递延税款贷项 Deferred taxation credit 3^m0 k
E
股本 Share capital d{^9` J'
已归还投资 Investment returned e
UMOV ]h
利润分配-其他转入 Profit appropriation - other transfer in f'
|JLhs
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %M"rc4Xd
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1?:/8l%V
利润分配-提取储备基金 Profit appropriation - reserve fund d/I ,`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l /?Jp+ ]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s~N WJ*i
利润分配-利润归还投资 Profit appropriation - return investment by profit t>nx#ErS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >bQ'*!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8T ?= _|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends HRX }r $
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3 !W
M 'i
期初未分配利润 Retained earnings, beginning of the year #mhR^60,
资本公积-股本溢价 Capital surplus - share premium u.!}s2wT#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Zy !^HS$
资本公积-接受现金捐赠 Capital surplus - cash donation QD6<sw@]P
资本公积-股权投资准备 Capital surplus - investment reserve vjN P
资本公积-拨款转入 Capital surplus - subsidiary PVfky@wl"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n*twuB/P 1
资本公积-其他 Capital surplus - others x-0O3IIE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R@ksYC3 F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N %;bV@A9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v6uXik
盈余公积-储备基金 Surplus reserve - reserve fund hnOo T? V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund b; kgP`%%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 90R z#qrI*
主营业务收入 Sales B?b dHO:E~
主营业务成本 Cost of sales D==C"} J
主营业务税金及附加 Sales tax 3a|I | NP
营业费用 Operating expenses "d1~(0=6<m
管理费用 General and administrative expenses B=vBJC)
财务费用 Financial expenses eK8y'VY
投资收益 Investment income c,
IAz
其他业务收入 Other operating income VsIDd}~C%
营业外收入 Non-operating income o03Y w)*
补贴收入 Subsidy income ~w
Ekbq=
其他业务支出 Other operating expenses Epo/ }y
营业外支出 Non-operating expenses EV=/'f[++
所得税 Income tax JU>F&g/|
直接人工成本差异(direct labor variance) "rHcsuSEw
直接材料成本差异(direct material variance) \0)v5u
在产品计价(work-in-process costing) %%uvia=e
联产品成本计算(joint products costing) 8.`*O
生产成本汇总程序(accumulation process of procluction cost) ,)u1r3@I^
制造费用差异(manufacturing expenses variance) Twd Y6E3`
实际成本与估计成本(actual cost and estimated cost) E@.daUo
B
工资费用分配(salary costs allocation) (:|g"8mQm
成本曲线(cost curve) 5t=7-
农业生产成本(agriculture production cost) KE$ I!$zO
原始成本和重置成本(original cost and replacement cost) OSu/ !Iv\
工程施工成本 }BFX7X
直接成本与间接成本(direct cost and indirect cost) Bp:PAy
可控成本(controllable cost) eDkJ+5b
制造费用分配(manufacturing expenses allocation) 4,g[g #g<q
理论成本与应用成本(theory cost and practice cost) h^ o@=%b
辅助生产成本分配(auxiliary production cost allocation) }0okyGg>q
期间,费用 lE=&hba
成本控制程序(procedure of cost control) V*d@@%u**
成本记录(cost entry, cost recorder cost agenda) S {d]0
成本计算分批法(job costing method) |BA&ixHe~C
成本计算分步法 _P}wO8
直接人工成本差异(direct labor variance) s:/Wz39SY3
成本控制方法(cost control method)
