递延税款贷项 Deferred taxation credit r+BPz%wM=O
股本 Share capital K4vl#*qn
已归还投资 Investment returned lW,rzJ1
利润分配-其他转入 Profit appropriation - other transfer in ?PIOuN=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o3hsPzOQx
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Os?`!1-
利润分配-提取储备基金 Profit appropriation - reserve fund =NH
p%|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5o~
;0K]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _RFTm.9&
利润分配-利润归还投资 Profit appropriation - return investment by profit pZ/aZg1Ld
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zkdyfl5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pI>i1f=W
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
Tsez&R$k
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nQc]f*
期初未分配利润 Retained earnings, beginning of the year VP$ `.y
资本公积-股本溢价 Capital surplus - share premium _u^ S[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Rld1pX2v
资本公积-接受现金捐赠 Capital surplus - cash donation F*F
U[ 5
资本公积-股权投资准备 Capital surplus - investment reserve nlsQf3
资本公积-拨款转入 Capital surplus - subsidiary `0tzQ>ZQq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?qviJDD|f
资本公积-其他 Capital surplus - others -d+q +l>0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
-<gGNj.x-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R=IZFwr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZJ9J*5!C
盈余公积-储备基金 Surplus reserve - reserve fund DiyviH
盈余公积-企业发展基金 Surplus reserve - enterprise development fund V`V
Z[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )5r *2I
主营业务收入 Sales 5-Vdq
主营业务成本 Cost of sales Kr!(<i
主营业务税金及附加 Sales tax swvn*xr
营业费用 Operating expenses <im
BFw
管理费用 General and administrative expenses |?CR|xqT
财务费用 Financial expenses (
w(GJ/g
投资收益 Investment income I| qoH N,g
其他业务收入 Other operating income wRL=9/5(8
营业外收入 Non-operating income (^'TT>2B
补贴收入 Subsidy income DUc
-D==
其他业务支出 Other operating expenses EKsL0;FV
营业外支出 Non-operating expenses GZ#6}/;b
所得税 Income tax YFD'&N,sx
直接人工成本差异(direct labor variance) #`5{?2gS9
直接材料成本差异(direct material variance) hPhNDmL#3
在产品计价(work-in-process costing) 'dYjbQ}~;
联产品成本计算(joint products costing) oHkF>B
[
生产成本汇总程序(accumulation process of procluction cost) ,[}5@cS
制造费用差异(manufacturing expenses variance) d/G`w{H}y
实际成本与估计成本(actual cost and estimated cost) "8wRxDr+
工资费用分配(salary costs allocation) k:nR'TI
成本曲线(cost curve) A.<HOx
农业生产成本(agriculture production cost) ngoo4}
原始成本和重置成本(original cost and replacement cost) {O,D9 <
工程施工成本 'v.i' 6
直接成本与间接成本(direct cost and indirect cost) r>1M&Y=<
可控成本(controllable cost) 0 !yvcviw
制造费用分配(manufacturing expenses allocation) Ep/4o<N(
理论成本与应用成本(theory cost and practice cost) rxu
6 #v F
辅助生产成本分配(auxiliary production cost allocation) .7TQae%
期间,费用 Q}~of}h/
成本控制程序(procedure of cost control) iha{(-
成本记录(cost entry, cost recorder cost agenda) TIbqUR
成本计算分批法(job costing method)
RKsr}-18
成本计算分步法 [L 0`B9TD~
直接人工成本差异(direct labor variance) Jw'%[(q
Q
成本控制方法(cost control method)