递延税款贷项 Deferred taxation credit ERK{smL
股本 Share capital sXPva@8_
已归还投资 Investment returned lj&\F|-i
利润分配-其他转入 Profit appropriation - other transfer in |;Jt*
_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kkHK~(>G
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mpwh=
利润分配-提取储备基金 Profit appropriation - reserve fund ip'{@1L
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *zweZG8:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4
j'rbbs/
利润分配-利润归还投资 Profit appropriation - return investment by profit A~E S{Zkh
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -t<1A8%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F)eP55C6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h0~<(3zC
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z$m(@Q
期初未分配利润 Retained earnings, beginning of the year tuwlsBV
资本公积-股本溢价 Capital surplus - share premium v4 rO 0y=C
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =<9Mv+Ry8
资本公积-接受现金捐赠 Capital surplus - cash donation `]GL3cIh:
资本公积-股权投资准备 Capital surplus - investment reserve Y~^R^J
资本公积-拨款转入 Capital surplus - subsidiary -
9+$z|K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *tpS6{4=#7
资本公积-其他 Capital surplus - others RJDk7{(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =$#5Ge]b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N&k\X]U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve xgNV0;g,
盈余公积-储备基金 Surplus reserve - reserve fund W4nn)qBrh
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >HwVP.~HN
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
1
7l?li
主营业务收入 Sales ircL/:
主营业务成本 Cost of sales [N[4\W!!
主营业务税金及附加 Sales tax CcV@YST?
营业费用 Operating expenses 6f#Mi+"
管理费用 General and administrative expenses GYJ j$'
财务费用 Financial expenses YT[=o}jS
投资收益 Investment income 8VG~n?y
其他业务收入 Other operating income `]19}GK~xo
营业外收入 Non-operating income Imzh`SI,
补贴收入 Subsidy income S%?>Mh?g
其他业务支出 Other operating expenses O<>+l*bk
营业外支出 Non-operating expenses Jk|DWZ
所得税 Income tax 9w&CHg7D
i
直接人工成本差异(direct labor variance) W95q1f#7
直接材料成本差异(direct material variance) dn=srbJ
在产品计价(work-in-process costing) x=W s)&H_Y
联产品成本计算(joint products costing) "[z/\l8O
生产成本汇总程序(accumulation process of procluction cost) ^-~=U^2tC
制造费用差异(manufacturing expenses variance) d= vD Pf
实际成本与估计成本(actual cost and estimated cost) WyQ8}]1b
工资费用分配(salary costs allocation) lQ[JA[
成本曲线(cost curve) zh?B-"O=5
农业生产成本(agriculture production cost) Ae^4
原始成本和重置成本(original cost and replacement cost)
}7fzEo`g
工程施工成本 I~"l9Jc!"
直接成本与间接成本(direct cost and indirect cost) L4u.cHJ}0
可控成本(controllable cost) w}07u5
制造费用分配(manufacturing expenses allocation) l%
%c U"
理论成本与应用成本(theory cost and practice cost) ? )IH#kL
辅助生产成本分配(auxiliary production cost allocation) :=q9ay
期间,费用 I%j]p Y4
成本控制程序(procedure of cost control) }+[!h=Bx
成本记录(cost entry, cost recorder cost agenda) xTcY&
成本计算分批法(job costing method) 'rfsrZ?
成本计算分步法 3
_eg'EP.E
直接人工成本差异(direct labor variance) >:
@\SU
成本控制方法(cost control method)