递延税款贷项 Deferred taxation credit VOa7qnh4:[
股本 Share capital rDEd MT
已归还投资 Investment returned Yqz
B="
利润分配-其他转入 Profit appropriation - other transfer in pAY[XN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /+p]VHP\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zfBaB0 P
利润分配-提取储备基金 Profit appropriation - reserve fund =a]B# uUn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _-mJI+^/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X *f le
利润分配-利润归还投资 Profit appropriation - return investment by profit -:jC.}
Y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D$vP&7pOr4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7Gs0DwV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o<f#Zi
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h]w5N2$}?
期初未分配利润 Retained earnings, beginning of the year H"n@=DMLm
资本公积-股本溢价 Capital surplus - share premium C>0='@LB@r
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .o"FT~}z
资本公积-接受现金捐赠 Capital surplus - cash donation 1^HUu"Kt
资本公积-股权投资准备 Capital surplus - investment reserve Qk_ Mx"
资本公积-拨款转入 Capital surplus - subsidiary z"*$ .
资本公积-外币资本折算差额 Capital surplus - foreign currency translation QN 'v]z
资本公积-其他 Capital surplus - others M9J^;3Lrh
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n~e#Y<IP\1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "?Mf%u1R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve L[LgQ7es Q
盈余公积-储备基金 Surplus reserve - reserve fund rf:C B&u
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ud @7%%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S^/:O.X)c,
主营业务收入 Sales s (3iGuT
主营业务成本 Cost of sales xn`<g|"#
主营业务税金及附加 Sales tax 6 lKM 5,Oa
营业费用 Operating expenses TXDb5ZCzM
管理费用 General and administrative expenses S$egsK" ~
财务费用 Financial expenses V1= (^{p8
投资收益 Investment income aDreN*n
其他业务收入 Other operating income /[|ODfY
营业外收入 Non-operating income rcyq+wY #
补贴收入 Subsidy income Wt8 = j1>
其他业务支出 Other operating expenses g'Id3 1r'
营业外支出 Non-operating expenses d mj T$a|
所得税 Income tax SA'c}gP
直接人工成本差异(direct labor variance) kpU-/ /lk+
直接材料成本差异(direct material variance) z/IZ ;K_e
在产品计价(work-in-process costing) wzka4J {
联产品成本计算(joint products costing) *G,'V,?
生产成本汇总程序(accumulation process of procluction cost) nP+]WUnY
制造费用差异(manufacturing expenses variance) *z{ .9z`
实际成本与估计成本(actual cost and estimated cost) 'J=knjAT
工资费用分配(salary costs allocation) KW[Jft
成本曲线(cost curve) _H (:$=$Q
农业生产成本(agriculture production cost)
?V>\9?zb
原始成本和重置成本(original cost and replacement cost) DwLl}{ r'
工程施工成本 e[ 8A
dE
直接成本与间接成本(direct cost and indirect cost) [Tq\K ^!^
可控成本(controllable cost) ;%V%6 : 5
制造费用分配(manufacturing expenses allocation) z12c9k%s
理论成本与应用成本(theory cost and practice cost) UFED*al#
辅助生产成本分配(auxiliary production cost allocation) fjh0Z i45
期间,费用 E{-W#}#
成本控制程序(procedure of cost control) ?R ;K`f9<
成本记录(cost entry, cost recorder cost agenda) wB0zFlP
成本计算分批法(job costing method) ^:yg,cS|Be
成本计算分步法 NIQX?|;b{
直接人工成本差异(direct labor variance) !83N.
gN
成本控制方法(cost control method)
