递延税款贷项 Deferred taxation credit _wC3k AO
股本 Share capital FqkDKTS\&
已归还投资 Investment returned 7Ilm{@ b=
利润分配-其他转入 Profit appropriation - other transfer in VcAue!MN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BHd&yIyI
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #,S 0HDDHn
利润分配-提取储备基金 Profit appropriation - reserve fund B||*.`3gN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /|r^W\DV&x
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TK5K_V*7
利润分配-利润归还投资 Profit appropriation - return investment by profit T:t]"d} }
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tna .52*/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _6_IP0;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0n @rLF
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v$~QU{ &
期初未分配利润 Retained earnings, beginning of the year [r3 !\HI7x
资本公积-股本溢价 Capital surplus - share premium P.6nA^hXB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve WF2}-NU"
资本公积-接受现金捐赠 Capital surplus - cash donation yN~dU0.G6!
资本公积-股权投资准备 Capital surplus - investment reserve vK 7^*qr;j
资本公积-拨款转入 Capital surplus - subsidiary
$>*3/H
资本公积-外币资本折算差额 Capital surplus - foreign currency translation SLO%7%>p
资本公积-其他 Capital surplus - others GRGzP&}@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `%CtWJ(e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >GQEqXs
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U2{ dN>
盈余公积-储备基金 Surplus reserve - reserve fund g1XZ5P} f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q+P|l5_
t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment e l2bd
:
主营业务收入 Sales !O-
T0O
主营业务成本 Cost of sales 9dFy"yxYa
主营业务税金及附加 Sales tax /[O( ea$U
营业费用 Operating expenses Fkvl%n
管理费用 General and administrative expenses .}'qUPNR
财务费用 Financial expenses xB_!>SqF1U
投资收益 Investment income &Ts-a$Z7?S
其他业务收入 Other operating income p+ l !6
营业外收入 Non-operating income S
?R N?1
补贴收入 Subsidy income !xP8# |1
其他业务支出 Other operating expenses % {YN70/
营业外支出 Non-operating expenses T;@;R %
所得税 Income tax XID<(HBA"!
直接人工成本差异(direct labor variance) kHXL8k#T
直接材料成本差异(direct material variance) ~7Ts_:E-
在产品计价(work-in-process costing) # Xhdn\7
联产品成本计算(joint products costing) b|cyjDMAA
生产成本汇总程序(accumulation process of procluction cost) '6Ay&A3N]
制造费用差异(manufacturing expenses variance) R>,:A%?^b5
实际成本与估计成本(actual cost and estimated cost) .{ 44a$)
工资费用分配(salary costs allocation) ,stN
成本曲线(cost curve) m<{< s T
农业生产成本(agriculture production cost) /GIxR6i
原始成本和重置成本(original cost and replacement cost) 1&^MfP}
工程施工成本 yyv8gH
直接成本与间接成本(direct cost and indirect cost) 9;Itqe{8w
可控成本(controllable cost) AFc$%\s4
制造费用分配(manufacturing expenses allocation) _/Gczy4)#
理论成本与应用成本(theory cost and practice cost)
=i_-F$pV
辅助生产成本分配(auxiliary production cost allocation) fQL"O}Z
期间,费用 /rq VB|M
成本控制程序(procedure of cost control) GDu~d<R H
成本记录(cost entry, cost recorder cost agenda) 5QPM t ^
成本计算分批法(job costing method) )t$, e2FY
成本计算分步法 +<xQM h8
直接人工成本差异(direct labor variance) LEW'G"+
成本控制方法(cost control method)
