递延税款贷项 Deferred taxation credit 6_wf $(im
股本 Share capital L:y}
L
已归还投资 Investment returned eiF!yk?2
利润分配-其他转入 Profit appropriation - other transfer in 3 9Ql|l$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a9q68
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t_q `wKDE
利润分配-提取储备基金 Profit appropriation - reserve fund y/m^G=Q6g#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $e|G# mMd-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _F *("
o
利润分配-利润归还投资 Profit appropriation - return investment by profit }V3 p <
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @aw
aN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L30x2\C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :ji_dQ8
k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9_rNJLj8y
期初未分配利润 Retained earnings, beginning of the year |Mp_qg?g
资本公积-股本溢价 Capital surplus - share premium _gY
so]S^B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7"r7F#D=G
资本公积-接受现金捐赠 Capital surplus - cash donation dy jzF`H
资本公积-股权投资准备 Capital surplus - investment reserve 0C}7=_?
资本公积-拨款转入 Capital surplus - subsidiary z+1#
p.F$@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation SPIYB/
C
资本公积-其他 Capital surplus - others >qjr7 vx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :XMw=" u=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
< ,l&),
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve u!%]?MSc
盈余公积-储备基金 Surplus reserve - reserve fund w.c Q|_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !UD62yw~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
`
BH8v
主营业务收入 Sales L;x
c,"\3
主营业务成本 Cost of sales qeCx.Z
主营业务税金及附加 Sales tax -pj&|<
h+9
营业费用 Operating expenses _y)#N<
管理费用 General and administrative expenses RC8{QgaI
财务费用 Financial expenses &{* [7A d
投资收益 Investment income +V&b<y;?>
其他业务收入 Other operating income "gdm RE{x
营业外收入 Non-operating income nD.4c-hd$q
补贴收入 Subsidy income Q/iaxY#
其他业务支出 Other operating expenses DT(A ~U<y
营业外支出 Non-operating expenses r]km1SrS
所得税 Income tax !xMyk>%2
直接人工成本差异(direct labor variance) 7I`e5\ u
直接材料成本差异(direct material variance) IBU(Hm1,
在产品计价(work-in-process costing) KS'? DO
联产品成本计算(joint products costing)
T"t3e=xA
生产成本汇总程序(accumulation process of procluction cost) [S":~3^B6
制造费用差异(manufacturing expenses variance) E'$r#k:o
实际成本与估计成本(actual cost and estimated cost) !O)Ruwy
工资费用分配(salary costs allocation) qSMST mnQ
成本曲线(cost curve) $dci?7q
农业生产成本(agriculture production cost) Qm,| 'y:Tg
原始成本和重置成本(original cost and replacement cost) %\[LM$f{z
工程施工成本 vN 7a)s
直接成本与间接成本(direct cost and indirect cost) g!D?Yj4
可控成本(controllable cost) 9wC q
制造费用分配(manufacturing expenses allocation) G[6V=G
理论成本与应用成本(theory cost and practice cost) ]m(Uv8/6
辅助生产成本分配(auxiliary production cost allocation) $t-HJ<!
期间,费用 sxl29y^*
成本控制程序(procedure of cost control) " 9 h]P^
成本记录(cost entry, cost recorder cost agenda) BG~h9.c
成本计算分批法(job costing method) \x)T_]Gcm
成本计算分步法 =4/lJm``
直接人工成本差异(direct labor variance) Q9 X_aB0
成本控制方法(cost control method)
