递延税款贷项 Deferred taxation credit I(WIT=Wi<
股本 Share capital %!AzFL
J|Z
已归还投资 Investment returned KX3A|
利润分配-其他转入 Profit appropriation - other transfer in v,8Q9<=O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rC]k'p2x
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `8tstWYa]Y
利润分配-提取储备基金 Profit appropriation - reserve fund 8^D1u`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xX9snSGz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fP6
.
利润分配-利润归还投资 Profit appropriation - return investment by profit ycwkF$7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends RnU7|p{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ycx}FYTY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k
.jBu
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares -j2y#aP
期初未分配利润 Retained earnings, beginning of the year K3UN#G)U
资本公积-股本溢价 Capital surplus - share premium Gg]Jp:GF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [Y?Y@x"MZ
资本公积-接受现金捐赠 Capital surplus - cash donation ms!|a_H7r
资本公积-股权投资准备 Capital surplus - investment reserve 9:GP~oI j
资本公积-拨款转入 Capital surplus - subsidiary U* c'xoP
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %3|/t-US
资本公积-其他 Capital surplus - others CEBG9[|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AaoS &q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `u
R`O9)e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q_ryW$/_
盈余公积-储备基金 Surplus reserve - reserve fund 5W&L cBB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund hQ!59
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ziub%C[oV
主营业务收入 Sales `W" ;4A
主营业务成本 Cost of sales S0gxVd
(
主营业务税金及附加 Sales tax F
u^j- Io
营业费用 Operating expenses RLL%l
管理费用 General and administrative expenses 5~T+d1md
财务费用 Financial expenses NI.ROk1{+4
投资收益 Investment income _Y/*e<bU
其他业务收入 Other operating income #$W0%7
营业外收入 Non-operating income c0rU&+:Ry
补贴收入 Subsidy income X9SOcg3a
其他业务支出 Other operating expenses ^OX}y~'
营业外支出 Non-operating expenses <1Sj_HCT
所得税 Income tax 4[JF.O6}
直接人工成本差异(direct labor variance) }&v-<qC^
直接材料成本差异(direct material variance) &WL::gy_S
在产品计价(work-in-process costing) V/#J>-os}W
联产品成本计算(joint products costing) ~k?wnw
生产成本汇总程序(accumulation process of procluction cost) ^);M}~
制造费用差异(manufacturing expenses variance) u0,QsD)_X0
实际成本与估计成本(actual cost and estimated cost) /{jt]8/;7
工资费用分配(salary costs allocation) U{bv|vF
成本曲线(cost curve) G!=(^G@J;
农业生产成本(agriculture production cost) &Xh> w(u
原始成本和重置成本(original cost and replacement cost) ^Go,HiB
工程施工成本 T0"nzukd
直接成本与间接成本(direct cost and indirect cost) L-rV+?i`6f
可控成本(controllable cost) )?{!7/H F@
制造费用分配(manufacturing expenses allocation) p8
@8b "
理论成本与应用成本(theory cost and practice cost) }!> \Ja<\
辅助生产成本分配(auxiliary production cost allocation) oYA"8ei =
期间,费用 Scm45"wB+
成本控制程序(procedure of cost control) 1#7|au%:)
成本记录(cost entry, cost recorder cost agenda) rl~Rb i
成本计算分批法(job costing method) <Opw"yY&q]
成本计算分步法 aXQAm$/
>
直接人工成本差异(direct labor variance) &~/g[\Y
成本控制方法(cost control method)