递延税款贷项 Deferred taxation credit 6tOCZ
'f
股本 Share capital &svx@wW
已归还投资 Investment returned py]KTRzy
利润分配-其他转入 Profit appropriation - other transfer in Dt
W*n1Bt
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve LyGUvi
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -M6L.gi)oJ
利润分配-提取储备基金 Profit appropriation - reserve fund E [S?
b=^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^uia`sOP4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ks#A<! ;=
利润分配-利润归还投资 Profit appropriation - return investment by profit 5gSylts8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w "{bp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :d.1;st
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BU!#z(vU
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4avc=Y5
期初未分配利润 Retained earnings, beginning of the year L~IE,4
资本公积-股本溢价 Capital surplus - share premium K]X`sH:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fb23J|"
资本公积-接受现金捐赠 Capital surplus - cash donation im8
-7Xt
资本公积-股权投资准备 Capital surplus - investment reserve
/?Vdqci
资本公积-拨款转入 Capital surplus - subsidiary Z(p*Z,?u
资本公积-外币资本折算差额 Capital surplus - foreign currency translation b \:~ ;
资本公积-其他 Capital surplus - others rOW;yJ[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {J2#eiF
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y=E9zUF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s2^B(wP
盈余公积-储备基金 Surplus reserve - reserve fund S.: 7k9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zDB"r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !n eo\
主营业务收入 Sales b4CF`BG
主营业务成本 Cost of sales FY8!g'.Oe
主营业务税金及附加 Sales tax X'f)7RbT
营业费用 Operating expenses J@QdieW6
管理费用 General and administrative expenses J_PH7Z*=,
财务费用 Financial expenses .$Y?
W<
投资收益 Investment income s O=4IBE
其他业务收入 Other operating income Tr%FUi
营业外收入 Non-operating income +oZH?N4yaM
补贴收入 Subsidy income jJia.#.Ze
其他业务支出 Other operating expenses ?W!ry7gXO
营业外支出 Non-operating expenses 09d9S`cS\
所得税 Income tax r!kLV )_
直接人工成本差异(direct labor variance) !{(ls<
直接材料成本差异(direct material variance) tw<P)V\h
在产品计价(work-in-process costing) 7Lg7ei2mN7
联产品成本计算(joint products costing) 9/@ &*
生产成本汇总程序(accumulation process of procluction cost) vM(Xi
p7
制造费用差异(manufacturing expenses variance) 0 _A23.Y
实际成本与估计成本(actual cost and estimated cost) &cc9}V)M
工资费用分配(salary costs allocation) T#@
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成本曲线(cost curve) I^
G^J M!
农业生产成本(agriculture production cost) w>[T&0-N
原始成本和重置成本(original cost and replacement cost)
e[{mVhg4E
工程施工成本 8}BS2C%P
直接成本与间接成本(direct cost and indirect cost) B`{mdjMy
可控成本(controllable cost) & fu z2xv
制造费用分配(manufacturing expenses allocation) qfYG.~`5
理论成本与应用成本(theory cost and practice cost) 3+>OGwfQ
辅助生产成本分配(auxiliary production cost allocation) qnJ50 VVW
期间,费用 |@RpWp>2
成本控制程序(procedure of cost control) HTk\723Rdw
成本记录(cost entry, cost recorder cost agenda) \GL*0NJ
成本计算分批法(job costing method) T@P!L
成本计算分步法 J
\=a gQ
直接人工成本差异(direct labor variance) jXp. qK\"
成本控制方法(cost control method)