递延税款贷项 Deferred taxation credit KH)pJG|NY
股本 Share capital 0XQ-
已归还投资 Investment returned ^k9rDn/AW
利润分配-其他转入 Profit appropriation - other transfer in e>(Wvb&4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1(F'~i|5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HU.1":.;
利润分配-提取储备基金 Profit appropriation - reserve fund wO\!xW:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "]9_Fv
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a j_:|]j
利润分配-利润归还投资 Profit appropriation - return investment by profit n=SzF(S[M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `i{4cT8:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o9^$hDs,si
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uc>LFX&
-B
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n
K0hTQ
期初未分配利润 Retained earnings, beginning of the year ^8U6"O6|X
资本公积-股本溢价 Capital surplus - share premium A&?WP\_z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8Y]}Gb!
资本公积-接受现金捐赠 Capital surplus - cash donation qFGB'mIrFz
资本公积-股权投资准备 Capital surplus - investment reserve jS}'cm-
资本公积-拨款转入 Capital surplus - subsidiary 'NRN_c9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -<12~HKK::
资本公积-其他 Capital surplus - others PH{c,
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /!o1l\i=5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N)Qlkz$X
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +&zb^C`J
盈余公积-储备基金 Surplus reserve - reserve fund 6#/LyzZq|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .w=:+msL{(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5!2J;.&
主营业务收入 Sales +,:nm_kQU
主营业务成本 Cost of sales 4E,hcu
主营业务税金及附加 Sales tax c@)p Ki#W
营业费用 Operating expenses hu`Lv
管理费用 General and administrative expenses wZ}n3R,
财务费用 Financial expenses Pi^ECSzQu[
投资收益 Investment income 9 #.<E5:
其他业务收入 Other operating income #.RG1-L
营业外收入 Non-operating income ]Sk#a-^~
补贴收入 Subsidy income
R'jUS7]Y
其他业务支出 Other operating expenses
Qj{$dqmDN
营业外支出 Non-operating expenses CAA tco5
所得税 Income tax ~k"eEV
p
直接人工成本差异(direct labor variance) 5?S{W
直接材料成本差异(direct material variance) []sB^UT
在产品计价(work-in-process costing) %D`^
联产品成本计算(joint products costing) \fkS_r, i
生产成本汇总程序(accumulation process of procluction cost) yd{Y}.
制造费用差异(manufacturing expenses variance) ~pDRF(
实际成本与估计成本(actual cost and estimated cost) cWX"e6
工资费用分配(salary costs allocation) _3-RoA'UZr
成本曲线(cost curve) YqK+F=0
农业生产成本(agriculture production cost) Z{8e
xym
原始成本和重置成本(original cost and replacement cost) d;*OO xQV
工程施工成本 q!ulE{ ^
直接成本与间接成本(direct cost and indirect cost)
<Hq6]\<
可控成本(controllable cost) 7TMDZ*
制造费用分配(manufacturing expenses allocation) 'b?#4rq}
理论成本与应用成本(theory cost and practice cost) ;p?42rCIcl
辅助生产成本分配(auxiliary production cost allocation) oho AUT
期间,费用 ZQgxrZx3
成本控制程序(procedure of cost control) %M4XbSN|
成本记录(cost entry, cost recorder cost agenda) <s59OdzP
成本计算分批法(job costing method) =0jmm(:Jh
成本计算分步法 ;%3thm7+
直接人工成本差异(direct labor variance) GA%"w=M\
成本控制方法(cost control method)