递延税款贷项 Deferred taxation credit |}]JWsuB
股本 Share capital :yFTaniJ'.
已归还投资 Investment returned s%S_K
利润分配-其他转入 Profit appropriation - other transfer in IV
3@6t4k
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '<{oYXZW3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I;kUG_c(4
利润分配-提取储备基金 Profit appropriation - reserve fund taD T;t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qxecp2>U
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .zSimEOF
利润分配-利润归还投资 Profit appropriation - return investment by profit jl 30\M7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T9XW%/n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N('S2yfDR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RT_Pd\(qD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8KGv?^M
6W
期初未分配利润 Retained earnings, beginning of the year |({UV-`
资本公积-股本溢价 Capital surplus - share premium F]dd>#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
JQ{zWJlt
资本公积-接受现金捐赠 Capital surplus - cash donation
E&T'U2
资本公积-股权投资准备 Capital surplus - investment reserve #:Sy`G6!?
资本公积-拨款转入 Capital surplus - subsidiary 99+/W*C
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9L)&n.t1
资本公积-其他 Capital surplus - others [M8qU$&?]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X T)hPwg.
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X'3`Q S:!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kVG6\<c]
盈余公积-储备基金 Surplus reserve - reserve fund f@xfb
ie!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1>*UbV<R;u
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B3g82dm
主营业务收入 Sales x":Bw;~
主营业务成本 Cost of sales >w]k3MC
主营业务税金及附加 Sales tax YCLD!S/?
营业费用 Operating expenses tr9_bl&z
管理费用 General and administrative expenses *nUpO]
财务费用 Financial expenses )2^/?jK
投资收益 Investment income u`H@Q&(^wa
其他业务收入 Other operating income &:e}4/G
营业外收入 Non-operating income .xc/2:m9
补贴收入 Subsidy income G~iYF(:&
其他业务支出 Other operating expenses gQ@P
w4bA
营业外支出 Non-operating expenses p#8LQP~0$
所得税 Income tax PE6u8ZAb"
直接人工成本差异(direct labor variance) 65e
Wu=T
直接材料成本差异(direct material variance) >I66R;
在产品计价(work-in-process costing) coP$7Q .
联产品成本计算(joint products costing) /NN[gz
生产成本汇总程序(accumulation process of procluction cost) 5 1CU@1Ie
制造费用差异(manufacturing expenses variance) )zc8bS
实际成本与估计成本(actual cost and estimated cost) MF`k~)bDV
工资费用分配(salary costs allocation) s2' :&5(
成本曲线(cost curve) OSh mrz28
农业生产成本(agriculture production cost) Qig!NgOM
原始成本和重置成本(original cost and replacement cost) e5/DCz
工程施工成本 {;(g[H=q;
直接成本与间接成本(direct cost and indirect cost) [k&s!Qp
可控成本(controllable cost) j}?ZsnqV
制造费用分配(manufacturing expenses allocation) @2Y]p.$q
理论成本与应用成本(theory cost and practice cost) X#NeB>~
辅助生产成本分配(auxiliary production cost allocation) B|
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期间,费用 (!&O4C5
成本控制程序(procedure of cost control)
4U y>#IL
成本记录(cost entry, cost recorder cost agenda) U=cWvr65
成本计算分批法(job costing method) d&R\7)0
成本计算分步法 F>_lp,G
直接人工成本差异(direct labor variance) ?[4khQt
成本控制方法(cost control method)