递延税款贷项 Deferred taxation credit G&i!Hs
股本 Share capital sejg&8
已归还投资 Investment returned pi
Z[Y
5OE
利润分配-其他转入 Profit appropriation - other transfer in Bwa'`+bC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Hkwl>R$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve te3}d'9&|
利润分配-提取储备基金 Profit appropriation - reserve fund 4)@mSSfn.
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *v9 2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d/[;
`ZD+
利润分配-利润归还投资 Profit appropriation - return investment by profit *h'=3w:G
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wgamshm"d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CDP
U\ZG
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3QG7C{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U.DDaT1
期初未分配利润 Retained earnings, beginning of the year l038%U~U!
资本公积-股本溢价 Capital surplus - share premium w8MG(Lq1"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t5y;CxL
资本公积-接受现金捐赠 Capital surplus - cash donation y~q8pH1
资本公积-股权投资准备 Capital surplus - investment reserve <eQj`
HL
资本公积-拨款转入 Capital surplus - subsidiary Nv(9N-9r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ldiD2
Q
资本公积-其他 Capital surplus - others ~/98Id}v
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
/H8g(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fh](K'P#^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j@SQ~AS
盈余公积-储备基金 Surplus reserve - reserve fund +y&Tf#.V/A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund kQEy#JQmB
盈余公积-利润归还投资 Surplus reserve - reture investment by investment GBRa.;Kk
主营业务收入 Sales 9{
>Ui
主营业务成本 Cost of sales .(^ ,z&
主营业务税金及附加 Sales tax Cj{1
H([-
营业费用 Operating expenses {]%0lf:
管理费用 General and administrative expenses gk"$,\DI
财务费用 Financial expenses :I+Gu*0WD
投资收益 Investment income AaWs}M
其他业务收入 Other operating income dwDcR,z?a
营业外收入 Non-operating income
|4B:<x
补贴收入 Subsidy income BT}!W`
其他业务支出 Other operating expenses >pp5;h8!
营业外支出 Non-operating expenses v7iuL6jl
所得税 Income tax -O
apVa c
直接人工成本差异(direct labor variance) K`u(/kz/<
直接材料成本差异(direct material variance)
ll`>FcQ
在产品计价(work-in-process costing) KG|n
联产品成本计算(joint products costing) ]x(e&fyHB
生产成本汇总程序(accumulation process of procluction cost) m^ tFi7c
制造费用差异(manufacturing expenses variance) 3|'>`!hb
实际成本与估计成本(actual cost and estimated cost) ?~hHGf\^b6
工资费用分配(salary costs allocation) A
Q'J9
成本曲线(cost curve) Q9Kve3u-i
农业生产成本(agriculture production cost) ki?S~'a
原始成本和重置成本(original cost and replacement cost) 'VzP};
工程施工成本 B9NWW6S
直接成本与间接成本(direct cost and indirect cost) j4|N-:
可控成本(controllable cost) ykV
5
制造费用分配(manufacturing expenses allocation) Y]/%t{Y
理论成本与应用成本(theory cost and practice cost) A8uVK5
辅助生产成本分配(auxiliary production cost allocation) +trC,D
期间,费用 Wu[&Wv~
成本控制程序(procedure of cost control) ms*(9l.hOK
成本记录(cost entry, cost recorder cost agenda) $a
]_w.@
成本计算分批法(job costing method) +l9!Fl{MK\
成本计算分步法 @?yX!_YC
直接人工成本差异(direct labor variance) ?o81E2TJO
成本控制方法(cost control method)