递延税款贷项 Deferred taxation credit }R2afTn[;
股本 Share capital ^F`\B'8MF
已归还投资 Investment returned Q
(ec>+oi
利润分配-其他转入 Profit appropriation - other transfer in \6K1Z!*;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^<QF * !
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve U~Y
jTjbd
利润分配-提取储备基金 Profit appropriation - reserve fund Bu,VLIba
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fd *<m8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
UWg+7RL
利润分配-利润归还投资 Profit appropriation - return investment by profit QKtVwsz
+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :ej`]yK |
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pQ9~ ^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends DYaOlT(rE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G
jo&~*;
期初未分配利润 Retained earnings, beginning of the year @c^g<
资本公积-股本溢价 Capital surplus - share premium #wP$LKk
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gaxxB]8
资本公积-接受现金捐赠 Capital surplus - cash donation t[Ywp!y[
资本公积-股权投资准备 Capital surplus - investment reserve -
{|
资本公积-拨款转入 Capital surplus - subsidiary (G`O
[JF
资本公积-外币资本折算差额 Capital surplus - foreign currency translation NJ$c0CNy
资本公积-其他 Capital surplus - others F@u>5e^6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >'|Wrz67Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [-'LJG Wb<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T +~
_ D
盈余公积-储备基金 Surplus reserve - reserve fund +a!uS0fIJi
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Sx}61 ?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment px=r~8M9}
主营业务收入 Sales w>uo-88
主营业务成本 Cost of sales vK,.
P:n
主营业务税金及附加 Sales tax !=rJ~s
F/{
营业费用 Operating expenses h^ =9R6im
管理费用 General and administrative expenses 1h#UM6
财务费用 Financial expenses { '1e?
投资收益 Investment income = %oQIx
其他业务收入 Other operating income - Vhxnh S
营业外收入 Non-operating income
T6N~L~J
补贴收入 Subsidy income ".Sa[A;~
其他业务支出 Other operating expenses ;J&9 l
>
营业外支出 Non-operating expenses Nvj0MD{ X
所得税 Income tax l fJ
lXD
直接人工成本差异(direct labor variance) nh? ~S`
直接材料成本差异(direct material variance) 8$C?j\J|*
在产品计价(work-in-process costing) eL{6;.C
联产品成本计算(joint products costing) y?.l9
生产成本汇总程序(accumulation process of procluction cost) <^Sp4J
制造费用差异(manufacturing expenses variance) & 24$*Oe
实际成本与估计成本(actual cost and estimated cost) Rg6/6/ IN
工资费用分配(salary costs allocation) :zLeS-
成本曲线(cost curve) "E}38
农业生产成本(agriculture production cost) diDB>W
原始成本和重置成本(original cost and replacement cost) k~HS_b*]d
工程施工成本 QTT2P(Pz
直接成本与间接成本(direct cost and indirect cost) VAet!H +]
可控成本(controllable cost) Z]x)d|3;
制造费用分配(manufacturing expenses allocation) wH N5
H
理论成本与应用成本(theory cost and practice cost) B 7 ty*)i?
辅助生产成本分配(auxiliary production cost allocation) *#g[
jl4
期间,费用 S^*ME*DDz
成本控制程序(procedure of cost control) [ %:%C]4
成本记录(cost entry, cost recorder cost agenda) &NB"[Mm :@
成本计算分批法(job costing method) 2V)qnMxAZJ
成本计算分步法 /j:fc?yv
直接人工成本差异(direct labor variance) Ch,%xs.)G
成本控制方法(cost control method)
