递延税款贷项 Deferred taxation credit 'b" 7Lzp2
股本 Share capital KXz7l\1Gb
已归还投资 Investment returned pub ?%
利润分配-其他转入 Profit appropriation - other transfer in p< pGqW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve * '?V>q,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;y7+ Q
利润分配-提取储备基金 Profit appropriation - reserve fund {|0Y
cL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >`[+24e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N2|NYDQs
利润分配-利润归还投资 Profit appropriation - return investment by profit v e"tbNL
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7'8G ,|&:*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `c ^ ">L
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K[?@nl?,z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w`< {
期初未分配利润 Retained earnings, beginning of the year *T}c{
/
资本公积-股本溢价 Capital surplus - share premium C2b<is=H:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k|RY;
8_
资本公积-接受现金捐赠 Capital surplus - cash donation S&&Q U #
资本公积-股权投资准备 Capital surplus - investment reserve yW*,Llb5
资本公积-拨款转入 Capital surplus - subsidiary t@ri` ?0w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation eu]qgtg~U
资本公积-其他 Capital surplus - others OrL4G
`O
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve sUQ
Q/F6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ew,okRCN
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *Jt+ -ZM
盈余公积-储备基金 Surplus reserve - reserve fund V@y&n1?6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund s`G}MU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment u^i3 @JuX
主营业务收入 Sales '"c`[L7Wn
主营业务成本 Cost of sales <Mj{pN3
主营业务税金及附加 Sales tax *aFh*-Sj2I
营业费用 Operating expenses
Z<=L
管理费用 General and administrative expenses \|B\7a'4
财务费用 Financial expenses }Q\+w,pJgN
投资收益 Investment income p1.3)=T
其他业务收入 Other operating income )p#L "r^)
营业外收入 Non-operating income vxi_Y\r=T
补贴收入 Subsidy income wSM(!:on5
其他业务支出 Other operating expenses K:VZ#U(_
营业外支出 Non-operating expenses A@Zqh<,Ud
所得税 Income tax e]dFNunFq0
直接人工成本差异(direct labor variance) (7&b)"y
直接材料成本差异(direct material variance) FI$
-."F
在产品计价(work-in-process costing) *)?'!
联产品成本计算(joint products costing) " &`>+Yw
生产成本汇总程序(accumulation process of procluction cost) g-ZXj4Ph!
制造费用差异(manufacturing expenses variance) )_>'D4l ?
实际成本与估计成本(actual cost and estimated cost) tnBCO%uG
工资费用分配(salary costs allocation) rf`xY4I\
成本曲线(cost curve) {61Y;
农业生产成本(agriculture production cost) ~> _UTI
原始成本和重置成本(original cost and replacement cost) zK_P3r LsS
工程施工成本 t.\ Pn4
直接成本与间接成本(direct cost and indirect cost) C CLc,r>)
可控成本(controllable cost) OTAe#]#
制造费用分配(manufacturing expenses allocation) Zz Q LbCV
理论成本与应用成本(theory cost and practice cost) SjF(;0k C
辅助生产成本分配(auxiliary production cost allocation) K W
ZEi?
期间,费用 %<p/s ;eu
成本控制程序(procedure of cost control) '.gi@Sr5
成本记录(cost entry, cost recorder cost agenda) %\}5u[ V
成本计算分批法(job costing method) `PI*\t0
成本计算分步法 iweT @ P`
直接人工成本差异(direct labor variance) i{:i RUC#
成本控制方法(cost control method)
