递延税款贷项 Deferred taxation credit A57e]2_
股本 Share capital fx`o
e
已归还投资 Investment returned b am*&E%0K
利润分配-其他转入 Profit appropriation - other transfer in \CDzVO0^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |(6H)S]$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9m:G8j'
利润分配-提取储备基金 Profit appropriation - reserve fund 6i.!C5YX]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6nP-IKL
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dxAP7
v
利润分配-利润归还投资 Profit appropriation - return investment by profit Tyk\l>S
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
P@pJ^5Jf
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cJ#|mzup
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }6#u}^gy
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #V:28[
期初未分配利润 Retained earnings, beginning of the year -|aNHZr
资本公积-股本溢价 Capital surplus - share premium *&A/0]w
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $`O%bsj
X
资本公积-接受现金捐赠 Capital surplus - cash donation VGtKW kVH
资本公积-股权投资准备 Capital surplus - investment reserve syR
+;
资本公积-拨款转入 Capital surplus - subsidiary @h$4M t7N
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q@HW`@i
资本公积-其他 Capital surplus - others ;&8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZuIw4u(9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >ho$mvT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve U~1jmxE
盈余公积-储备基金 Surplus reserve - reserve fund Se>
"=[=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6}xFE]Df-Y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $Z!7@_Ys
主营业务收入 Sales `SH#t3
5,
主营业务成本 Cost of sales ^KO=8m( )J
主营业务税金及附加 Sales tax _b(y"+k
营业费用 Operating expenses Vv J]*D+e
管理费用 General and administrative expenses E`aAPk_y
财务费用 Financial expenses vE=)qn= a
投资收益 Investment income XBF]|}%
其他业务收入 Other operating income }W)c-91
营业外收入 Non-operating income h%yw'?s
补贴收入 Subsidy income c2iPm9"eh
其他业务支出 Other operating expenses qJ8@A}}8
营业外支出 Non-operating expenses
~DJ>)pp
所得税 Income tax dD{{G:V
直接人工成本差异(direct labor variance) S+7:fu2?+
直接材料成本差异(direct material variance) 7ga|4j3%
在产品计价(work-in-process costing) u(92y]3,
联产品成本计算(joint products costing) f#3U,n8
:
生产成本汇总程序(accumulation process of procluction cost) "`''eV3
制造费用差异(manufacturing expenses variance) L
dyTB@
实际成本与估计成本(actual cost and estimated cost) %/r}_V(UN
工资费用分配(salary costs allocation)
6x$1En
成本曲线(cost curve) Z F&aV?
农业生产成本(agriculture production cost) ` e~nn
原始成本和重置成本(original cost and replacement cost) ">V.nao
工程施工成本 8H})Dq%d 7
直接成本与间接成本(direct cost and indirect cost) PIxd'B*MF
可控成本(controllable cost) NrrnG]#p1
制造费用分配(manufacturing expenses allocation) zLB7'7oP
理论成本与应用成本(theory cost and practice cost) 6JYVC>i
辅助生产成本分配(auxiliary production cost allocation) 00d<V:Aoy
期间,费用 k25:H[
成本控制程序(procedure of cost control) W@(EEMhw
成本记录(cost entry, cost recorder cost agenda) I8RPW:B;B
成本计算分批法(job costing method) P$=BmBq18`
成本计算分步法 OB{d^e}
直接人工成本差异(direct labor variance) ?z]hYsy
成本控制方法(cost control method)