递延税款贷项 Deferred taxation credit |lm
股本 Share capital R!0O[i
已归还投资 Investment returned %k_R;/fjW
利润分配-其他转入 Profit appropriation - other transfer in }_u1'
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <%#M&9d)E
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {(U?)4 @
利润分配-提取储备基金 Profit appropriation - reserve fund ~>3$Id:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund B4bC6$Lg
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3+@ p
利润分配-利润归还投资 Profit appropriation - return investment by profit v3x_8n$C9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "
|[w.`
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H{
p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sDTCV8"w
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lO3$V JI
期初未分配利润 Retained earnings, beginning of the year tPIT+1. ]z
资本公积-股本溢价 Capital surplus - share premium wASgdGoy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 75v 5/5zRn
资本公积-接受现金捐赠 Capital surplus - cash donation I7ZY9W(S
资本公积-股权投资准备 Capital surplus - investment reserve f9W@!] LHJ
资本公积-拨款转入 Capital surplus - subsidiary r" d/ 9
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -"YQ o
资本公积-其他 Capital surplus - others jq
yqOhb4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w{f!t8C*s
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .xS3,O_[
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j$'L-kK+
盈余公积-储备基金 Surplus reserve - reserve fund
58\Rl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FPE[}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /.9j$iK#
主营业务收入 Sales -lV]( (I&
主营业务成本 Cost of sales >&6pBtC_
主营业务税金及附加 Sales tax mYJ%gdTpo
营业费用 Operating expenses -'BC*fV r
管理费用 General and administrative expenses 5+\[x `
财务费用 Financial expenses #|k;nFJ
投资收益 Investment income `C
A-s
其他业务收入 Other operating income ()e .J
营业外收入 Non-operating income \W=~@k
补贴收入 Subsidy income `9E:V=
其他业务支出 Other operating expenses -CtLL _ I
营业外支出 Non-operating expenses 3/>T/To&2
所得税 Income tax xy) Y)yp
直接人工成本差异(direct labor variance) Y f:xM>.%
直接材料成本差异(direct material variance) F$ QN>wPpM
在产品计价(work-in-process costing) DP , owk
联产品成本计算(joint products costing) Wjc1 EW!2x
生产成本汇总程序(accumulation process of procluction cost) dP 63bV
制造费用差异(manufacturing expenses variance) z )s{>^D
实际成本与估计成本(actual cost and estimated cost)
F$<>JEdX
工资费用分配(salary costs allocation) smvIU0:K
成本曲线(cost curve)
Z
6KM%R
农业生产成本(agriculture production cost) *yKw@@d+p
原始成本和重置成本(original cost and replacement cost) &
9}L +/,
工程施工成本 j hf %ze
直接成本与间接成本(direct cost and indirect cost) G8dC5+h
可控成本(controllable cost) iU"jV*P]
制造费用分配(manufacturing expenses allocation) KI)jP((
理论成本与应用成本(theory cost and practice cost) ]Q1? Ox:'
辅助生产成本分配(auxiliary production cost allocation) 1Q"w)Ta
期间,费用 d.Wq@(ZoA
成本控制程序(procedure of cost control) RnC96"";R.
成本记录(cost entry, cost recorder cost agenda) z(b0U6)qQ
成本计算分批法(job costing method) Xu\FcQ{
成本计算分步法 C1&~Y.6m
直接人工成本差异(direct labor variance) kDI(Y=F g
成本控制方法(cost control method)
