递延税款贷项 Deferred taxation credit gF5a5T,
股本 Share capital ^>N]H>0'S
已归还投资 Investment returned '8T=~R6
利润分配-其他转入 Profit appropriation - other transfer in bLd#xXl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |R#"Th6mH!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3neIR @W
利润分配-提取储备基金 Profit appropriation - reserve fund qg}O/K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }GZ}Q5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O=dJi9;`#_
利润分配-利润归还投资 Profit appropriation - return investment by profit ]/B$br'O{?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f4guz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I W% |G
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =T7A]U]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <@Fy5k-%.
期初未分配利润 Retained earnings, beginning of the year K&U7H:
资本公积-股本溢价 Capital surplus - share premium HC a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3:f[gV9K
资本公积-接受现金捐赠 Capital surplus - cash donation }oKG}wgY
资本公积-股权投资准备 Capital surplus - investment reserve {|yob4N
资本公积-拨款转入 Capital surplus - subsidiary ryc
& n5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation { vN}<f`
资本公积-其他 Capital surplus - others lZrVY+ D
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =Od v8yhn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )5.C]4jol
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]d]
JXt?)i
盈余公积-储备基金 Surplus reserve - reserve fund N
?m0US u*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund A?o Xq b
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?"KC-u|
主营业务收入 Sales }irn'`I
主营业务成本 Cost of sales h#hxOVl%x
主营业务税金及附加 Sales tax ]l(wg]
营业费用 Operating expenses X K5<Tg
管理费用 General and administrative expenses vc]cNz:mQ
财务费用 Financial expenses ZD C9oX @
投资收益 Investment income 8l"O(B'#Z
其他业务收入 Other operating income \6 93 kQ
营业外收入 Non-operating income N*@aDM07
补贴收入 Subsidy income MCP "GZK6W
其他业务支出 Other operating expenses }=2 ;
营业外支出 Non-operating expenses toaYsiIkzW
所得税 Income tax V&|!RxWK
直接人工成本差异(direct labor variance) "aFhkPdWn
直接材料成本差异(direct material variance) LjH*rjS4
在产品计价(work-in-process costing) //&j<v u s
联产品成本计算(joint products costing) P/ oX DI8
生产成本汇总程序(accumulation process of procluction cost) &l?+3$q
制造费用差异(manufacturing expenses variance) vw)7 !/#
实际成本与估计成本(actual cost and estimated cost) !P$'#5mr
工资费用分配(salary costs allocation) }rdIUlVO\
成本曲线(cost curve) a@pz*
e
农业生产成本(agriculture production cost) \)48904^
原始成本和重置成本(original cost and replacement cost) A~dQ\M
工程施工成本 .Xd j(_&
直接成本与间接成本(direct cost and indirect cost) WpLZQ6wH
可控成本(controllable cost) c=6Q%S
制造费用分配(manufacturing expenses allocation) }elH75[64
理论成本与应用成本(theory cost and practice cost) P(>(K{v
辅助生产成本分配(auxiliary production cost allocation) 4"v a Ma
期间,费用 %G@5!|J
成本控制程序(procedure of cost control) ) ){xlFA}
成本记录(cost entry, cost recorder cost agenda) =ORf%f5"'
成本计算分批法(job costing method) R4<lln:[
成本计算分步法 o y <J6
直接人工成本差异(direct labor variance) 2Nj9U#A
成本控制方法(cost control method)
