递延税款贷项 Deferred taxation credit XYV`[,^h&
股本 Share capital @CPkP
已归还投资 Investment returned u3cg&l EgT
利润分配-其他转入 Profit appropriation - other transfer in Di r# [j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?t;,Nk`jx
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ug[0l)
利润分配-提取储备基金 Profit appropriation - reserve fund `^g-2~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?<OE|nb&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
Nog{w
利润分配-利润归还投资 Profit appropriation - return investment by profit %h_N%B$7c1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends o`~,+6] D
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve '*U_!RmQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fX
LsLh+~D
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OK@yMGz1I
期初未分配利润 Retained earnings, beginning of the year QVb{+`.7
资本公积-股本溢价 Capital surplus - share premium R{B5{~m>W@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5: ~ zlg
资本公积-接受现金捐赠 Capital surplus - cash donation s ld cI@Z
资本公积-股权投资准备 Capital surplus - investment reserve ZSwhI@|
资本公积-拨款转入 Capital surplus - subsidiary |o_
N$70
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Pr/q?qZY
资本公积-其他 Capital surplus - others p%Ns
f[1>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %~<
F7qB
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nS!m1 &DeD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \ 6Y%z
盈余公积-储备基金 Surplus reserve - reserve fund -t*P=V|@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;P8.U(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment P$__c{1\
主营业务收入 Sales t,5AoK/NL9
主营业务成本 Cost of sales
k
c L
+
主营业务税金及附加 Sales tax 9:!V
":8q
营业费用 Operating expenses |l~#qeZ%
管理费用 General and administrative expenses e9F+R@8
财务费用 Financial expenses =`qEwA
投资收益 Investment income {o %OG/!1
其他业务收入 Other operating income bM,%+9o z;
营业外收入 Non-operating income m*AiP]Qu
补贴收入 Subsidy income o^d
其他业务支出 Other operating expenses ;%/}(&E2
营业外支出 Non-operating expenses 7U)w\A;~
所得税 Income tax @ +>>TGC
直接人工成本差异(direct labor variance) O V^?cA
直接材料成本差异(direct material variance) 4g+o/+6!4
在产品计价(work-in-process costing)
#%/0 a
联产品成本计算(joint products costing) ocj^mxh =O
生产成本汇总程序(accumulation process of procluction cost) M r~IVmtf
制造费用差异(manufacturing expenses variance) xy^z
_`
实际成本与估计成本(actual cost and estimated cost) K
&G
工资费用分配(salary costs allocation) .UUT@
w?
成本曲线(cost curve) z7 J hS|
农业生产成本(agriculture production cost) 8$ _8Yva"e
原始成本和重置成本(original cost and replacement cost) aslb^
工程施工成本 K!tM "`a
直接成本与间接成本(direct cost and indirect cost) 9 'O@8KB_
可控成本(controllable cost) c*V/2"
5
制造费用分配(manufacturing expenses allocation) /,9n1| FrG
理论成本与应用成本(theory cost and practice cost) ?2S<D5M Sb
辅助生产成本分配(auxiliary production cost allocation) kI
^Pu
期间,费用 1[(/{CClB
成本控制程序(procedure of cost control) X<:Zx#J?i
成本记录(cost entry, cost recorder cost agenda) P7 qzZ
成本计算分批法(job costing method) Mgux (5`;
成本计算分步法 LV]F?O[K=
直接人工成本差异(direct labor variance) 4=' /]z
成本控制方法(cost control method)
