递延税款贷项 Deferred taxation credit y[I)hSD =
股本 Share capital 6,Y<1b*|Vo
已归还投资 Investment returned 4Y4QR[>IU3
利润分配-其他转入 Profit appropriation - other transfer in 4
{Af 3N
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "'*w _H0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^U]B&+m
利润分配-提取储备基金 Profit appropriation - reserve fund NT<vs"<B
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <%:,{u6
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \LQ54^eB
利润分配-利润归还投资 Profit appropriation - return investment by profit v0'`K 5M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends si`h(VD9w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TAKv E=a;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fHR^?\VVp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s|o+
Im
期初未分配利润 Retained earnings, beginning of the year #Bi8>S
资本公积-股本溢价 Capital surplus - share premium ctu`FQ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8;1,saA_9
资本公积-接受现金捐赠 Capital surplus - cash donation XmX{e.<NZ
资本公积-股权投资准备 Capital surplus - investment reserve h SF4-Vvb
资本公积-拨款转入 Capital surplus - subsidiary 5.zv0tJku
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kr>H,%3~
资本公积-其他 Capital surplus - others M5 T4 {^i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @w5x;uB|%G
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9 Aq\1QC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j5 5;E
E!
盈余公积-储备基金 Surplus reserve - reserve fund RG V}c#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund % Ae43
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (bo-JOOdY(
主营业务收入 Sales g]E>e v{`
主营业务成本 Cost of sales N
Obw/9JO
主营业务税金及附加 Sales tax *^Xtorqo
营业费用 Operating expenses k{- #2Qz
管理费用 General and administrative expenses \9`76*X6
c
财务费用 Financial expenses X>4qL'b:z
投资收益 Investment income 4g^X
e -
其他业务收入 Other operating income 9@yi
UX
营业外收入 Non-operating income kP,^c {
补贴收入 Subsidy income p^THoF'~T
其他业务支出 Other operating expenses r`5svY
营业外支出 Non-operating expenses $hq'9}ASOL
所得税 Income tax 5VhJ*^R`y
直接人工成本差异(direct labor variance) w-w
ap
直接材料成本差异(direct material variance)
w
在产品计价(work-in-process costing) Z ,}c)
联产品成本计算(joint products costing) lmpBf{~ S
生产成本汇总程序(accumulation process of procluction cost) nX|]JW
制造费用差异(manufacturing expenses variance) u; 3wg
`e
实际成本与估计成本(actual cost and estimated cost) &^1{x`Qo=
工资费用分配(salary costs allocation) X &s"}Hf
成本曲线(cost curve) EaUO>S
农业生产成本(agriculture production cost) K4K]o T
原始成本和重置成本(original cost and replacement cost) \_8.\o"@*#
工程施工成本 ((cRe6
直接成本与间接成本(direct cost and indirect cost) G7uYkJO
可控成本(controllable cost) O"V;otlC
制造费用分配(manufacturing expenses allocation) s>c 0K@ADO
理论成本与应用成本(theory cost and practice cost) }(/\ vTn*1
辅助生产成本分配(auxiliary production cost allocation) bK#S xV
期间,费用 M"
R= ;n
成本控制程序(procedure of cost control) TAp8x
成本记录(cost entry, cost recorder cost agenda) AtYqD<hl:
成本计算分批法(job costing method) !@4 i
:,p@
成本计算分步法 }C!g x6
直接人工成本差异(direct labor variance) / lDei}
成本控制方法(cost control method)
