递延税款贷项 Deferred taxation credit hYawU
@R
股本 Share capital odIZo|
dv
已归还投资 Investment returned LjV]0%j?r
利润分配-其他转入 Profit appropriation - other transfer in $s<Ne{?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DBLO|&2!z[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uc|45Zxt
利润分配-提取储备基金 Profit appropriation - reserve fund CbN!1E6).
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M DF%\Sx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |!y A@y?
利润分配-利润归还投资 Profit appropriation - return investment by profit {3&|tk!*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !
!PYP'e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^e+a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8
i?l02
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y\&>ZyOY
期初未分配利润 Retained earnings, beginning of the year
zxp`
资本公积-股本溢价 Capital surplus - share premium ek&kv #G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 41fJ%f`
G
资本公积-接受现金捐赠 Capital surplus - cash donation *5xJv
资本公积-股权投资准备 Capital surplus - investment reserve *b];|n{
资本公积-拨款转入 Capital surplus - subsidiary NH3cq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7
[g/TB
资本公积-其他 Capital surplus - others <8,cuX\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fryJW=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u[{tb
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve je]}R>[r5
盈余公积-储备基金 Surplus reserve - reserve fund Iy }:F8F>g
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y"KE7>Jf
盈余公积-利润归还投资 Surplus reserve - reture investment by investment KoS*0U<g6
主营业务收入 Sales H{t_xL)k.
主营业务成本 Cost of sales @BNEiOAZ#
主营业务税金及附加 Sales tax cW+t#>'r
营业费用 Operating expenses s@fTj$h
管理费用 General and administrative expenses C)cwAU|h#
财务费用 Financial expenses Yq/.-4y
投资收益 Investment income &.Zb,r$Y
其他业务收入 Other operating income
8Dvazg}4
营业外收入 Non-operating income HI@syFaJM
补贴收入 Subsidy income frBX{L
其他业务支出 Other operating expenses }W
^:
cp
营业外支出 Non-operating expenses BATG FS&
所得税 Income tax J/3_C6UZ
直接人工成本差异(direct labor variance) HOBP`lf
直接材料成本差异(direct material variance) d[;.r
在产品计价(work-in-process costing) "]-Xmdk09
联产品成本计算(joint products costing) ~@kU3ZGJZ
生产成本汇总程序(accumulation process of procluction cost) Zk[&IBE_
制造费用差异(manufacturing expenses variance) c
CR+D.F
实际成本与估计成本(actual cost and estimated cost) =
w$}m_AM
工资费用分配(salary costs allocation) #]'rz,E<
成本曲线(cost curve) B4]`-mahO
农业生产成本(agriculture production cost) 5y?-fT]X
原始成本和重置成本(original cost and replacement cost) c*R/]Dn
工程施工成本 I<A6Z&*un
直接成本与间接成本(direct cost and indirect cost) JCW\ *R
可控成本(controllable cost) Vrvic4
制造费用分配(manufacturing expenses allocation) r/*=%~*
理论成本与应用成本(theory cost and practice cost) r:]1O*
辅助生产成本分配(auxiliary production cost allocation) SvR7eC
期间,费用 TXZv2P9
成本控制程序(procedure of cost control) Yf[Qtmh]I
成本记录(cost entry, cost recorder cost agenda) N;+[`l
成本计算分批法(job costing method) (
<
=}]v
成本计算分步法 ;.bm6(;
直接人工成本差异(direct labor variance) ,()0'h}n
成本控制方法(cost control method)