递延税款贷项 Deferred taxation credit l\mPHA23
股本 Share capital 0mnw{fE8_
已归还投资 Investment returned G?ZXWu.
利润分配-其他转入 Profit appropriation - other transfer in ;fJ.8C
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (?c-iKGc
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OH88n69
利润分配-提取储备基金 Profit appropriation - reserve fund q@qsp&0/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :0ep(<|;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IU[ [H#
利润分配-利润归还投资 Profit appropriation - return investment by profit ;I*o@x_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {FGj]*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve liZxBs
:%i
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends WM{=CD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 9FvFhY
期初未分配利润 Retained earnings, beginning of the year Jvi#)
资本公积-股本溢价 Capital surplus - share premium O}P`P'Y|'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w@pPcZ>z/
资本公积-接受现金捐赠 Capital surplus - cash donation Rv=YFo[B
资本公积-股权投资准备 Capital surplus - investment reserve ~zgGa:uU
资本公积-拨款转入 Capital surplus - subsidiary yuVs
YV@"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
rUl+
资本公积-其他 Capital surplus - others nu^436MSOa
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )7d&NE_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >Q/Dk7 #
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _&x%^&{
盈余公积-储备基金 Surplus reserve - reserve fund nNm`Hfi
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ),)lzN%!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment O8o3O
6[Y
主营业务收入 Sales u y+pP!<
主营业务成本 Cost of sales dveiQ
主营业务税金及附加 Sales tax lk!@?
营业费用 Operating expenses .6> w'F{>
管理费用 General and administrative expenses j+!v}*I![
财务费用 Financial expenses G)YcJv7
投资收益 Investment income @c#(.=
其他业务收入 Other operating income >usL*b0%
营业外收入 Non-operating income ==B6qX8T
补贴收入 Subsidy income ,I9bNO,%JK
其他业务支出 Other operating expenses 5tnlrqC
营业外支出 Non-operating expenses fOHxtHM
所得税 Income tax .V
qhV
直接人工成本差异(direct labor variance) HsWk*L `y
直接材料成本差异(direct material variance) <$YlH@;)`a
在产品计价(work-in-process costing) Z,=1
buSz_
联产品成本计算(joint products costing) #z(]xI)"
生产成本汇总程序(accumulation process of procluction cost) *hrvYil2b
制造费用差异(manufacturing expenses variance) }qUX=s
GG
实际成本与估计成本(actual cost and estimated cost)
-4K5-|>O
工资费用分配(salary costs allocation) }b}m3i1
成本曲线(cost curve) jCY%|
农业生产成本(agriculture production cost) =AT."$r>
原始成本和重置成本(original cost and replacement cost) ni<(K
0~
工程施工成本 zqku e%^?-
直接成本与间接成本(direct cost and indirect cost) Zfw,7am/
可控成本(controllable cost) Om<a<q
制造费用分配(manufacturing expenses allocation) 7^Uv7<pw
理论成本与应用成本(theory cost and practice cost) lYIH/:T
辅助生产成本分配(auxiliary production cost allocation) l}h!B_P'
期间,费用 dQvcXl]
成本控制程序(procedure of cost control) [Pp'Ye~K@c
成本记录(cost entry, cost recorder cost agenda) ^Pf WG*
成本计算分批法(job costing method) ?M2J wAK5
成本计算分步法 LD?sh"?b
直接人工成本差异(direct labor variance) JJnH%Q
成本控制方法(cost control method)