递延税款贷项 Deferred taxation credit &Tl3\T0 D
股本 Share capital m[%&K W(
已归还投资 Investment returned nww,y
利润分配-其他转入 Profit appropriation - other transfer in +jQW 6k#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l? 7D0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ld}- }W-cq
利润分配-提取储备基金 Profit appropriation - reserve fund .hn "NXy
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k`xPf\^tf
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \iO
,y:
利润分配-利润归还投资 Profit appropriation - return investment by profit J4=~ .&6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F DXAe-|Q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CSIW|R@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ys09W+B7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W!htCwnkF
期初未分配利润 Retained earnings, beginning of the year 3-z57f,}6~
资本公积-股本溢价 Capital surplus - share premium yA =#Ji
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F d *p3a
资本公积-接受现金捐赠 Capital surplus - cash donation U%m,:b6V
资本公积-股权投资准备 Capital surplus - investment reserve ig jr=e
资本公积-拨款转入 Capital surplus - subsidiary w8$ 8P
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
+>Y2luR1
资本公积-其他 Capital surplus - others T[q2quXgk
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _-^a8F>/19
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -=@d2LY
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eUQrn>`
盈余公积-储备基金 Surplus reserve - reserve fund J?LetyDNr]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund f{G
^b&x
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <Zn ]L:
主营业务收入 Sales H
$XO] \
主营业务成本 Cost of sales "V}WV!w
主营业务税金及附加 Sales tax q\/ph (HF
营业费用 Operating expenses h b_"E, `F
管理费用 General and administrative expenses /*i[ MB
财务费用 Financial expenses 2old})CLJ
投资收益 Investment income :)p\a1I[*
其他业务收入 Other operating income E WrIDZi
营业外收入 Non-operating income -LhO
</l
补贴收入 Subsidy income +9<"Y6
其他业务支出 Other operating expenses :[kfWai #(
营业外支出 Non-operating expenses I w~R@,
所得税 Income tax 58V`I5_
直接人工成本差异(direct labor variance) +<a-;e{
直接材料成本差异(direct material variance) wQEsq<
在产品计价(work-in-process costing) ~l+2Z4nV
联产品成本计算(joint products costing) _ VKBzOH
生产成本汇总程序(accumulation process of procluction cost) DS%~'S
制造费用差异(manufacturing expenses variance) o#fr5 >h-w
实际成本与估计成本(actual cost and estimated cost) s'b 4M e
工资费用分配(salary costs allocation) 41Hv)}Yd
成本曲线(cost curve) u0zF::
农业生产成本(agriculture production cost) I() =Ufs5z
原始成本和重置成本(original cost and replacement cost) k{d]
工程施工成本 c#( Hh{0
直接成本与间接成本(direct cost and indirect cost)
?I{L^j^#4
可控成本(controllable cost) 3:C)1q
制造费用分配(manufacturing expenses allocation) k<Qhw)M8
理论成本与应用成本(theory cost and practice cost) FUzN }"\1
辅助生产成本分配(auxiliary production cost allocation) f$ 9O0,}%O
期间,费用 #9zpJ\E
成本控制程序(procedure of cost control) 70Jx[3vr
成本记录(cost entry, cost recorder cost agenda) %;_94!(hC
成本计算分批法(job costing method) \ Kr8k`f
成本计算分步法 VK286[[fv
直接人工成本差异(direct labor variance) )Fon;/p
成本控制方法(cost control method)
