递延税款贷项 Deferred taxation credit 9rpg1 0/T
股本 Share capital [G'!`^V,
已归还投资 Investment returned |&0"N[t
利润分配-其他转入 Profit appropriation - other transfer in Y
?&DEKFbD
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .@8m\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (A] m=
利润分配-提取储备基金 Profit appropriation - reserve fund H/p-YtY
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3gV&`>@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
z
1#0
利润分配-利润归还投资 Profit appropriation - return investment by profit [d^:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends o2jB~}VMl
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }>U03aa!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wJkkc9Rh'(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `VN<6o(
期初未分配利润 Retained earnings, beginning of the year our5k
资本公积-股本溢价 Capital surplus - share premium oP
0j>i,"&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e5KF ~0`
资本公积-接受现金捐赠 Capital surplus - cash donation ix`x dVj`
资本公积-股权投资准备 Capital surplus - investment reserve o]U==
资本公积-拨款转入 Capital surplus - subsidiary kyB]fmS
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e)"cm;BJ^P
资本公积-其他 Capital surplus - others +JG"eh&J"H
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $7YLU{0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pBkPn+@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rnE'gH(V'
盈余公积-储备基金 Surplus reserve - reserve fund V=~dgy~@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yQ50f~9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment nQ~L.V
主营业务收入 Sales >.4Sx~VH2
主营业务成本 Cost of sales +8I0.,'
主营业务税金及附加 Sales tax 1j,
Y
营业费用 Operating expenses .X1niguXH
管理费用 General and administrative expenses 7RJW
财务费用 Financial expenses f}eVfAf
投资收益 Investment income JN)t'm[kyE
其他业务收入 Other operating income 2Wtfx"
.y
营业外收入 Non-operating income Z9I./s9
补贴收入 Subsidy income Lp=B? H
其他业务支出 Other operating expenses iwJgU
b
营业外支出 Non-operating expenses cgOoQP/#
所得税 Income tax _Tz!~z
直接人工成本差异(direct labor variance) m=V2xoMw6
直接材料成本差异(direct material variance) t+ ]+Gn
在产品计价(work-in-process costing) 5Ncd1
联产品成本计算(joint products costing) \gpKQt0
生产成本汇总程序(accumulation process of procluction cost) 'QU ?O[CH
制造费用差异(manufacturing expenses variance) _Hk`e}}
实际成本与估计成本(actual cost and estimated cost) ]du~V?N
工资费用分配(salary costs allocation) % BKTN
@;7
成本曲线(cost curve) lc7]=,qyF
农业生产成本(agriculture production cost) >0oc=9H8
原始成本和重置成本(original cost and replacement cost) M(f'qFY=K
工程施工成本 _P:P5H8
直接成本与间接成本(direct cost and indirect cost) [bXZPIz;j
可控成本(controllable cost) `( Gk_VAa
制造费用分配(manufacturing expenses allocation) jo~vOu
理论成本与应用成本(theory cost and practice cost) ,P +&-}gn9
辅助生产成本分配(auxiliary production cost allocation)
5hMiCod
期间,费用 [&:oS35O
成本控制程序(procedure of cost control) C7PiuL?
成本记录(cost entry, cost recorder cost agenda) /o2eKx
成本计算分批法(job costing method) NYeg,{q
成本计算分步法 uItKs u
直接人工成本差异(direct labor variance) f9$q.a*
成本控制方法(cost control method)