递延税款贷项 Deferred taxation credit el9P@r0
股本 Share capital vhfjZ
已归还投资 Investment returned zr.\7\v
利润分配-其他转入 Profit appropriation - other transfer in >a?Bk4w
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'Cc~|gOgD
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kK[4uQQ
利润分配-提取储备基金 Profit appropriation - reserve fund Qo#]Lo> \g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BIWe Hx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund C
t,p
利润分配-利润归还投资 Profit appropriation - return investment by profit q5(t2nNb
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +F8{4^w1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |(>`qL{|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lx:$EJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X0;u7g2Yz
期初未分配利润 Retained earnings, beginning of the year =NF0E8O
资本公积-股本溢价 Capital surplus - share premium
H9*k(lnz`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z\]Z/Bz:6
资本公积-接受现金捐赠 Capital surplus - cash donation &u>dKf)5
资本公积-股权投资准备 Capital surplus - investment reserve r:g\
资本公积-拨款转入 Capital surplus - subsidiary .4+Rac
资本公积-外币资本折算差额 Capital surplus - foreign currency translation FH,]'
资本公积-其他 Capital surplus - others k[r^@|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >(Y CZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve FiUQ2w4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9J3fiA_
盈余公积-储备基金 Surplus reserve - reserve fund >yC=@Uq+
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Bh3F4k2bg7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S<0
&V
主营业务收入 Sales <fUo@]Lv
主营业务成本 Cost of sales i0=U6S:#
主营业务税金及附加 Sales tax dCd~
]CI
营业费用 Operating expenses <mn[-
管理费用 General and administrative expenses 7}kJp%-
财务费用 Financial expenses |MwV4^
投资收益 Investment income wMW<lT=;
其他业务收入 Other operating income xi5"?*&Sb
营业外收入 Non-operating income bk0>f
补贴收入 Subsidy income 7:jLZ!mgi
其他业务支出 Other operating expenses #t
;`
营业外支出 Non-operating expenses d0(zB5'}
所得税 Income tax W@d&X+7e
直接人工成本差异(direct labor variance) =D`8,n [
直接材料成本差异(direct material variance) AF'<
在产品计价(work-in-process costing)
{MgRi7
联产品成本计算(joint products costing) 7ch9Pf
生产成本汇总程序(accumulation process of procluction cost) P<PZ4hNx
制造费用差异(manufacturing expenses variance) f^F;`;z
实际成本与估计成本(actual cost and estimated cost) PgkU~68`
工资费用分配(salary costs allocation) j
"qND=15
成本曲线(cost curve) N"70P/
农业生产成本(agriculture production cost) \,#$,dUXD
原始成本和重置成本(original cost and replacement cost) 1/}H
0\9'
工程施工成本 S/]\GG{
直接成本与间接成本(direct cost and indirect cost) MAek856
可控成本(controllable cost) y!FO
制造费用分配(manufacturing expenses allocation) n~^SwOt~;5
理论成本与应用成本(theory cost and practice cost) &A0OYV3i.
辅助生产成本分配(auxiliary production cost allocation) _S r}3
期间,费用 $[|(&8
+7
成本控制程序(procedure of cost control) F1Z'tjj+
成本记录(cost entry, cost recorder cost agenda) Aw#<: 6-
成本计算分批法(job costing method) m}"Hm(,6
成本计算分步法 $.`o
直接人工成本差异(direct labor variance) *[si!e%
成本控制方法(cost control method)