递延税款贷项 Deferred taxation credit bJ^
JK
股本 Share capital DaQ"Df_X
已归还投资 Investment returned 0I}e>]:I
利润分配-其他转入 Profit appropriation - other transfer in =ily=j"hK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lqzt[z gN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lu8G$EQI
利润分配-提取储备基金 Profit appropriation - reserve fund u9lZHh#V-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b 2gng}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund . "Ms7=
利润分配-利润归还投资 Profit appropriation - return investment by profit iD^,O)b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _|k$[^ln^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]
V
D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends .;#T<S"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6j#JhcS+
期初未分配利润 Retained earnings, beginning of the year >{#JIG.
资本公积-股本溢价 Capital surplus - share premium |tXA$}"L8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K$E3RB_F
资本公积-接受现金捐赠 Capital surplus - cash donation T j$'B[cv
资本公积-股权投资准备 Capital surplus - investment reserve tgRj8
@
资本公积-拨款转入 Capital surplus - subsidiary j=\h|^gA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mHD_cgKN
资本公积-其他 Capital surplus - others tC[ZWL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve blO4)7m
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kZ]H[\Fs
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %mI0*YRma
盈余公积-储备基金 Surplus reserve - reserve fund 'Zx5+rM${}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `Sod]bO
+U
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t],a1I.gk
主营业务收入 Sales "*g+qll!5d
主营业务成本 Cost of sales z8kO)'
主营业务税金及附加 Sales tax $|4@Zx4vf
营业费用 Operating expenses 86&M Zdv6
管理费用 General and administrative expenses !_I1=yi
财务费用 Financial expenses d;i|s[6ds`
投资收益 Investment income WBe0^=x
其他业务收入 Other operating income iP:i6U]
营业外收入 Non-operating income SZ` 7t=I2
补贴收入 Subsidy income $l.*;h *
其他业务支出 Other operating expenses $8EEtr,!
营业外支出 Non-operating expenses 3m1g"
所得税 Income tax `oRyw6Sko
直接人工成本差异(direct labor variance) W4$o\yA]
直接材料成本差异(direct material variance) kpOdyn(
在产品计价(work-in-process costing) &L|oqXE0L
联产品成本计算(joint products costing) 9QZaa(vN
生产成本汇总程序(accumulation process of procluction cost) (;NJ<x
制造费用差异(manufacturing expenses variance) `/|
*u
实际成本与估计成本(actual cost and estimated cost) >XN[KPTa
工资费用分配(salary costs allocation) "N4^ ^~s
成本曲线(cost curve) yOM/UdWq
农业生产成本(agriculture production cost) VRo&1:
原始成本和重置成本(original cost and replacement cost) y\Wn:RR1 [
工程施工成本 b,!C
8rJ
直接成本与间接成本(direct cost and indirect cost) !-I,Dh-A
可控成本(controllable cost) U
poSC
制造费用分配(manufacturing expenses allocation) B|`?hw@g+
理论成本与应用成本(theory cost and practice cost) unDW2#GX
辅助生产成本分配(auxiliary production cost allocation) "2%z;!U1
期间,费用 DP_b9o
\5
成本控制程序(procedure of cost control) r6<;bO(
成本记录(cost entry, cost recorder cost agenda) Bk8}K=%w
成本计算分批法(job costing method) nz 10/nw
成本计算分步法 zLJ>)v$81
直接人工成本差异(direct labor variance) bpu`'Vx
成本控制方法(cost control method)