递延税款贷项 Deferred taxation credit A+gS'DZ9C
股本 Share capital =u ?aP}zc
已归还投资 Investment returned )-emSV0zE
利润分配-其他转入 Profit appropriation - other transfer in #XA`n@2Uoo
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /1v9U|j
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BkGExz
利润分配-提取储备基金 Profit appropriation - reserve fund pm ,xGo2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ON){d!]uJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y/c3x*l.xL
利润分配-利润归还投资 Profit appropriation - return investment by profit ?q9]H5\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends TKv!wKI
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bY=[ USgps
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )?UoF&c/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @anjjC5a~
期初未分配利润 Retained earnings, beginning of the year |[IyqWG9
资本公积-股本溢价 Capital surplus - share premium #}FUa u$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,d
,2Q
资本公积-接受现金捐赠 Capital surplus - cash donation -]HZ?@
资本公积-股权投资准备 Capital surplus - investment reserve #$-E5R;x
资本公积-拨款转入 Capital surplus - subsidiary T" W<l4i-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation h7!O
K
资本公积-其他 Capital surplus - others rO$pj~!|Q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 26rg-?;V^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a
@2fJ}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fDf[:A,8
盈余公积-储备基金 Surplus reserve - reserve fund .Mb[j1L^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &]#L'D!"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment e))L&s
主营业务收入 Sales p8_^6wfg
主营业务成本 Cost of sales 0H}tb}
4
主营业务税金及附加 Sales tax 3WJk04r
营业费用 Operating expenses GQn:lu3j:
管理费用 General and administrative expenses p@su:B2Rl
财务费用 Financial expenses kFWwz^x
投资收益 Investment income eMC^ORdY
其他业务收入 Other operating income 3T F_$bd{
营业外收入 Non-operating income B5;%R01A
补贴收入 Subsidy income ,UMr_ e{|
其他业务支出 Other operating expenses >bh+!5Y0
营业外支出 Non-operating expenses oCaYmi=:
所得税 Income tax BsIF3sS#9
直接人工成本差异(direct labor variance) 1N8] ~j
直接材料成本差异(direct material variance) bTc>-e,
在产品计价(work-in-process costing) |(3y09
联产品成本计算(joint products costing) $u!(F]^
生产成本汇总程序(accumulation process of procluction cost) BB/wL_=:
制造费用差异(manufacturing expenses variance) q`'f
/CS
实际成本与估计成本(actual cost and estimated cost) sv%X8
工资费用分配(salary costs allocation) 'F/oR/4,
成本曲线(cost curve) |l;
Ot=C=
农业生产成本(agriculture production cost) Nh.+woFq4
原始成本和重置成本(original cost and replacement cost) PN
l/}'
工程施工成本 WMf /
S"=
直接成本与间接成本(direct cost and indirect cost) 9j>2C
可控成本(controllable cost) 5-|!mSd
制造费用分配(manufacturing expenses allocation) @kFZN 6
理论成本与应用成本(theory cost and practice cost) ;\mX=S|a
辅助生产成本分配(auxiliary production cost allocation) z4:!*:.Asu
期间,费用 K6IT$$g
成本控制程序(procedure of cost control) o+E~iCu5
成本记录(cost entry, cost recorder cost agenda) _-_iw&F
成本计算分批法(job costing method) gu(:'5cX
成本计算分步法 2d[q5p
直接人工成本差异(direct labor variance) d&FXndC4F
成本控制方法(cost control method)