递延税款贷项 Deferred taxation credit -S"5{ N73
股本 Share capital oZTgN .q
已归还投资 Investment returned @j O4EEe:
利润分配-其他转入 Profit appropriation - other transfer in vQ:wW',i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .L9']zXc`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =p <?Hu
利润分配-提取储备基金 Profit appropriation - reserve fund 7~_ I=-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w8O" =},
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *~ p (GC
利润分配-利润归还投资 Profit appropriation - return investment by profit &V'519vmoZ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'E4AV58.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Btj#EoSI_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ve{n<{P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qG<7hr@x]
期初未分配利润 Retained earnings, beginning of the year 9\H R60V
资本公积-股本溢价 Capital surplus - share premium %$@1FlqX;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z{9=1XY
资本公积-接受现金捐赠 Capital surplus - cash donation X1+ wX`f
资本公积-股权投资准备 Capital surplus - investment reserve Xka<I3UD5
资本公积-拨款转入 Capital surplus - subsidiary veeI= =]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .it#`Yz;
资本公积-其他 Capital surplus - others (Uk>?XAr
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qO-9
x0v#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6{q;1-8j+j
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "~F3*lk#E
盈余公积-储备基金 Surplus reserve - reserve fund 7R}9oK_I
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |EKu2We*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $
a?
主营业务收入 Sales lVz9k
主营业务成本 Cost of sales `v d= ec
主营业务税金及附加 Sales tax ~#R9i^Y
营业费用 Operating expenses "(v%1tGk
管理费用 General and administrative expenses 7BR8/4gcPu
财务费用 Financial expenses ~9 \$5n)a
投资收益 Investment income '
OwyyPBF
其他业务收入 Other operating income +#2)kg 9_
营业外收入 Non-operating income Z$ p0&~
补贴收入 Subsidy income k.<3HU
其他业务支出 Other operating expenses ~@T <gA9V
营业外支出 Non-operating expenses * z'8j
所得税 Income tax T .REq4<
直接人工成本差异(direct labor variance) glj7$
直接材料成本差异(direct material variance) > _ <'D
在产品计价(work-in-process costing) k|xtrW`qo;
联产品成本计算(joint products costing) O. ,3|
生产成本汇总程序(accumulation process of procluction cost) [}OgSP9i
制造费用差异(manufacturing expenses variance) >-.e A vD
实际成本与估计成本(actual cost and estimated cost) "g> .{E5
工资费用分配(salary costs allocation) L Cs__.
成本曲线(cost curve) {Z>
M
农业生产成本(agriculture production cost) pd3,pQ
原始成本和重置成本(original cost and replacement cost) M*sR3SZ
工程施工成本 8S]".
直接成本与间接成本(direct cost and indirect cost) *)<B0SjT
可控成本(controllable cost) V8WFQdXc
制造费用分配(manufacturing expenses allocation) g:7,~}_}^
理论成本与应用成本(theory cost and practice cost) FS6<V0pil
辅助生产成本分配(auxiliary production cost allocation) qH> `}/,P
期间,费用 :`\)
P,
成本控制程序(procedure of cost control) k1^\|
成本记录(cost entry, cost recorder cost agenda) F dzNE
成本计算分批法(job costing method) z0%\OhuCcf
成本计算分步法 MZV_5i@:
直接人工成本差异(direct labor variance) YAVy9
$N-
成本控制方法(cost control method)
