递延税款贷项 Deferred taxation credit 6|Qg=4_FHt
股本 Share capital >Yf)]e-
已归还投资 Investment returned `pfZJ+
利润分配-其他转入 Profit appropriation - other transfer in ?b8
:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *@zh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "^UJC-
利润分配-提取储备基金 Profit appropriation - reserve fund ruKm_j#J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pp2,d`01[L
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Sl!#!FGI
利润分配-利润归还投资 Profit appropriation - return investment by profit 2.> WR~ \
利润分配-应付优先股股利 Profit appropriation - preference shares dividends y _7lSo8<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @|jLw($Ly
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jgW- &nK!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IOjp'6Yr
期初未分配利润 Retained earnings, beginning of the year @5rl; C
资本公积-股本溢价 Capital surplus - share premium ^]cl:m=*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T{"[Ih3Mbl
资本公积-接受现金捐赠 Capital surplus - cash donation #aeKK7[
资本公积-股权投资准备 Capital surplus - investment reserve =1vl-*uYh
资本公积-拨款转入 Capital surplus - subsidiary `+\6; nM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0{q >'d v
资本公积-其他 Capital surplus - others :< d
.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0'QX*xfa>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve n `Y"b&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "?X,);5S
盈余公积-储备基金 Surplus reserve - reserve fund X9-WU\?UC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Xv&&U@7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment yZ:AJNb
主营业务收入 Sales Sf>#Zqj/
主营业务成本 Cost of sales y v58~w*"
主营业务税金及附加 Sales tax u^4$<f d
营业费用 Operating expenses
zJ
$&`=
管理费用 General and administrative expenses g!\H ^d 4
财务费用 Financial expenses Hh1]\4D, 4
投资收益 Investment income mp:xR ^5c
其他业务收入 Other operating income 0R-J
\
营业外收入 Non-operating income V"Sa9P{y"
补贴收入 Subsidy income Dx5X6 t9=
其他业务支出 Other operating expenses 4aGV IQ
营业外支出 Non-operating expenses Uk'bOp
所得税 Income tax H,3WdSL`K
直接人工成本差异(direct labor variance)
)4e8 LO
直接材料成本差异(direct material variance) *yZ `aKfH
在产品计价(work-in-process costing) z}a9%Fb
联产品成本计算(joint products costing) 0 L $[w
生产成本汇总程序(accumulation process of procluction cost) sW,JnR
制造费用差异(manufacturing expenses variance) 2;w`W58
实际成本与估计成本(actual cost and estimated cost) *6bO2LO"
工资费用分配(salary costs allocation) r,HIoeAKP
成本曲线(cost curve) $3 =S\jyfK
农业生产成本(agriculture production cost) |JLX gwML
原始成本和重置成本(original cost and replacement cost) T' > MXFLh
工程施工成本 ^m/7T wD
直接成本与间接成本(direct cost and indirect cost) 7|PB6h3
可控成本(controllable cost) (6*
制造费用分配(manufacturing expenses allocation) !$hi:3{U ,
理论成本与应用成本(theory cost and practice cost) P?ms^
辅助生产成本分配(auxiliary production cost allocation) Y:R*AOx
期间,费用 2e9.U/9
成本控制程序(procedure of cost control) GO)5R,
成本记录(cost entry, cost recorder cost agenda) 7Fx0#cS"\
成本计算分批法(job costing method) @h9QfJ_f
成本计算分步法 SLW|)Q24
直接人工成本差异(direct labor variance) b_X&>^4Dkl
成本控制方法(cost control method)
