递延税款贷项 Deferred taxation credit y[};J
vk
股本 Share capital }n:?7
已归还投资 Investment returned 6?tlU>A2s
利润分配-其他转入 Profit appropriation - other transfer in &<TzG
B*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l\0w;:
N3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Elj_,z
利润分配-提取储备基金 Profit appropriation - reserve fund jEdtJEPa
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q/9H..6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,i9Byx#TN
利润分配-利润归还投资 Profit appropriation - return investment by profit g]~h(mI
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =<@2#E)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {=2DqkTD
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9# 4Y1L S)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares pO Iq%0]
期初未分配利润 Retained earnings, beginning of the year CbBSFKM
资本公积-股本溢价 Capital surplus - share premium e!-,PU9+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YV% 5y1i
资本公积-接受现金捐赠 Capital surplus - cash donation ^ >x|z.
资本公积-股权投资准备 Capital surplus - investment reserve Yj|eji7y
资本公积-拨款转入 Capital surplus - subsidiary BAj-akc f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ( lm&*tKm
资本公积-其他 Capital surplus - others $q?$]k|M`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o Pci66
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d$ACDX2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u9woEe?
盈余公积-储备基金 Surplus reserve - reserve fund 85:NFa@J
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
\`<cH#
盈余公积-利润归还投资 Surplus reserve - reture investment by investment WO5O?jo'
主营业务收入 Sales 4BYE1
fUzd
主营业务成本 Cost of sales }T^cEfX
主营业务税金及附加 Sales tax ]Y>h3T~
营业费用 Operating expenses q#A (gyy
管理费用 General and administrative expenses '+>fFM,*B
财务费用 Financial expenses g>0XxjP4
投资收益 Investment income [S]S^ej*8
其他业务收入 Other operating income thi1kJ`L
营业外收入 Non-operating income |'ln?D:&
补贴收入 Subsidy income `nXVE+E@
其他业务支出 Other operating expenses ,C.:;Ime({
营业外支出 Non-operating expenses WL,&-*JAW
所得税 Income tax c
!ZM
直接人工成本差异(direct labor variance) #o/H~Iv
直接材料成本差异(direct material variance) ,d+fDmm3
在产品计价(work-in-process costing) qW:)!z3\
联产品成本计算(joint products costing) =\#%j|9N9
生产成本汇总程序(accumulation process of procluction cost) <:/&&@2
制造费用差异(manufacturing expenses variance) /v|"0
实际成本与估计成本(actual cost and estimated cost) kd:$oS_*s
工资费用分配(salary costs allocation) g[
0<m#"
成本曲线(cost curve) NgCuFL(Ic
农业生产成本(agriculture production cost) <$w?/y/'
原始成本和重置成本(original cost and replacement cost) 4(neKr5\#
工程施工成本 -4w=s|#.\
直接成本与间接成本(direct cost and indirect cost) v[@c*wo
可控成本(controllable cost) N..j{FE
制造费用分配(manufacturing expenses allocation) jc[_I&Oc_
理论成本与应用成本(theory cost and practice cost) )3YtIH_
辅助生产成本分配(auxiliary production cost allocation) #*$P'r
期间,费用 4H5pr
成本控制程序(procedure of cost control) heaR X4
成本记录(cost entry, cost recorder cost agenda) Z@8vL
成本计算分批法(job costing method) J`q]6qf#
成本计算分步法 > oA?6x
直接人工成本差异(direct labor variance) [3l*F
成本控制方法(cost control method)