递延税款贷项 Deferred taxation credit Nbpn"*L,
股本 Share capital e3 v^j$
已归还投资 Investment returned
#%;Uh
利润分配-其他转入 Profit appropriation - other transfer in 1jg* DQ7L
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2&4nf
/sE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t<8)h8eW
利润分配-提取储备基金 Profit appropriation - reserve fund |_TiF;^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund { ^dq7!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q%4X1 W
利润分配-利润归还投资 Profit appropriation - return investment by profit "bhK%N;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends H
d|p@$I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve g5nJ0=9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Fe0M2%e;|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dun`/QKV
期初未分配利润 Retained earnings, beginning of the year X
hq ss),
资本公积-股本溢价 Capital surplus - share premium EVqW(|Xg
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z}MxMx
c4h
资本公积-接受现金捐赠 Capital surplus - cash donation %P0
资本公积-股权投资准备 Capital surplus - investment reserve y47N(;vy
资本公积-拨款转入 Capital surplus - subsidiary K
";Et
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +|LM"
资本公积-其他 Capital surplus - others ircF3P>a?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (fF8)4l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K+}0:W=P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zTa5N
盈余公积-储备基金 Surplus reserve - reserve fund R0RxcBtG
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3xy2ZYw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #'Y lO-C
主营业务收入 Sales b-<0\@`Z#
主营业务成本 Cost of sales _^BA;S@
主营业务税金及附加 Sales tax L/ 7AGR|;C
营业费用 Operating expenses r'*$'QY-N
管理费用 General and administrative expenses 'OA*aQ=K
财务费用 Financial expenses !.6n=r8d
投资收益 Investment income QJ XP-
其他业务收入 Other operating income VCWW(Y1Fd
营业外收入 Non-operating income v#Rh:#7O%U
补贴收入 Subsidy income CV
@P
+
其他业务支出 Other operating expenses fd
)v{OC
营业外支出 Non-operating expenses
G`FYEmD
所得税 Income tax JVIFpN" `
直接人工成本差异(direct labor variance) O t)}:oG
直接材料成本差异(direct material variance) wtYgHC}X
在产品计价(work-in-process costing) E2dM0r<]
联产品成本计算(joint products costing) 9f!
M1
生产成本汇总程序(accumulation process of procluction cost) }nlS&gew^
制造费用差异(manufacturing expenses variance) k'st^1T
实际成本与估计成本(actual cost and estimated cost) e\V
-L_
工资费用分配(salary costs allocation) 8ao-]QoMZ
成本曲线(cost curve) *S}@DoXS
农业生产成本(agriculture production cost) NT+.E[J6
原始成本和重置成本(original cost and replacement cost) I0+6p8,
工程施工成本 Nm"P8/-09
直接成本与间接成本(direct cost and indirect cost) xF[%R{Mn'
可控成本(controllable cost) +*8su5:[&@
制造费用分配(manufacturing expenses allocation) S9Sgd&a9
理论成本与应用成本(theory cost and practice cost) ~q3O,bb{
辅助生产成本分配(auxiliary production cost allocation) 76 !LMNf
期间,费用 yJI~{VmU7
成本控制程序(procedure of cost control) ,m{R
m0
成本记录(cost entry, cost recorder cost agenda) ;U=b6xE
成本计算分批法(job costing method) 7+P;s,mi7
成本计算分步法 +cH>'OXoB
直接人工成本差异(direct labor variance) ;dzL9P9IU
成本控制方法(cost control method)