递延税款贷项 Deferred taxation credit ELBa}h;
股本 Share capital 0|2%vh >J
已归还投资 Investment returned
5nv<^>[J
利润分配-其他转入 Profit appropriation - other transfer in SxdE?uCUS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
0dhF&*h|L
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ) _mr! z(S
利润分配-提取储备基金 Profit appropriation - reserve fund ,stN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ObLly%|i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b`)){LR
利润分配-利润归还投资 Profit appropriation - return investment by profit 8aO~/i:(.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $Z|ffc1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V+Cwzc^j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =0^Ruh
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [QMu2
期初未分配利润 Retained earnings, beginning of the year { T4
资本公积-股本溢价 Capital surplus - share premium d*A*y ^OD
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Vnx,5E&
资本公积-接受现金捐赠 Capital surplus - cash donation &07]LF$]
资本公积-股权投资准备 Capital surplus - investment reserve Y]{
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资本公积-拨款转入 Capital surplus - subsidiary h.-@ F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation a["2VY6Eq@
资本公积-其他 Capital surplus - others jov:]Bic
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve YhOlxON
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ox:[f9.5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y|8:;u'
盈余公积-储备基金 Surplus reserve - reserve fund 2kdC]|H2?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5m?8yT}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment SG-'R1
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主营业务收入 Sales f8M$45A'
主营业务成本 Cost of sales hF@Gn/
主营业务税金及附加 Sales tax q-]`CW]n
营业费用 Operating expenses v-yde>(
管理费用 General and administrative expenses o4*+T8[|5
财务费用 Financial expenses U>V&-kxtV
投资收益 Investment income \2ZPj)&-E
其他业务收入 Other operating income xEf'Bmebk
营业外收入 Non-operating income
Zm=(+
f
补贴收入 Subsidy income k$
H%.l;E
其他业务支出 Other operating expenses 8<.C3m
6h
营业外支出 Non-operating expenses Cl^\OZN\=
所得税 Income tax f>piHh?
直接人工成本差异(direct labor variance) 9AxCiT.
直接材料成本差异(direct material variance) w"Soe
U
在产品计价(work-in-process costing) @;<ht c
联产品成本计算(joint products costing) ms!r ef4`+
生产成本汇总程序(accumulation process of procluction cost) d+X}cq=
制造费用差异(manufacturing expenses variance) -8r
实际成本与估计成本(actual cost and estimated cost) Vs%|pIV
工资费用分配(salary costs allocation) fO0(Z
成本曲线(cost curve) ]wKz E4Z/
农业生产成本(agriculture production cost) Ps%qfL\
原始成本和重置成本(original cost and replacement cost) r *$Ner
工程施工成本 Z^]|o<.<I
直接成本与间接成本(direct cost and indirect cost) Gm9hYhC8
可控成本(controllable cost) N@Y ljz
|
制造费用分配(manufacturing expenses allocation) n|b5? 3
理论成本与应用成本(theory cost and practice cost) s<9RKfm
辅助生产成本分配(auxiliary production cost allocation) %^1cyk
期间,费用 Q$:![}[(
成本控制程序(procedure of cost control) p/U+
0f
成本记录(cost entry, cost recorder cost agenda) &v"3*.org@
成本计算分批法(job costing method) G:pEE:W[
成本计算分步法 u0#}9UKQ
直接人工成本差异(direct labor variance) :6zG7qES3
成本控制方法(cost control method)