递延税款贷项 Deferred taxation credit Q"A_bdg5
股本 Share capital BS N6|W
已归还投资 Investment returned T`
uDlo
利润分配-其他转入 Profit appropriation - other transfer in p`
$fTgm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Q}=fVY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x'@W=P 7
利润分配-提取储备基金 Profit appropriation - reserve fund g{e/X~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .+OB!'dDK^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aZ$/<|y~:_
利润分配-利润归还投资 Profit appropriation - return investment by profit u[)_^kIE(n
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cI5N"U@yN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^D>fis
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d$}&nV/A)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8`}l\ Y
期初未分配利润 Retained earnings, beginning of the year
R6 ;jY/*#
资本公积-股本溢价 Capital surplus - share premium X1Qr_o-BR
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ddb-@YD&+0
资本公积-接受现金捐赠 Capital surplus - cash donation /w0sj`;"
资本公积-股权投资准备 Capital surplus - investment reserve C?/r;
资本公积-拨款转入 Capital surplus - subsidiary -!l^]MU
资本公积-外币资本折算差额 Capital surplus - foreign currency translation GjEqU;XBi
资本公积-其他 Capital surplus - others E-^2"j>o
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YV-j/U{&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VrVDm*AGQ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x.ba|:5
盈余公积-储备基金 Surplus reserve - reserve fund sJOV2#r
盈余公积-企业发展基金 Surplus reserve - enterprise development fund avg4K*v v
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =LOk13l\"
主营业务收入 Sales }B`Ku5 M
主营业务成本 Cost of sales )T9~8p.
主营业务税金及附加 Sales tax M_Bu,<q^
营业费用 Operating expenses ^+wk
管理费用 General and administrative expenses (Ux[[
财务费用 Financial expenses _C20 +PMO
投资收益 Investment income +>!V
]S
其他业务收入 Other operating income /HZv
营业外收入 Non-operating income t
U{\ev$x
补贴收入 Subsidy income 19p8B&
其他业务支出 Other operating expenses Pubv$u
2
营业外支出 Non-operating expenses )9B:Y;>)
所得税 Income tax U9
bWU'
直接人工成本差异(direct labor variance) }-74 f
直接材料成本差异(direct material variance) :> SLQ[1
在产品计价(work-in-process costing) W2hA-1
联产品成本计算(joint products costing) q4/909x=
生产成本汇总程序(accumulation process of procluction cost) `Ug tvo
制造费用差异(manufacturing expenses variance) *jE;9^
实际成本与估计成本(actual cost and estimated cost) 3
<9{v
工资费用分配(salary costs allocation) %&h c"7/k
成本曲线(cost curve) ya.n'X14
农业生产成本(agriculture production cost) CcY7$D
原始成本和重置成本(original cost and replacement cost) w.z<60%},0
工程施工成本 zW5C1:.3K
直接成本与间接成本(direct cost and indirect cost) pw\P<9e=
可控成本(controllable cost) tb,9a!?
制造费用分配(manufacturing expenses allocation) IXWQ)
理论成本与应用成本(theory cost and practice cost) &<Zdyf?[Ou
辅助生产成本分配(auxiliary production cost allocation) aBxiK[[`
期间,费用 i $C-)d]
成本控制程序(procedure of cost control) Z/g]o#
成本记录(cost entry, cost recorder cost agenda) g5Hr7Km
成本计算分批法(job costing method) {~'H
成本计算分步法
m*dNrG
直接人工成本差异(direct labor variance) O%&cE*eX
成本控制方法(cost control method)