
营业费用 Operating expenses ?E*;fDEC
管理费用 General and administrative expenses 5S
EyAhB
财务费用 Financial expenses l
7XeZ} S
投资收益 Investment income Sz_{ #-
其他业务收入 Other operating income t6+c"=P#
营业外收入 Non-operating income :Q=tGj\G
补贴收入 Subsidy income k"z ~>
其他业务支出 Other operating expenses |g@n'^]
营业外支出 Non-operating expenses u Sl&d
所得税 Income tax I+VL~'VlS
直接人工成本差异(direct labor variance) 6`
8H k;
直接材料成本差异(direct material variance) VPh0{(O^=
在产品计价(work-in-process costing) djk?;^8
联产品成本计算(joint products costing) ,DZoE~
生产成本汇总程序(accumulation process of procluction cost) ?DwI
>< W
制造费用差异(manufacturing expenses variance) g"dq;H
实际成本与估计成本(actual cost and estimated cost) JdK'~-L
工资费用分配(salary costs allocation) Nf!g1D"U
成本曲线(cost curve) \|gE=5!Am=
农业生产成本(agriculture production cost) JoCZ{MhM
原始成本和重置成本(original cost and replacement cost) ,Hzz:ce
工程施工成本 &qjc+-r{l
直接成本与间接成本(direct cost and indirect cost) l@irAtg4
可控成本(controllable cost) l
10p'9n
制造费用分配(manufacturing expenses allocation) sMn)[k
vX
理论成本与应用成本(theory cost and practice cost) !<8-juY
辅助生产成本分配(auxiliary production cost allocation) Mxmo}tt
期间,费用 v><c@a=[
成本控制程序(procedure of cost control) R[#vFQ
成本记录(cost entry, cost recorder cost agenda) 4!</JZX~$
成本计算分批法(job costing method) +QZ}c@'r
成本计算分步法 ^vHh*Ub
直接人工成本差异(direct labor variance) T)Zef
成本控制方法(cost control method)