递延税款贷项 Deferred taxation credit 8,a&i:C
股本 Share capital LU?X|{z
已归还投资 Investment returned a,#f%#J\
利润分配-其他转入 Profit appropriation - other transfer in c;&m}ImLe.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }wC
pr.@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve mSY;hJi
利润分配-提取储备基金 Profit appropriation - reserve fund R KFz6t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {e/12q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ']ya_ v~e
利润分配-利润归还投资 Profit appropriation - return investment by profit #y&3`N z3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R."<he ;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y/$WjFj3"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y{uRh>l
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Cj _Q9/
期初未分配利润 Retained earnings, beginning of the year 54JZEc
资本公积-股本溢价 Capital surplus - share premium *%:p01&+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f#
ID:Ap3
资本公积-接受现金捐赠 Capital surplus - cash donation Gk;==~
资本公积-股权投资准备 Capital surplus - investment reserve );kO27dg
资本公积-拨款转入 Capital surplus - subsidiary hvtg_w6K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %DqF_4U 9
资本公积-其他 Capital surplus - others u&I?LZ-=,
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9b``l-rO
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g:dw%h
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $LRvPan`
盈余公积-储备基金 Surplus reserve - reserve fund I?G
m
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !l?Go<^*L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment k_r12
Bu
主营业务收入 Sales *Y?rls `
主营业务成本 Cost of sales c+f~>AaI
主营业务税金及附加 Sales tax xlp^XT6#
营业费用 Operating expenses [uT&sZxmg
管理费用 General and administrative expenses 0vbn!<:
财务费用 Financial expenses azr|Fz/
投资收益 Investment income _k\*4K8L
其他业务收入 Other operating income UA!-YTh
营业外收入 Non-operating income ~k/'_1)c
补贴收入 Subsidy income g;i>nzf
其他业务支出 Other operating expenses M9.jJf
营业外支出 Non-operating expenses :@y!5[88!
所得税 Income tax awB1ryrOF
直接人工成本差异(direct labor variance) 'v GrbmK
直接材料成本差异(direct material variance) |
#D3~au
在产品计价(work-in-process costing) Wrf('
联产品成本计算(joint products costing) [M 65T@v
生产成本汇总程序(accumulation process of procluction cost) ;2(8&.
制造费用差异(manufacturing expenses variance) +7U$qEG
实际成本与估计成本(actual cost and estimated cost) \l?\%aqm
工资费用分配(salary costs allocation) "a6[FqTs
成本曲线(cost curve) .}&bE1
农业生产成本(agriculture production cost) 6%sX<)n%]
原始成本和重置成本(original cost and replacement cost) 7<*sP%6bD
工程施工成本 OIGu`%~js
直接成本与间接成本(direct cost and indirect cost) )[|TxXz
d
可控成本(controllable cost) 7;:R\d6iL
制造费用分配(manufacturing expenses allocation) NTASrh
理论成本与应用成本(theory cost and practice cost) q(p]6Ha|
辅助生产成本分配(auxiliary production cost allocation) Wz)s#
期间,费用 *IG} /O.VT
成本控制程序(procedure of cost control) F" FGPk
成本记录(cost entry, cost recorder cost agenda) mHrt)0\_
成本计算分批法(job costing method) 1Jg&L~Ws"
成本计算分步法 u27K
0}
直接人工成本差异(direct labor variance) X`/8fag
成本控制方法(cost control method)