递延税款贷项 Deferred taxation credit F
)G#\r
股本 Share capital Ge x^\gf
已归还投资 Investment returned PZ s
利润分配-其他转入 Profit appropriation - other transfer in ]F~5l?4u#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tznT*EQr
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $O#h4L_
利润分配-提取储备基金 Profit appropriation - reserve fund s0u$DM2
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NKRXY~zHh
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FYJB.lAT
利润分配-利润归还投资 Profit appropriation - return investment by profit ='FEC-f95
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6yU~^))bx
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }|d:(*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?#'qY6 ^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BI
s!
期初未分配利润 Retained earnings, beginning of the year g6farLBF
资本公积-股本溢价 Capital surplus - share premium Smp+}-3O
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |w5#a_adM
资本公积-接受现金捐赠 Capital surplus - cash donation `#
V"@Go
资本公积-股权投资准备 Capital surplus - investment reserve Am0$U eSZ
资本公积-拨款转入 Capital surplus - subsidiary DCm;dh
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )UeG2dXx7
资本公积-其他 Capital surplus - others _:z~P<%s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4 R]|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2a^(8A`7W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TsD
>m
盈余公积-储备基金 Surplus reserve - reserve fund B.|vmq,u
盈余公积-企业发展基金 Surplus reserve - enterprise development fund aj\'qRrU$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )q,}jeM8
主营业务收入 Sales E_OLf%um
主营业务成本 Cost of sales G~PP1sf
主营业务税金及附加 Sales tax /H)g<YA
营业费用 Operating expenses IO+z:D{
管理费用 General and administrative expenses &
2bf
财务费用 Financial expenses ~^eAS;
投资收益 Investment income Pzqgg43Xf
其他业务收入 Other operating income H`P )
营业外收入 Non-operating income 1li`+~L
F
补贴收入 Subsidy income -'nx7wnj2
其他业务支出 Other operating expenses {`'b+0[;@
营业外支出 Non-operating expenses p#&6Ed*V
所得税 Income tax *,. {Xf
直接人工成本差异(direct labor variance) 1Nz\3]
-
直接材料成本差异(direct material variance) (Cq-8**dY
在产品计价(work-in-process costing) %F7aFvl*
联产品成本计算(joint products costing) [H&m@*UO
生产成本汇总程序(accumulation process of procluction cost) Vf@/}=X *
制造费用差异(manufacturing expenses variance) M;E&@[5
实际成本与估计成本(actual cost and estimated cost) g N[r*:B
工资费用分配(salary costs allocation) @EQ{lGpU3
成本曲线(cost curve) *n47.(a2i
农业生产成本(agriculture production cost) aH6pys!O
原始成本和重置成本(original cost and replacement cost) 5Ql6?UHD
工程施工成本 aZ'p:9e
直接成本与间接成本(direct cost and indirect cost) #Ky0` n
可控成本(controllable cost) #\jPBLc
制造费用分配(manufacturing expenses allocation) mB\5b
SFY`
理论成本与应用成本(theory cost and practice cost)
R[Rs2eS_
辅助生产成本分配(auxiliary production cost allocation) 1~*_H_Q't
期间,费用 T|m+UL
p~
成本控制程序(procedure of cost control) ex['{|a{
成本记录(cost entry, cost recorder cost agenda) RsbrD8*AD
成本计算分批法(job costing method) 5mV'k"Om#"
成本计算分步法 `8Om*{xg
直接人工成本差异(direct labor variance) >8VJ!Kg4
成本控制方法(cost control method)