递延税款贷项 Deferred taxation credit \447]<u
股本 Share capital U!Mf]3
已归还投资 Investment returned s??czM2O
利润分配-其他转入 Profit appropriation - other transfer in Y;eoT J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^
vaL 8+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -N4z-ozhC
利润分配-提取储备基金 Profit appropriation - reserve fund \Z'/+}^h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +A\ V )
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N<n8'XDdG
利润分配-利润归还投资 Profit appropriation - return investment by profit B\0t&dai|'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?0) @jc=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5*1#jiq
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $L\@da?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares zR/IqW.`9
期初未分配利润 Retained earnings, beginning of the year MQ9vPgh
资本公积-股本溢价 Capital surplus - share premium s~Gw
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;W6-i2?
资本公积-接受现金捐赠 Capital surplus - cash donation u>}zm_
资本公积-股权投资准备 Capital surplus - investment reserve AK;^9b-}q:
资本公积-拨款转入 Capital surplus - subsidiary x?
=B\8m
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ONfyYM?
资本公积-其他 Capital surplus - others LuL$v+`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~j] dc t7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 10O3Z9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O 4!9
{
盈余公积-储备基金 Surplus reserve - reserve fund 0 Az/fzJlz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m
w"}8y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kC31$jMC3!
主营业务收入 Sales
J `x}{K
主营业务成本 Cost of sales l=NAq_?N\
主营业务税金及附加 Sales tax 5zVQ;;
9
营业费用 Operating expenses #fj[kq)&S
管理费用 General and administrative expenses l?<q
YjI
财务费用 Financial expenses :*cHA
投资收益 Investment income Y$ +QNi
其他业务收入 Other operating income k}s+ ca!B
营业外收入 Non-operating income b}}y=zO|$
补贴收入 Subsidy income Bj8<@~bX:L
其他业务支出 Other operating expenses 9t0Cj/w}
营业外支出 Non-operating expenses m_$JWv\|\
所得税 Income tax |(&oI(l5K
直接人工成本差异(direct labor variance) xG w?'\
直接材料成本差异(direct material variance) _aY.
在产品计价(work-in-process costing) P=Puaz5&{
联产品成本计算(joint products costing) J?,?fqb
生产成本汇总程序(accumulation process of procluction cost) - f 4>MG
制造费用差异(manufacturing expenses variance) ^}hZ'<PK
实际成本与估计成本(actual cost and estimated cost) -!~vA+jw1
工资费用分配(salary costs allocation) ki3 HcV
成本曲线(cost curve) yfC2^#9 Zu
农业生产成本(agriculture production cost) 1J&#&\,f&
原始成本和重置成本(original cost and replacement cost) lz}llLb1
工程施工成本 p {?}g'
直接成本与间接成本(direct cost and indirect cost) |
+fwvi&a
可控成本(controllable cost) 3A d*,>!
制造费用分配(manufacturing expenses allocation) 71*>L}H
理论成本与应用成本(theory cost and practice cost) .aJ%am/:%
辅助生产成本分配(auxiliary production cost allocation) b Oe<\Y$
期间,费用 ng
9NE8F
成本控制程序(procedure of cost control) [aHlu [,
成本记录(cost entry, cost recorder cost agenda) Az9J\V~"
成本计算分批法(job costing method) wx./"m.M
成本计算分步法 -F1P2 8<?
直接人工成本差异(direct labor variance) W8VO)3nmD
成本控制方法(cost control method)
