递延税款贷项 Deferred taxation credit BQ\
o?= {
股本 Share capital P5vxQR_*lc
已归还投资 Investment returned #!a}ZhIt
利润分配-其他转入 Profit appropriation - other transfer in VR/*h%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !N, Oe<
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #M9rt ~4
利润分配-提取储备基金 Profit appropriation - reserve fund 3%"r%:fQB/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^xB=d S~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "JHd F&
利润分配-利润归还投资 Profit appropriation - return investment by profit WfnBWSA2 T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Y|NL #F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 82mKI+9&"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x
*p>l !
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U6 4WTS@
期初未分配利润 Retained earnings, beginning of the year bZf18lvij:
资本公积-股本溢价 Capital surplus - share premium 3k5C;5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4P1<Zi+<
资本公积-接受现金捐赠 Capital surplus - cash donation Bu :h_sV D
资本公积-股权投资准备 Capital surplus - investment reserve s ]D&):
资本公积-拨款转入 Capital surplus - subsidiary 7RH1,k
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,};UD
W
资本公积-其他 Capital surplus - others 7U:-zfq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )QeXA )
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve L?W F[nF R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G-5 4D_ 4
盈余公积-储备基金 Surplus reserve - reserve fund d[cqs9=\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j,HUk,e^&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]\ fXy?2
主营业务收入 Sales BqF%2 {
主营业务成本 Cost of sales W.B;Dy,Y
主营业务税金及附加 Sales tax sYt\3/yL'
营业费用 Operating expenses &}YJ"o[I
管理费用 General and administrative expenses 9>@@W#TK~
财务费用 Financial expenses E{Gkq :
投资收益 Investment income f&z@J ,_=
其他业务收入 Other operating income aGl*h" &
营业外收入 Non-operating income "ggViIOw&
补贴收入 Subsidy income c^4^z"Mo`
其他业务支出 Other operating expenses V>8)1)dF
营业外支出 Non-operating expenses 5
1,RbADB
所得税 Income tax \.@fAgv
直接人工成本差异(direct labor variance) IvW%n(a8^
直接材料成本差异(direct material variance) `cz%(R y,
在产品计价(work-in-process costing) 9;fyC =
联产品成本计算(joint products costing) {iz,iv/U
生产成本汇总程序(accumulation process of procluction cost) {~Q9jg(A
制造费用差异(manufacturing expenses variance)
;8?i
实际成本与估计成本(actual cost and estimated cost) lur$?_gt
工资费用分配(salary costs allocation) ,-4SVj8$P
成本曲线(cost curve) ?u*gK I
农业生产成本(agriculture production cost) PYOU=R%o`8
原始成本和重置成本(original cost and replacement cost) u$3wdZ2&m
工程施工成本 2jMV6S9
直接成本与间接成本(direct cost and indirect cost) _tl,- }~
可控成本(controllable cost) C( ay7
制造费用分配(manufacturing expenses allocation) HQpw2bdy
理论成本与应用成本(theory cost and practice cost) @[:JQ'R=
辅助生产成本分配(auxiliary production cost allocation) QG|KZ 8uO
期间,费用 APfD
y
成本控制程序(procedure of cost control) !I 7bxDzK$
成本记录(cost entry, cost recorder cost agenda) I3{koI
成本计算分批法(job costing method) 8 |@WuD
成本计算分步法 ,>:
直接人工成本差异(direct labor variance) W7j-siWJ
成本控制方法(cost control method)
