递延税款贷项 Deferred taxation credit T'9ZR,{F
股本 Share capital J$Z=`=]t+
已归还投资 Investment returned s3HVX'
利润分配-其他转入 Profit appropriation - other transfer in Jy5sZ}t[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve baBBn%_V
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2 /FQ;<L
利润分配-提取储备基金 Profit appropriation - reserve fund jMgXIK\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w8XCU>
|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `J1HQ!Z
利润分配-利润归还投资 Profit appropriation - return investment by profit .4p3~r?=S
利润分配-应付优先股股利 Profit appropriation - preference shares dividends i|J%jA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CJ*
D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HcgvlFb
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |RFBhB/u
期初未分配利润 Retained earnings, beginning of the year 4);_f
资本公积-股本溢价 Capital surplus - share premium r/2=
nE
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z@yTkH_
资本公积-接受现金捐赠 Capital surplus - cash donation .^?zdW
资本公积-股权投资准备 Capital surplus - investment reserve tO&ffZP8$
资本公积-拨款转入 Capital surplus - subsidiary 6Q^~O*cw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Lm
TFvZ
资本公积-其他 Capital surplus - others =j62tDS
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Gq^vto
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L-T,[;bl
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve H+4j.eVzZU
盈余公积-储备基金 Surplus reserve - reserve fund P(hGkY=(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund hbJ>GSoZ,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `
y\)X
C7
主营业务收入 Sales O\6U2b~
主营业务成本 Cost of sales 'v"=
主营业务税金及附加 Sales tax X` zWw_i
营业费用 Operating expenses Ot2o=^Ng
管理费用 General and administrative expenses 5~|{:29X
财务费用 Financial expenses xWxc1tT`
投资收益 Investment income Mf1(4F
其他业务收入 Other operating income q`VL i
营业外收入 Non-operating income rZ~w_DK*
补贴收入 Subsidy income 2yZr!Rb~*
其他业务支出 Other operating expenses 1z?}'&:
营业外支出 Non-operating expenses }d<R
5
所得税 Income tax qI+2,6
sGI
直接人工成本差异(direct labor variance) d9K8[Q5^3
直接材料成本差异(direct material variance) `ePC$Ovn
在产品计价(work-in-process costing) Nc
;O)K!FH
联产品成本计算(joint products costing)
>?, Zn
生产成本汇总程序(accumulation process of procluction cost) T3X'73M
制造费用差异(manufacturing expenses variance) j*jUcD*
实际成本与估计成本(actual cost and estimated cost)
rO'DT{Yt
工资费用分配(salary costs allocation) #z|Q $
成本曲线(cost curve) WMSJU/-P
农业生产成本(agriculture production cost) l4OrlS/ 5
原始成本和重置成本(original cost and replacement cost) aQCu3T
工程施工成本 DxJ;C09xNa
直接成本与间接成本(direct cost and indirect cost) tAdE<)
.!
可控成本(controllable cost) !+eH8
制造费用分配(manufacturing expenses allocation) A&Y5z[p
理论成本与应用成本(theory cost and practice cost) qCV<-o
辅助生产成本分配(auxiliary production cost allocation) qqrj
I.
期间,费用 '<R>cN"
成本控制程序(procedure of cost control) ^"WVE["
成本记录(cost entry, cost recorder cost agenda) M|WBJ'#x0
成本计算分批法(job costing method) |A8@r&
成本计算分步法 hF%M!otcJ-
直接人工成本差异(direct labor variance) $ik*!om5
成本控制方法(cost control method)