递延税款贷项 Deferred taxation credit 3!9 Z=- tD
股本 Share capital GuQRn
已归还投资 Investment returned '?Bg;Z'L %
利润分配-其他转入 Profit appropriation - other transfer in 1JS
2SxF
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TR v Z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q4'C;<\@(Q
利润分配-提取储备基金 Profit appropriation - reserve fund @s* ,xH E
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _GaJXWMbk
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~5aE2w0K
利润分配-利润归还投资 Profit appropriation - return investment by profit $xW **&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wrv5V M }
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X)Gp7k1w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w<nv!e?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I<\
'%
期初未分配利润 Retained earnings, beginning of the year [I+9dSM1t
资本公积-股本溢价 Capital surplus - share premium o+?@5zw -&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve mf$j03tu
资本公积-接受现金捐赠 Capital surplus - cash donation Iin# Wd-/
资本公积-股权投资准备 Capital surplus - investment reserve P~7.sM
资本公积-拨款转入 Capital surplus - subsidiary I44s(G1j l
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %_)zWl
N
资本公积-其他 Capital surplus - others @|A |
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 7nE"F!d+0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Fz"ff4Bx [
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )c<6Sfp^B
盈余公积-储备基金 Surplus reserve - reserve fund vs9?+3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~1
ZD[@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [~%`N*G
主营业务收入 Sales @'jf KW
主营业务成本 Cost of sales Zr/r2
主营业务税金及附加 Sales tax C8b''9t.
营业费用 Operating expenses C
7"HQQ
管理费用 General and administrative expenses a|qsQ'1,;
财务费用 Financial expenses RI. 2F*|
投资收益 Investment income Jbw!:x
[
其他业务收入 Other operating income EQ
>t[ &
营业外收入 Non-operating income b g7n
补贴收入 Subsidy income 'C V^M(o'9
其他业务支出 Other operating expenses DZ`k[Z.VZ
营业外支出 Non-operating expenses F'W>
8
所得税 Income tax LJuW
${Y
直接人工成本差异(direct labor variance) H'Qo\L4H
直接材料成本差异(direct material variance) KCqq
J}G
在产品计价(work-in-process costing) #uvJH8)D
联产品成本计算(joint products costing)
% $X\"
生产成本汇总程序(accumulation process of procluction cost) aC\4}i<
制造费用差异(manufacturing expenses variance) ?Myh 7
实际成本与估计成本(actual cost and estimated cost) v|@1(
工资费用分配(salary costs allocation) YMB~[]$V<
成本曲线(cost curve) !D:k!
农业生产成本(agriculture production cost)
H!eh
J$[
原始成本和重置成本(original cost and replacement cost) vOT*iax
0
工程施工成本 zB)%lb
直接成本与间接成本(direct cost and indirect cost) @EZ>f5IO+
可控成本(controllable cost) X#J6Umutm
制造费用分配(manufacturing expenses allocation) 1i-[+
理论成本与应用成本(theory cost and practice cost) 8F6h#%9
辅助生产成本分配(auxiliary production cost allocation) JZx %J)
期间,费用 J_"3UZ~&
成本控制程序(procedure of cost control) wq\G|/%
成本记录(cost entry, cost recorder cost agenda) PdE>@0X?M
成本计算分批法(job costing method) f1cl';
成本计算分步法 Ye |G44z
直接人工成本差异(direct labor variance) 4XG]z_+I
成本控制方法(cost control method)
