递延税款贷项 Deferred taxation credit 0^l%j 8
/
股本 Share capital p{tK_ZBy]c
已归还投资 Investment returned p,!$/Q+l
利润分配-其他转入 Profit appropriation - other transfer in >fs2kha
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lK(Fg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @wN
G
利润分配-提取储备基金 Profit appropriation - reserve fund z@U}~TvP
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WZewPn>#q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Gt-UJ-RR y
利润分配-利润归还投资 Profit appropriation - return investment by profit -j`LhS~|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \~DM
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x\\7G^$<h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zq"7,z7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A o/vp-e
期初未分配利润 Retained earnings, beginning of the year m
VxO$A,
资本公积-股本溢价 Capital surplus - share premium u=NG6G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T3,1m=
S
资本公积-接受现金捐赠 Capital surplus - cash donation + ,4"
u
资本公积-股权投资准备 Capital surplus - investment reserve ~(X(&
资本公积-拨款转入 Capital surplus - subsidiary r@}bDkx
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0!GAk
资本公积-其他 Capital surplus - others dQ
:cYNm
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4_=Ja2v8;`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AR&:Q4r|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WlwY <)
盈余公积-储备基金 Surplus reserve - reserve fund '\7G@g?UZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yI;"9G
盈余公积-利润归还投资 Surplus reserve - reture investment by investment k4\UK#ODe
主营业务收入 Sales OSDy'@
主营业务成本 Cost of sales 4,P
bg|
主营业务税金及附加 Sales tax b]fzRdhl
营业费用 Operating expenses WNX5iwm
管理费用 General and administrative expenses L8$1K &!
财务费用 Financial expenses S-Fo
投资收益 Investment income Tx
>K:`oB
其他业务收入 Other operating income h0 |}TV^UJ
营业外收入 Non-operating income E5GJi
补贴收入 Subsidy income p~jlx~1-]
其他业务支出 Other operating expenses blt'={Z?.x
营业外支出 Non-operating expenses qRB7Ec_
所得税 Income tax Lc2QXeo8
直接人工成本差异(direct labor variance) 1Y/$,O
a5
直接材料成本差异(direct material variance) p.K*UP
在产品计价(work-in-process costing) TJ_=1Y@z
联产品成本计算(joint products costing)
KG9t3<-`
生产成本汇总程序(accumulation process of procluction cost) C"pB"^0
制造费用差异(manufacturing expenses variance) Qu\@Y[eia5
实际成本与估计成本(actual cost and estimated cost) Zj9c9
工资费用分配(salary costs allocation) l|`^*%W@u6
成本曲线(cost curve) 9";sMB}W*
农业生产成本(agriculture production cost) #2p#VQh
原始成本和重置成本(original cost and replacement cost)
Nh!_l
工程施工成本 tjnPyaJEl
直接成本与间接成本(direct cost and indirect cost) sfD5!Z9#1
可控成本(controllable cost) F`+\>ae$h
制造费用分配(manufacturing expenses allocation) d5m
`Bm-{
理论成本与应用成本(theory cost and practice cost) q0xjA
辅助生产成本分配(auxiliary production cost allocation) J5p8nmb
期间,费用 X ]j)+DX>
成本控制程序(procedure of cost control) hvV_xD8|
成本记录(cost entry, cost recorder cost agenda) :z"!kzdJ
成本计算分批法(job costing method) DocbxB={I
成本计算分步法 cu9Qwm
直接人工成本差异(direct labor variance) ]7 GlO9
成本控制方法(cost control method)