递延税款贷项 Deferred taxation credit 4,P!D3SH
股本 Share capital bk{.9nz 2
已归还投资 Investment returned 8bP4
利润分配-其他转入 Profit appropriation - other transfer in Y~+`F5xX<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 95X!{\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]`GDZw`
利润分配-提取储备基金 Profit appropriation - reserve fund SdOE^_@:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gg}^@h&?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c0M>CaKD
利润分配-利润归还投资 Profit appropriation - return investment by profit DA-W =Cc
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2=p"%YSn
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve aq<QKnU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <rAk"R
^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Q]NGd 0 J
期初未分配利润 Retained earnings, beginning of the year 96.Vm*/7
资本公积-股本溢价 Capital surplus - share premium 6h_OxO&!U
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wc6v:,&
资本公积-接受现金捐赠 Capital surplus - cash donation UOtrq=
y
资本公积-股权投资准备 Capital surplus - investment reserve h`HdM58CQ
资本公积-拨款转入 Capital surplus - subsidiary .7Lv
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ` "JslpN
资本公积-其他 Capital surplus - others iJD_qhd7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cgvD>VUw
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P 2^((c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *N|s+
盈余公积-储备基金 Surplus reserve - reserve fund }2-p=Y:6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [J6b5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment zA?]AL(+YW
主营业务收入 Sales ]psx\ZMa
主营业务成本 Cost of sales ;UB$Uqs6
主营业务税金及附加 Sales tax 875
BD U
营业费用 Operating expenses +HxL>\
管理费用 General and administrative expenses v'zj<|2
财务费用 Financial expenses \r+8}8
投资收益 Investment income EFKOElG(k
其他业务收入 Other operating income =-GHs$u%f
营业外收入 Non-operating income fW'U7&O
补贴收入 Subsidy income [6Nw)r(a(
其他业务支出 Other operating expenses 5{uK;Vxse
营业外支出 Non-operating expenses ;4 rTm@6
所得税 Income tax QC\][I>
直接人工成本差异(direct labor variance) 6bW:&IPQ;
直接材料成本差异(direct material variance) wRi` L7
在产品计价(work-in-process costing) u/8urxpy
联产品成本计算(joint products costing) rtM!|apr
生产成本汇总程序(accumulation process of procluction cost) s*0PJ\E2
制造费用差异(manufacturing expenses variance) r$Z_Kwe.|&
实际成本与估计成本(actual cost and estimated cost) U'tfsf/V
工资费用分配(salary costs allocation) z
nc'
成本曲线(cost curve) /kY|PY
农业生产成本(agriculture production cost) C*I~14
原始成本和重置成本(original cost and replacement cost) F]SA1ry
工程施工成本 0u'qu2mV
直接成本与间接成本(direct cost and indirect cost) '!6Py1i
可控成本(controllable cost) l[EjtN
制造费用分配(manufacturing expenses allocation) ?]#U~M<'
理论成本与应用成本(theory cost and practice cost) \|}dlG
辅助生产成本分配(auxiliary production cost allocation) oIP<7gz
期间,费用 QQwD)WG
成本控制程序(procedure of cost control) &
M wvj
成本记录(cost entry, cost recorder cost agenda) uM^eoh_
成本计算分批法(job costing method) G#pRBA
^
成本计算分步法 '
`*{ig
直接人工成本差异(direct labor variance) !awfxH0
成本控制方法(cost control method)