递延税款贷项 Deferred taxation credit S/YT
V
股本 Share capital O$QtZE61
已归还投资 Investment returned USgZ%xk2
利润分配-其他转入 Profit appropriation - other transfer in z~[:@mGl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /.1c<!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (,Zy2wr=
利润分配-提取储备基金 Profit appropriation - reserve fund yo\R[i(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *'5)CC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h`O"]2
利润分配-利润归还投资 Profit appropriation - return investment by profit 9a\H+Y~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends XO[S(q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |
'mw
r!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends m]C|8b7Y
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
s3nt12
期初未分配利润 Retained earnings, beginning of the year G- _h 2
资本公积-股本溢价 Capital surplus - share premium -D=J/5L#5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Y
j[M>v
资本公积-接受现金捐赠 Capital surplus - cash donation 71euRIW'5
资本公积-股权投资准备 Capital surplus - investment reserve ug?gVK
资本公积-拨款转入 Capital surplus - subsidiary zK Rt\;PW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n7Em
t$Hi>
资本公积-其他 Capital surplus - others Q]44A+M]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m A
cny$u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g]kM7,/M
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X
<:B"rPuK
盈余公积-储备基金 Surplus reserve - reserve fund ?=
G+L0t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund PE!/ n6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment z{wW6sgPr
主营业务收入 Sales e}@VR<h
主营业务成本 Cost of sales zL8Z8eh">
主营业务税金及附加 Sales tax .bdp=vbA
营业费用 Operating expenses n6A N
管理费用 General and administrative expenses e"=/zZH3
财务费用 Financial expenses VT>TmfN(I
投资收益 Investment income E[Xqyp!<
其他业务收入 Other operating income .>QzM>zO
营业外收入 Non-operating income hc"l^a!7ic
补贴收入 Subsidy income u^6@
!M
其他业务支出 Other operating expenses @=
E~`
营业外支出 Non-operating expenses PjwDth
A1
所得税 Income tax *R'r=C`
直接人工成本差异(direct labor variance) |uUGvIsXn
直接材料成本差异(direct material variance) ?L K
n
在产品计价(work-in-process costing) ^pB}eh.@U
联产品成本计算(joint products costing) "0*yD[2
生产成本汇总程序(accumulation process of procluction cost) QR+xPY~
制造费用差异(manufacturing expenses variance) fyt ODsb>
实际成本与估计成本(actual cost and estimated cost) C8{bqmlm@
工资费用分配(salary costs allocation) 2/WtOQIB
成本曲线(cost curve) @euH[<
农业生产成本(agriculture production cost) ]izrr
原始成本和重置成本(original cost and replacement cost) 1iA0+Ex(j
工程施工成本 EF>vu+YK
直接成本与间接成本(direct cost and indirect cost) `i!BXOOV{
可控成本(controllable cost) DB~3(r?K
制造费用分配(manufacturing expenses allocation) 9f#~RY|#m
理论成本与应用成本(theory cost and practice cost) Q,ezAE
辅助生产成本分配(auxiliary production cost allocation) 8+f{ /
期间,费用 /"+CH\)
E
成本控制程序(procedure of cost control) ^_4e^D]P"
成本记录(cost entry, cost recorder cost agenda) y ;/T.W9!
成本计算分批法(job costing method) ]!c59%f=
成本计算分步法
enC/@){~
直接人工成本差异(direct labor variance)
v
9
,<2
成本控制方法(cost control method)