递延税款贷项 Deferred taxation credit L*FmJ{Yf
股本 Share capital ccD+o$7LT
已归还投资 Investment returned `m2F.
^qrr
利润分配-其他转入 Profit appropriation - other transfer in JS(KCY 9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "vLqYc4$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x?CjRvT$
利润分配-提取储备基金 Profit appropriation - reserve fund ]`m|A1(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p00\C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )Xd=EWGUS
利润分配-利润归还投资 Profit appropriation - return investment by profit ! FHNKh
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ](MXP,R
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !LIWoa[ F.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YY7:WQS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Slv}6at5
期初未分配利润 Retained earnings, beginning of the year hNx`=D9[7
资本公积-股本溢价 Capital surplus - share premium yrsP'th
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Fi5,y;]R
资本公积-接受现金捐赠 Capital surplus - cash donation ?9?0M A<[i
资本公积-股权投资准备 Capital surplus - investment reserve )>\Ne~%
资本公积-拨款转入 Capital surplus - subsidiary ?rBj{]=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9HTb
资本公积-其他 Capital surplus - others \XRViG,|5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tm]75*?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;uoH+`pf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {qLnwy!i
盈余公积-储备基金 Surplus reserve - reserve fund Nq*\{rb
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }1R k]$XC
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ua
U!V4-
主营业务收入 Sales q,:\i+>K*
主营业务成本 Cost of sales 0A 4(RLGg
主营业务税金及附加 Sales tax
5j]}/Aq
营业费用 Operating expenses d=>5%$:v
管理费用 General and administrative expenses _^a.kF
财务费用 Financial expenses Nm,vE7M
投资收益 Investment income m7M*)N8
其他业务收入 Other operating income vO0ql
营业外收入 Non-operating income =HoiQWQs`
补贴收入 Subsidy income m k -"
U7;
其他业务支出 Other operating expenses a'T|p)N.;T
营业外支出 Non-operating expenses ir]u FOj
所得税 Income tax v11mu2
直接人工成本差异(direct labor variance) PI{sO |
直接材料成本差异(direct material variance) V7lDuiAI
在产品计价(work-in-process costing) i( c2NPbX
联产品成本计算(joint products costing) c&0IJ7fZG
生产成本汇总程序(accumulation process of procluction cost) J=\Y 4- "
制造费用差异(manufacturing expenses variance) !/jx4w~R
实际成本与估计成本(actual cost and estimated cost) ,YkQJ$
工资费用分配(salary costs allocation)
wh*OD
成本曲线(cost curve) 4yBe(&N-d
农业生产成本(agriculture production cost) JWn9&WK
原始成本和重置成本(original cost and replacement cost) .5dZaI)
工程施工成本 ,Y`C7Px
直接成本与间接成本(direct cost and indirect cost) |_w*:NCV5
可控成本(controllable cost)
N}dJ)<(2~
制造费用分配(manufacturing expenses allocation) ;^rZ"2U
l
理论成本与应用成本(theory cost and practice cost) aB'<#X$x
辅助生产成本分配(auxiliary production cost allocation) }(hE{((o
期间,费用
G %#us3x
成本控制程序(procedure of cost control) B]Zsn`n
成本记录(cost entry, cost recorder cost agenda) 5X`.2q=d
成本计算分批法(job costing method) D6ck1pxkx
成本计算分步法 l|&|+u#
直接人工成本差异(direct labor variance) VWMCbg>R
成本控制方法(cost control method)