递延税款贷项 Deferred taxation credit yKR0]6ahA
股本 Share capital p^_E7k<ag
已归还投资 Investment returned mPHn &4
利润分配-其他转入 Profit appropriation - other transfer in t
>89(
k
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )3i}(h0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5H_%inWM
利润分配-提取储备基金 Profit appropriation - reserve fund 2i);2>HLG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -e_+x'uF
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \R&4Nu2F
利润分配-利润归还投资 Profit appropriation - return investment by profit Nkfu k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4uip!@$K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 51oZw%os=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )N
QtjB$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {},rbQ
-
期初未分配利润 Retained earnings, beginning of the year }K=TB}yY
资本公积-股本溢价 Capital surplus - share premium /Cd`h;#@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Ov{fO
资本公积-接受现金捐赠 Capital surplus - cash donation v2<roG6.V
资本公积-股权投资准备 Capital surplus - investment reserve *b"(r|Ko
资本公积-拨款转入 Capital surplus - subsidiary
[kqxC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *"E?n>b
资本公积-其他 Capital surplus - others @Kri)U
i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k
fx<T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qL^
}t_>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]y6`9p
盈余公积-储备基金 Surplus reserve - reserve fund ZyqTtA!A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g0.D36
盈余公积-利润归还投资 Surplus reserve - reture investment by investment YWA:741
主营业务收入 Sales @URLFMFi
主营业务成本 Cost of sales H
3 _7a 9
主营业务税金及附加 Sales tax (sw1HR
营业费用 Operating expenses "m]"%MU78
管理费用 General and administrative expenses z`uqK!v(K
财务费用 Financial expenses fSp(}'m2L
投资收益 Investment income l79jd%/m
其他业务收入 Other operating income P[{w23`4
营业外收入 Non-operating income ^o't&
补贴收入 Subsidy income
P9J3Ii!
其他业务支出 Other operating expenses v>Il#
营业外支出 Non-operating expenses `4s5yNUi=
所得税 Income tax /2oTqEqaV
直接人工成本差异(direct labor variance) Yt*M|0bL
直接材料成本差异(direct material variance) zY8"\ZB
在产品计价(work-in-process costing) 0_bt*.wI+
联产品成本计算(joint products costing) GK}?*Lfs
生产成本汇总程序(accumulation process of procluction cost) . iq.H
制造费用差异(manufacturing expenses variance) $4kc i@.
实际成本与估计成本(actual cost and estimated cost) R~b9
)
工资费用分配(salary costs allocation) S>7Zq5*
成本曲线(cost curve) ^ j@Q2>&?
农业生产成本(agriculture production cost) mM~!68lR
原始成本和重置成本(original cost and replacement cost) 1$idF
工程施工成本 *Rshzv[
直接成本与间接成本(direct cost and indirect cost) S6H=(l58
可控成本(controllable cost) PK C``+Ki
制造费用分配(manufacturing expenses allocation) MAR
kTxzi
理论成本与应用成本(theory cost and practice cost) ac.O#6&
辅助生产成本分配(auxiliary production cost allocation) #I@]8U#,":
期间,费用 sXTt)J
成本控制程序(procedure of cost control)
4:cbasy
成本记录(cost entry, cost recorder cost agenda) OR a!84L
成本计算分批法(job costing method) BmrP]3 W?
成本计算分步法 0[D5]mcv
直接人工成本差异(direct labor variance) &+`l
$h
成本控制方法(cost control method)