递延税款贷项 Deferred taxation credit 0xC!d-VIJ
股本 Share capital +G?3j ,a\
已归还投资 Investment returned .N%$I6w
利润分配-其他转入 Profit appropriation - other transfer in cJt#8P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r@_;L>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve A3Su&0uaB
利润分配-提取储备基金 Profit appropriation - reserve fund b^ v.FK46G
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F*a+&% Q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2-$R@
SVy
利润分配-利润归还投资 Profit appropriation - return investment by profit ]|-y[iu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zRe0z2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pPIH`Iq
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1Ao"DxZHy7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares f`?|A
期初未分配利润 Retained earnings, beginning of the year ~sM334sQ
资本公积-股本溢价 Capital surplus - share premium lY6U $*9c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =14p Ee
资本公积-接受现金捐赠 Capital surplus - cash donation 3mx7[Q
资本公积-股权投资准备 Capital surplus - investment reserve V482V#BP
资本公积-拨款转入 Capital surplus - subsidiary er 97&5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation h322^24-2
资本公积-其他 Capital surplus - others a+]@$8+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d~.#K S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?f a/}|T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k(T/ydrw
盈余公积-储备基金 Surplus reserve - reserve fund >:Rc%ILym
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^D!UF(H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment wt-)5f'{
主营业务收入 Sales HSTtDTo
主营业务成本 Cost of sales ,#s}nJ4
主营业务税金及附加 Sales tax ~x824xW
营业费用 Operating expenses =s;7T!7!
管理费用 General and administrative expenses Lw3Z^G
财务费用 Financial expenses r l!c\
投资收益 Investment income
e\\ I,
其他业务收入 Other operating income q'PA2a:
营业外收入 Non-operating income ;0ake%v]
补贴收入 Subsidy income ."9v1kW
其他业务支出 Other operating expenses *`|F?wF
营业外支出 Non-operating expenses Cfa?LgSz
所得税 Income tax {AJspLcG
直接人工成本差异(direct labor variance) Qp{{OjD
直接材料成本差异(direct material variance) !sUo+Y
在产品计价(work-in-process costing) d6wsT\S
联产品成本计算(joint products costing) YrA#NTB_o
生产成本汇总程序(accumulation process of procluction cost) `^RpT]S
制造费用差异(manufacturing expenses variance) 75gE>:f
实际成本与估计成本(actual cost and estimated cost) f\1)BZ'I
工资费用分配(salary costs allocation) ZE4~r
q/W
成本曲线(cost curve) SeKU?\
农业生产成本(agriculture production cost) o4tQ9X=}
原始成本和重置成本(original cost and replacement cost) =p$1v{L8
工程施工成本 u PjJ>
v
直接成本与间接成本(direct cost and indirect cost) ~fEgrF d
可控成本(controllable cost) 5v8_ji#l[
制造费用分配(manufacturing expenses allocation) 0z.Hl1
理论成本与应用成本(theory cost and practice cost) waldLb>7D
辅助生产成本分配(auxiliary production cost allocation) |6$6Za]:
期间,费用 *uNa(yd
成本控制程序(procedure of cost control) LC/6'4}_
成本记录(cost entry, cost recorder cost agenda) N _Yop
成本计算分批法(job costing method) _r&`[@m
成本计算分步法 lkOugjI
直接人工成本差异(direct labor variance) :4/RB%)"
成本控制方法(cost control method)