递延税款贷项 Deferred taxation credit |6UtW{2I/
股本 Share capital bPD`+:A_
已归还投资 Investment returned M/?KV9Xk2
利润分配-其他转入 Profit appropriation - other transfer in tt?58dm|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P1b'%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s]T""-He
利润分配-提取储备基金 Profit appropriation - reserve fund TSAU?r\P
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cz4)Yz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n,eJ$2!J
利润分配-利润归还投资 Profit appropriation - return investment by profit &1l=X]%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~U(,TjJb
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve id<:p*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +X`V|E,no
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ANIz,LS
期初未分配利润 Retained earnings, beginning of the year 9!9Z~/*m
资本公积-股本溢价 Capital surplus - share premium ihh4pD27g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <2!v(EkI
资本公积-接受现金捐赠 Capital surplus - cash donation 6C>_a*w
资本公积-股权投资准备 Capital surplus - investment reserve {mWui9 %M
资本公积-拨款转入 Capital surplus - subsidiary jztq.2-c#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q%/<ZC.Mz6
资本公积-其他 Capital surplus - others +$xeoxU>;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6Ao%>;e*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,*4p?|A
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i |{Dd%4vK
盈余公积-储备基金 Surplus reserve - reserve fund a $"ib
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I$Qs;- (
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +,o0-L1D
主营业务收入 Sales (
>mI'!4d
主营业务成本 Cost of sales /&u<TJ4
主营业务税金及附加 Sales tax *5zrZ]
^
营业费用 Operating expenses !zPG?q]3
管理费用 General and administrative expenses nA|.t[v
财务费用 Financial expenses G*S|KH
投资收益 Investment income fgNU03jp^x
其他业务收入 Other operating income d!K
sNkk
营业外收入 Non-operating income i>EgG5iJ
补贴收入 Subsidy income 22kp l)vbU
其他业务支出 Other operating expenses {k4CEt;
营业外支出 Non-operating expenses rC:?l(8ng3
所得税 Income tax 1)}=bhT
直接人工成本差异(direct labor variance) Auy_K?he]
直接材料成本差异(direct material variance) h8\
T
在产品计价(work-in-process costing) p^(&qk?ut
联产品成本计算(joint products costing) kc7lc|'z
生产成本汇总程序(accumulation process of procluction cost) =#mTfJ
制造费用差异(manufacturing expenses variance) 9Rek4<5
实际成本与估计成本(actual cost and estimated cost) $?,a[79
工资费用分配(salary costs allocation) %{3
aW>yx
成本曲线(cost curve) mh<=[J,%p
农业生产成本(agriculture production cost) Ladsw
原始成本和重置成本(original cost and replacement cost) )s1Ib4C
工程施工成本 ,uzN4_7u
直接成本与间接成本(direct cost and indirect cost) b{fQ|QD{^E
可控成本(controllable cost) 0-
LpqX
制造费用分配(manufacturing expenses allocation) C^QtSha
理论成本与应用成本(theory cost and practice cost) Q]rD}Ckv-
辅助生产成本分配(auxiliary production cost allocation) iK?b
~Q
期间,费用 [^8n0{JiN
成本控制程序(procedure of cost control) ]"c+sMW
成本记录(cost entry, cost recorder cost agenda) [D5
t{[i
成本计算分批法(job costing method) "Jjs"7
成本计算分步法 )
BfT7{WN
直接人工成本差异(direct labor variance) fN"(mW>!
成本控制方法(cost control method)