递延税款贷项 Deferred taxation credit \(~y? l
股本 Share capital o=u3&liBi
已归还投资 Investment returned [NQOrcAQ
利润分配-其他转入 Profit appropriation - other transfer in ~Xw"}S5
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~{?_p@&n
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eiuSvyY
利润分配-提取储备基金 Profit appropriation - reserve fund t![7uU.W
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MV!{j;g1<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ylUrLQ\
利润分配-利润归还投资 Profit appropriation - return investment by profit BmBj7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Nw:GCf-L
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =AsEZ)" _
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lackB2J9 A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [M?}uK ^
期初未分配利润 Retained earnings, beginning of the year u=Fv2
资本公积-股本溢价 Capital surplus - share premium E^Y#&skXp3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +~St !QV%
资本公积-接受现金捐赠 Capital surplus - cash donation 6T>mW#E&
资本公积-股权投资准备 Capital surplus - investment reserve @(l^]9(V\
资本公积-拨款转入 Capital surplus - subsidiary pEw"8U
资本公积-外币资本折算差额 Capital surplus - foreign currency translation m9)p-1y@5
资本公积-其他 Capital surplus - others
7;u
e
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S,D8F&bg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oYHj~t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vrl;"Fm+
盈余公积-储备基金 Surplus reserve - reserve fund tWo{7) Eb
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D,m]CK'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment KTK <gV9:
主营业务收入 Sales ~"dA~[r
L
主营业务成本 Cost of sales y@]_+2Vo
主营业务税金及附加 Sales tax du+y5dw
营业费用 Operating expenses M\C"5%2Mu
管理费用 General and administrative expenses "vA}FV%tRq
财务费用 Financial expenses k[0-CB
投资收益 Investment income d[r#-h>dS
其他业务收入 Other operating income ]5BX:%
营业外收入 Non-operating income d^/3('H6
补贴收入 Subsidy income PxF<\pu&
其他业务支出 Other operating expenses 2Fy>.*,?
营业外支出 Non-operating expenses Kj V:|
所得税 Income tax [vge56h
直接人工成本差异(direct labor variance) |].pDwgt
直接材料成本差异(direct material variance) })uGRvz
在产品计价(work-in-process costing) wU8Mt#D!
联产品成本计算(joint products costing) ]I-Z]m"
生产成本汇总程序(accumulation process of procluction cost) 2*rH?dz8E
制造费用差异(manufacturing expenses variance) tzZ63@cm
实际成本与估计成本(actual cost and estimated cost) jNe`;o
工资费用分配(salary costs allocation) Kfm
5i Q
成本曲线(cost curve) Xsa2(-
农业生产成本(agriculture production cost) 4B=2>k
原始成本和重置成本(original cost and replacement cost) hhb?6]Z/
工程施工成本 9Kr+\F
直接成本与间接成本(direct cost and indirect cost) 'AzDP;6qFI
可控成本(controllable cost) J~=n`pW
制造费用分配(manufacturing expenses allocation) |}23>l7
理论成本与应用成本(theory cost and practice cost) l;af~ef)'
辅助生产成本分配(auxiliary production cost allocation) Z.d7U~_
期间,费用 AoY-\E
成本控制程序(procedure of cost control) c?P?yIz6p
成本记录(cost entry, cost recorder cost agenda) `J]fcE%T0R
成本计算分批法(job costing method)
zG+R5:
成本计算分步法 "-_fv5jL
直接人工成本差异(direct labor variance) L}GC<D:
成本控制方法(cost control method)