递延税款贷项 Deferred taxation credit c1Dhx,]ad
股本 Share capital FCOSgEU
已归还投资 Investment returned @1rF9<
4g
利润分配-其他转入 Profit appropriation - other transfer in zaX30e:R
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i 1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %vMi
kibI
利润分配-提取储备基金 Profit appropriation - reserve fund {-H6Z#b[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $S6AqUk$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,u!c|4
利润分配-利润归还投资 Profit appropriation - return investment by profit m,Os$>{Ok
利润分配-应付优先股股利 Profit appropriation - preference shares dividends HSyohP8 7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y]ZOvA5W
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wxF9lZz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0gxbo
期初未分配利润 Retained earnings, beginning of the year tTC[^Dji
资本公积-股本溢价 Capital surplus - share premium -<qci3Ba}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Kh3*\x T
资本公积-接受现金捐赠 Capital surplus - cash donation `y
m^0x8
资本公积-股权投资准备 Capital surplus - investment reserve L{osh0
资本公积-拨款转入 Capital surplus - subsidiary \9<aCJxN
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0;o`7f
资本公积-其他 Capital surplus - others :Bda]]Y=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QIGMP=!j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O[Nc$dc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {cC9
}w
盈余公积-储备基金 Surplus reserve - reserve fund x1wm ]|BIf
盈余公积-企业发展基金 Surplus reserve - enterprise development fund L;>tuJY1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment G^oBu^bq~
主营业务收入 Sales ^-mz!{
主营业务成本 Cost of sales Trm)7B*
主营业务税金及附加 Sales tax R)ejIKtY
营业费用 Operating expenses ll73}v
管理费用 General and administrative expenses 6Kg
lp\2
财务费用 Financial expenses E WOn
"
投资收益 Investment income
)k=8.j4
其他业务收入 Other operating income J?u",a]|H"
营业外收入 Non-operating income Spt[b.4m F
补贴收入 Subsidy income wbVM'E/&
其他业务支出 Other operating expenses (lT
H EiX
营业外支出 Non-operating expenses A'p"FYlCW
所得税 Income tax Nmns3D
直接人工成本差异(direct labor variance) 1u'x|Un
直接材料成本差异(direct material variance) Pa%XLn'5
在产品计价(work-in-process costing) lzw3 x
联产品成本计算(joint products costing) 8Q?)L4.]
生产成本汇总程序(accumulation process of procluction cost) 5c`DkWne%
制造费用差异(manufacturing expenses variance) kR9G;IZ8s
实际成本与估计成本(actual cost and estimated cost) KhYGiVA
工资费用分配(salary costs allocation) 74xI#`E
成本曲线(cost curve) \snbU'lfP
农业生产成本(agriculture production cost) *ofK|r
原始成本和重置成本(original cost and replacement cost) 6D6=5!l
工程施工成本 pNCk~OM
直接成本与间接成本(direct cost and indirect cost) uXyNj2(d.
可控成本(controllable cost) !G Z2|~f9
制造费用分配(manufacturing expenses allocation) p~DlZk"
理论成本与应用成本(theory cost and practice cost) i%D/@$\D6
辅助生产成本分配(auxiliary production cost allocation) +7^{T:^ht
期间,费用 NhS0D=v6
成本控制程序(procedure of cost control) 6t<~. 2'
成本记录(cost entry, cost recorder cost agenda) F;}?O==H;
成本计算分批法(job costing method) /%=p-By<V
成本计算分步法
dGrOw)
直接人工成本差异(direct labor variance) I?Hj,lN
成本控制方法(cost control method)