递延税款贷项 Deferred taxation credit K.tlo^#^B[
股本 Share capital
)/4(e?%=
已归还投资 Investment returned F}Mhs17! |
利润分配-其他转入 Profit appropriation - other transfer in 7
RU}FE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve OwzJO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h *0S$p<[1
利润分配-提取储备基金 Profit appropriation - reserve fund &a> lWE
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N5|Rmfo1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n9LGP2#!
利润分配-利润归还投资 Profit appropriation - return investment by profit XA0 (f*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
JL}\*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PDx)S7+w[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 71Fe
Dpe
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Kj=gm .
期初未分配利润 Retained earnings, beginning of the year ydl jw
资本公积-股本溢价 Capital surplus - share premium [ {[N( g&d
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W:&R~R
资本公积-接受现金捐赠 Capital surplus - cash donation lw8"'0
资本公积-股权投资准备 Capital surplus - investment reserve hRaf#
资本公积-拨款转入 Capital surplus - subsidiary nR
\' [~+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation qg z*'_S
资本公积-其他 Capital surplus - others Q>}2cDl
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;SwC&.I
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
u'Q?T7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve rt]S\
盈余公积-储备基金 Surplus reserve - reserve fund ; :&?=d
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ske@uzAz
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -P=g3Q i
主营业务收入 Sales s}M=
oe
主营业务成本 Cost of sales }pNX@C#De
主营业务税金及附加 Sales tax fT:}Lj\L1
营业费用 Operating expenses L/}
iy}
管理费用 General and administrative expenses ,cTgR78'
财务费用 Financial expenses ClW'W#*(Y
投资收益 Investment income 6@;ha=[+
其他业务收入 Other operating income *xRc *
:0
营业外收入 Non-operating income `T*U]/zQ
补贴收入 Subsidy income KV!<Oq
其他业务支出 Other operating expenses _c J[
FP1
营业外支出 Non-operating expenses e]+OO
g&
所得税 Income tax =?}twC$
直接人工成本差异(direct labor variance) qX:B4,|ck
直接材料成本差异(direct material variance) :LJ7ru2
在产品计价(work-in-process costing) yFIy`9R
联产品成本计算(joint products costing) Z%o7f6P0IX
生产成本汇总程序(accumulation process of procluction cost) eOO+>%Z
制造费用差异(manufacturing expenses variance) TT!ET<ciN
实际成本与估计成本(actual cost and estimated cost) tgF JZA
工资费用分配(salary costs allocation) e&Y0}oY
成本曲线(cost curve) ;Kxbg>U
农业生产成本(agriculture production cost) >.9eBz@
原始成本和重置成本(original cost and replacement cost) IxSV? k
工程施工成本 q1Qje%9@t
直接成本与间接成本(direct cost and indirect cost) Os),;W0w 4
可控成本(controllable cost) jrJR1npB
制造费用分配(manufacturing expenses allocation) s PYX~G&T
理论成本与应用成本(theory cost and practice cost) 7 &)])
{Q
辅助生产成本分配(auxiliary production cost allocation) oT+(W,G
期间,费用 -<f/\U
成本控制程序(procedure of cost control) 85U.wpG
成本记录(cost entry, cost recorder cost agenda) kN9yO5 h7
成本计算分批法(job costing method) N$aZ== $5
成本计算分步法 y%B X ]~
直接人工成本差异(direct labor variance) ,4F,:w
成本控制方法(cost control method)
