递延税款贷项 Deferred taxation credit
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股本 Share capital 3uqhYT;
已归还投资 Investment returned EyE#x_A
利润分配-其他转入 Profit appropriation - other transfer in Z)#UCoK!c
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0B]q /G(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *{DTxEy
利润分配-提取储备基金 Profit appropriation - reserve fund 0+* NHiH
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0- )K_JV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund xf]K
利润分配-利润归还投资 Profit appropriation - return investment by profit 7#0buXBg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends V}#X'~Ob
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (?na|yd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W-=6:y#A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l4oyF|oJTH
期初未分配利润 Retained earnings, beginning of the year
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资本公积-股本溢价 Capital surplus - share premium FQDf?d5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fORkH^Y(&
资本公积-接受现金捐赠 Capital surplus - cash donation FvxM
资本公积-股权投资准备 Capital surplus - investment reserve `OBzOM
资本公积-拨款转入 Capital surplus - subsidiary 0Ds3
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资本公积-外币资本折算差额 Capital surplus - foreign currency translation l<`>
资本公积-其他 Capital surplus - others W&?Qs=@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b|d-vnYE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y2G Us&09
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?l0Qi
盈余公积-储备基金 Surplus reserve - reserve fund +(3_V$|Dv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund o8bd L<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;Y?MbD
主营业务收入 Sales t;e&[eg
主营业务成本 Cost of sales t<!;shH,s
主营业务税金及附加 Sales tax mLX/xM/T?/
营业费用 Operating expenses !*N9PUM
管理费用 General and administrative expenses l#'V
SFm&
财务费用 Financial expenses sS>b}u+v#!
投资收益 Investment income 2*|T)OA`m,
其他业务收入 Other operating income hH8&g%{2
营业外收入 Non-operating income Lnr9*dm6q
补贴收入 Subsidy income
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其他业务支出 Other operating expenses FlBhCZ|^
营业外支出 Non-operating expenses o|kykxcq
所得税 Income tax ,@`?I6nKy
直接人工成本差异(direct labor variance) g'(bk@<BP
直接材料成本差异(direct material variance) ?h= n5}Y
在产品计价(work-in-process costing) 4ba*Nc*Yc
联产品成本计算(joint products costing) 2%W;#oi?
生产成本汇总程序(accumulation process of procluction cost) g^'h4qOa
制造费用差异(manufacturing expenses variance) 9P?0D
实际成本与估计成本(actual cost and estimated cost) 35<A:jKS
工资费用分配(salary costs allocation) b(Nv`'O
成本曲线(cost curve) e8F]m`{_"
农业生产成本(agriculture production cost) ;w7 mr1
原始成本和重置成本(original cost and replacement cost) >HP
`B2Q
H
工程施工成本 s,HbW%s
直接成本与间接成本(direct cost and indirect cost) #S}orWj
可控成本(controllable cost) u\]EG{w(
制造费用分配(manufacturing expenses allocation) \Z[1m[{
理论成本与应用成本(theory cost and practice cost) D|:'|7l W
辅助生产成本分配(auxiliary production cost allocation) YV
O$`W^N
期间,费用 v/+ <YU
成本控制程序(procedure of cost control) IOy0WHl|
成本记录(cost entry, cost recorder cost agenda) x'GB#svi
成本计算分批法(job costing method) x< A-Ws{^V
成本计算分步法 A~?M`L>B
直接人工成本差异(direct labor variance) `JySuP2~/
成本控制方法(cost control method)