递延税款贷项 Deferred taxation credit |$
lM#Ua
股本 Share capital lUMS;H(
已归还投资 Investment returned 4?q <e*W
利润分配-其他转入 Profit appropriation - other transfer in KJaXg;,H
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve waj0"u^#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7%|~ >
利润分配-提取储备基金 Profit appropriation - reserve fund %2{ %Obp'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ud'-;W
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;"~
fZ2$U
利润分配-利润归还投资 Profit appropriation - return investment by profit 2Tp1 n8FV
利润分配-应付优先股股利 Profit appropriation - preference shares dividends he
C/\@B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `3WFjU 5a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2$g6}A`r
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IS &ZqE(`e
期初未分配利润 Retained earnings, beginning of the year Ni-xx9)=
资本公积-股本溢价 Capital surplus - share premium dQA'($
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %D%8^Z d_
资本公积-接受现金捐赠 Capital surplus - cash donation (jRm[7H
资本公积-股权投资准备 Capital surplus - investment reserve sg3OL/"
资本公积-拨款转入 Capital surplus - subsidiary VKG&Y_7N
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2Ay * kmW
资本公积-其他 Capital surplus - others :2rZcoNb.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1;Cyz )
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P uA9X[=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |Sy<@oq
盈余公积-储备基金 Surplus reserve - reserve fund {YAJBIvHV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _ 4U5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7` zHX&-W
主营业务收入 Sales gv- xm
主营业务成本 Cost of sales 3yU.& k
主营业务税金及附加 Sales tax sHt].gZ
营业费用 Operating expenses {byBc G
管理费用 General and administrative expenses 26I_ YL,S
财务费用 Financial expenses uXJ;A *
投资收益 Investment income aJbO((%$|u
其他业务收入 Other operating income \F/hMXDlJ
营业外收入 Non-operating income r") `Ph@yp
补贴收入 Subsidy income 7WkB>cn
其他业务支出 Other operating expenses :~tAUy":_*
营业外支出 Non-operating expenses AQ ,'
6F9
所得税 Income tax :toh0oB[
直接人工成本差异(direct labor variance) zuJ@E=7
直接材料成本差异(direct material variance) -w}]fb2Q>
在产品计价(work-in-process costing) 4C61GB?Vy
联产品成本计算(joint products costing) _/-jX
生产成本汇总程序(accumulation process of procluction cost) 8pIP
制造费用差异(manufacturing expenses variance) /v1Q4mq
实际成本与估计成本(actual cost and estimated cost) j<V Fn~*_
工资费用分配(salary costs allocation) Q
Nh|Wz
成本曲线(cost curve) hI s4@0
农业生产成本(agriculture production cost) 0ghGBuv1s
原始成本和重置成本(original cost and replacement cost) +./H6!
工程施工成本 ' g=
直接成本与间接成本(direct cost and indirect cost) tl,.f jZn
可控成本(controllable cost) .oYl-.E>&
制造费用分配(manufacturing expenses allocation) dJeN bVd
理论成本与应用成本(theory cost and practice cost) VM
GS[qrG
辅助生产成本分配(auxiliary production cost allocation) a eFe!`F
期间,费用 c'>/
成本控制程序(procedure of cost control) aQ?/%\>
成本记录(cost entry, cost recorder cost agenda) Y)0*b5?1r
成本计算分批法(job costing method) O`x;, 6Vr
成本计算分步法 #~}nFY.
直接人工成本差异(direct labor variance) LrM=*R h,O
成本控制方法(cost control method)
