递延税款贷项 Deferred taxation credit YBX)eWslK
股本 Share capital EKZA5J7kn
已归还投资 Investment returned WD15pq l
利润分配-其他转入 Profit appropriation - other transfer in "^;#f+0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve CO-Iar
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve i@P 9EU
利润分配-提取储备基金 Profit appropriation - reserve fund )]%e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,~(|p`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1ZT^)/ G
利润分配-利润归还投资 Profit appropriation - return investment by profit \un sh^M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5;W\2yj
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q |
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7\
mDBG
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w#*/ y?" D
期初未分配利润 Retained earnings, beginning of the year ,H>W:O
资本公积-股本溢价 Capital surplus - share premium >s&XX,
w
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /"=29sWB
资本公积-接受现金捐赠 Capital surplus - cash donation B@ -|b
资本公积-股权投资准备 Capital surplus - investment reserve ?4^} ;wDb2
资本公积-拨款转入 Capital surplus - subsidiary `9/ 0J-7*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation vR7ct av
资本公积-其他 Capital surplus - others NX?}{'f
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >Q;
g0\
I_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pvl Djj}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /K7Bae5h
盈余公积-储备基金 Surplus reserve - reserve fund hM?`x(P
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
:-z&Y492
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $= /rGpAk
主营业务收入 Sales jz*0`9&_
主营业务成本 Cost of sales o& ~dGG4J
主营业务税金及附加 Sales tax Y?<)Dg .[
营业费用 Operating expenses 5J
ySFG3
管理费用 General and administrative expenses $; ?c?n+
财务费用 Financial expenses S+r^B?a<oM
投资收益 Investment income jh[
#p?:
其他业务收入 Other operating income w&%9IJ
营业外收入 Non-operating income iQqqs`K
补贴收入 Subsidy income oz LH ]*
其他业务支出 Other operating expenses 4sTMgBz w
营业外支出 Non-operating expenses G~"z_
(
所得税 Income tax $!f !,fw+
直接人工成本差异(direct labor variance) 6,X+1EXY
直接材料成本差异(direct material variance) <Z},A-\
S*
在产品计价(work-in-process costing) 0Z"s_r }h
联产品成本计算(joint products costing) bl=ku<}@
生产成本汇总程序(accumulation process of procluction cost) "# !D|[h0
制造费用差异(manufacturing expenses variance) }MP>]8Aq
实际成本与估计成本(actual cost and estimated cost) Xx_tpC?
工资费用分配(salary costs allocation) !NTH.U :g
成本曲线(cost curve) ?\ZL#)hr"p
农业生产成本(agriculture production cost) K4:
$=
原始成本和重置成本(original cost and replacement cost) Zae.MO^C!
工程施工成本 =NadAyv
直接成本与间接成本(direct cost and indirect cost) :_v!#H)
可控成本(controllable cost) U9
#w
制造费用分配(manufacturing expenses allocation)
O r7
mD
理论成本与应用成本(theory cost and practice cost) GF*>~_Yr
辅助生产成本分配(auxiliary production cost allocation) \/ErPi=g
期间,费用 *7ZtNo[+
成本控制程序(procedure of cost control) Fk{J@Y
成本记录(cost entry, cost recorder cost agenda) sf$o(^P9\A
成本计算分批法(job costing method) t8P PE
成本计算分步法 1c$vLo832
直接人工成本差异(direct labor variance) l-<`m#/v
成本控制方法(cost control method)
