递延税款贷项 Deferred taxation credit !gh8 Qs
股本 Share capital \w9}O2
lL
已归还投资 Investment returned ]#0 (
利润分配-其他转入 Profit appropriation - other transfer in
'g#%>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X [Y0r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]n^iG7aB?
利润分配-提取储备基金 Profit appropriation - reserve fund 5F kdGF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Ek+R
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +C~h(
利润分配-利润归还投资 Profit appropriation - return investment by profit )&6gju7(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends vCa8`
m
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YRZ\nun
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7QO/; zL
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7x)Pt@c
期初未分配利润 Retained earnings, beginning of the year Okq,p=D6
资本公积-股本溢价 Capital surplus - share premium =VC18yA
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;lObqs*?>
资本公积-接受现金捐赠 Capital surplus - cash donation :{u`qi
资本公积-股权投资准备 Capital surplus - investment reserve c~0kZA6
资本公积-拨款转入 Capital surplus - subsidiary X[
tt'5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :a wt7lqv
资本公积-其他 Capital surplus - others ~yv7[`+Tgg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve vh,(]t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve *%xbn8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j>8DaEfwx
盈余公积-储备基金 Surplus reserve - reserve fund zlMh^+rMX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ybaY+![*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^'3c%&Zf3
主营业务收入 Sales \Qml~?$@lH
主营业务成本 Cost of sales -K{R7
主营业务税金及附加 Sales tax
<':h/d
营业费用 Operating expenses TzL|{9
管理费用 General and administrative expenses !Asncc G
财务费用 Financial expenses G,C`+1$*
投资收益 Investment income AVT% AS
其他业务收入 Other operating income ZP";B^J
营业外收入 Non-operating income r]9-~1T
补贴收入 Subsidy income aH}/+Hu-
其他业务支出 Other operating expenses bBIh}aDN
营业外支出 Non-operating expenses N+&uR!:.C
所得税 Income tax uFr12ZFgK
直接人工成本差异(direct labor variance) {-A|f
直接材料成本差异(direct material variance) CR4O#f8\
在产品计价(work-in-process costing) FJ_JaIby
联产品成本计算(joint products costing) 0CzQel)L:
生产成本汇总程序(accumulation process of procluction cost) HZ3;2k
制造费用差异(manufacturing expenses variance) mTe3%( LD
实际成本与估计成本(actual cost and estimated cost) pg{VKrT`
工资费用分配(salary costs allocation) 0
zW*J
JxV
成本曲线(cost curve)
[,;Y5#Y[5
农业生产成本(agriculture production cost) A f'&, 1=q
原始成本和重置成本(original cost and replacement cost) 99yWUC,
工程施工成本 =.`\V]
直接成本与间接成本(direct cost and indirect cost) [O3:?BNY
可控成本(controllable cost) ]zx%"SUM
制造费用分配(manufacturing expenses allocation)
WI\a
理论成本与应用成本(theory cost and practice cost) 3IYFvq~
辅助生产成本分配(auxiliary production cost allocation) bjVk9XvH6
期间,费用 d(IJ-qJN
成本控制程序(procedure of cost control) %ap(=^|5
成本记录(cost entry, cost recorder cost agenda) Ifm
QPs+f
成本计算分批法(job costing method) FJn-cR.n
成本计算分步法 ebA95v`Vms
直接人工成本差异(direct labor variance) f*%kHfaXgN
成本控制方法(cost control method)