递延税款贷项 Deferred taxation credit BB? 4>#D
股本 Share capital
o=C'u
已归还投资 Investment returned yzyK$WN\[3
利润分配-其他转入 Profit appropriation - other transfer in Z':w
X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rpv<'$6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve MJy(B><
利润分配-提取储备基金 Profit appropriation - reserve fund GNoUn7Y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z
\;{e'#o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XM:
\N$tg
利润分配-利润归还投资 Profit appropriation - return investment by profit v
=E(U4v9e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7~nuFJaTI
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve otdm rw|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends C]ef
`5NR]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ulNMqz\.
期初未分配利润 Retained earnings, beginning of the year 4&G
#Bi
资本公积-股本溢价 Capital surplus - share premium r!/<%\S
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :[ll$5E.
资本公积-接受现金捐赠 Capital surplus - cash donation ?l^NKbw
资本公积-股权投资准备 Capital surplus - investment reserve rch Kr w
资本公积-拨款转入 Capital surplus - subsidiary MD[;Ha
资本公积-外币资本折算差额 Capital surplus - foreign currency translation nYy+5u]FG
资本公积-其他 Capital surplus - others b}Xh|0`b+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Tvd: P^C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GyQvodqD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *JiI>[
盈余公积-储备基金 Surplus reserve - reserve fund 2X 0<-Y#'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r)[Xzn
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Er<!8;{?
主营业务收入 Sales ?~tx@k$;Es
主营业务成本 Cost of sales X1^Q1?0
主营业务税金及附加 Sales tax 5a2+6N
营业费用 Operating expenses 8T3Nz8Q7
管理费用 General and administrative expenses mtVoA8(6
财务费用 Financial expenses oe[f2?-
投资收益 Investment income 3%
O[W
其他业务收入 Other operating income b-YmS=*
营业外收入 Non-operating income -BEd7@?A
补贴收入 Subsidy income ;.3
{}.Y
其他业务支出 Other operating expenses R#HX}[Hb
营业外支出 Non-operating expenses ricL.[v9S
所得税 Income tax !3 zN [@w,
直接人工成本差异(direct labor variance) _tpOVw4I
直接材料成本差异(direct material variance) tiF-lq
在产品计价(work-in-process costing) \/R
$p
联产品成本计算(joint products costing) )&93YrHgC
生产成本汇总程序(accumulation process of procluction cost) ;1q|SmF
制造费用差异(manufacturing expenses variance) S#S&_#$`,X
实际成本与估计成本(actual cost and estimated cost) a( SJ5t?-2
工资费用分配(salary costs allocation) -{NP3zy
成本曲线(cost curve) Nu@dMG
<5
农业生产成本(agriculture production cost) 05o<fa 2HE
原始成本和重置成本(original cost and replacement cost) RhkTN'vO
工程施工成本 "&@{f:+
直接成本与间接成本(direct cost and indirect cost) z+<ofZ(.
可控成本(controllable cost) o&>aYlXd
制造费用分配(manufacturing expenses allocation) x pBQ(6Y
理论成本与应用成本(theory cost and practice cost) ZNJ<@K-
辅助生产成本分配(auxiliary production cost allocation) Z=(Tq1t
期间,费用 X u2+TK
成本控制程序(procedure of cost control) ]E#W[6'VtB
成本记录(cost entry, cost recorder cost agenda) =4g
PoS
成本计算分批法(job costing method) )&qr2Cm*
成本计算分步法 n2Ew0
-
直接人工成本差异(direct labor variance) u=7#_ZC9L
成本控制方法(cost control method)