递延税款贷项 Deferred taxation credit A=r8 _.@2@
股本 Share capital #wp~lW9!s9
已归还投资 Investment returned RcOfesW
o
利润分配-其他转入 Profit appropriation - other transfer in +!)_[ zo
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rp=Y }
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v {) 8QF]
利润分配-提取储备基金 Profit appropriation - reserve fund B
o8NY!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NRa zI _Z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i&j]FX6q
利润分配-利润归还投资 Profit appropriation - return investment by profit W0< 2*7s
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +*wr=9>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i5SDy(?r
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends wH+|
& C
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 77-G*PI*I
期初未分配利润 Retained earnings, beginning of the year p3 V?n[/}
资本公积-股本溢价 Capital surplus - share premium Sl'{rol '
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /rHl Fl|Wy
资本公积-接受现金捐赠 Capital surplus - cash donation O bc>f|l]
资本公积-股权投资准备 Capital surplus - investment reserve US\h,J\Ju
资本公积-拨款转入 Capital surplus - subsidiary TQth"Cv2:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation i5gNk )D
资本公积-其他 Capital surplus - others
}6gum
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B_* Ayk
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sfk;c#K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mDO! o
盈余公积-储备基金 Surplus reserve - reserve fund 73JrK_h
盈余公积-企业发展基金 Surplus reserve - enterprise development fund V=<AI.Z:w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 49YN@ PXC
主营业务收入 Sales A2SDEVU
主营业务成本 Cost of sales SGu`vN]
主营业务税金及附加 Sales tax 6zI}?KZf
营业费用 Operating expenses vsJDVJ +=
管理费用 General and administrative expenses Zgo%Jo
财务费用 Financial expenses 'V \V=yc1
投资收益 Investment income AWi+xo|
其他业务收入 Other operating income <6+T&Ov6
营业外收入 Non-operating income
lIPz "
补贴收入 Subsidy income 7&u$^c S(
其他业务支出 Other operating expenses t9)S^: 0
营业外支出 Non-operating expenses i&{%} ==7
所得税 Income tax C7K]c4T
直接人工成本差异(direct labor variance) J,\e@
直接材料成本差异(direct material variance) 3i~X`@$k>
在产品计价(work-in-process costing) k 7:Z\RGy
联产品成本计算(joint products costing) t%StB q(q
生产成本汇总程序(accumulation process of procluction cost) dWdD^>8Ef
制造费用差异(manufacturing expenses variance) jB`:(5%RO
实际成本与估计成本(actual cost and estimated cost) w~yC^`
工资费用分配(salary costs allocation) '4CD
}
成本曲线(cost curve) d.HcO^
农业生产成本(agriculture production cost) ~K"nm {.
原始成本和重置成本(original cost and replacement cost) Z\cD98B#
工程施工成本 4W}mPeEeV
直接成本与间接成本(direct cost and indirect cost) .y lvJ$
可控成本(controllable cost) $9@AwS@Uu
制造费用分配(manufacturing expenses allocation) Cj$:TWYIh[
理论成本与应用成本(theory cost and practice cost) ?!O4ia3nFk
辅助生产成本分配(auxiliary production cost allocation) LqNyi
期间,费用 o#=C[d5BV
成本控制程序(procedure of cost control) 3O;"{E=
<
成本记录(cost entry, cost recorder cost agenda) '.C#"nY>1
成本计算分批法(job costing method) i[ :c G
成本计算分步法 }F"98s W
直接人工成本差异(direct labor variance) t7Mq>rFB
成本控制方法(cost control method)
