递延税款贷项 Deferred taxation credit uPhK3nCGo
股本 Share capital 6tX q:
已归还投资 Investment returned B&\IGWG(
利润分配-其他转入 Profit appropriation - other transfer in mIurA?&7!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N2B|SO''
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve T~--92[
利润分配-提取储备基金 Profit appropriation - reserve fund 8?J&`e/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9`wZz~hL"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N8k00*p65
利润分配-利润归还投资 Profit appropriation - return investment by profit AB=daie
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D'7SAFOM
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &atuK*W>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @AG n{q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i8`Vv7LF
期初未分配利润 Retained earnings, beginning of the year M1 :uJkO.
资本公积-股本溢价 Capital surplus - share premium @Gk ILFN
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B$- R-S6
资本公积-接受现金捐赠 Capital surplus - cash donation |L-]fjBbF
资本公积-股权投资准备 Capital surplus - investment reserve `)`
n(B
资本公积-拨款转入 Capital surplus - subsidiary 1|RANy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation JM=JH
51`
资本公积-其他 Capital surplus - others <PapskO>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y603$Cv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve IHe/ xQ@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Q
7
盈余公积-储备基金 Surplus reserve - reserve fund F=`AY^u0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund a
AJU`=uq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p=;=w_^y
主营业务收入 Sales NYE` Kin-
主营业务成本 Cost of sales Xa CX!Lr,
主营业务税金及附加 Sales tax m=?KZ?U`
营业费用 Operating expenses (}a8"]Z
管理费用 General and administrative expenses hakKs.U|[
财务费用 Financial expenses 9)}[7Mg:C
投资收益 Investment income xGu r
其他业务收入 Other operating income 0KYEb%44
营业外收入 Non-operating income *i]
=f6G
补贴收入 Subsidy income p!>oo1&
其他业务支出 Other operating expenses -}=i 04^
营业外支出 Non-operating expenses vk+VP 1D
所得税 Income tax `!XY]PI+e
直接人工成本差异(direct labor variance) |?rNy=P,
直接材料成本差异(direct material variance) >_e]C}QUr
在产品计价(work-in-process costing)
BbW^Wxd3
联产品成本计算(joint products costing) '>&^zg
r
生产成本汇总程序(accumulation process of procluction cost) uv=.2U46
制造费用差异(manufacturing expenses variance) 3|WW o1
实际成本与估计成本(actual cost and estimated cost) /]=C{)8
工资费用分配(salary costs allocation) \Z]UA&v_
成本曲线(cost curve) 0*rQ3 Z
农业生产成本(agriculture production cost) =+ytTQc*ot
原始成本和重置成本(original cost and replacement cost) Ans cr
工程施工成本 |<#{"'/=
直接成本与间接成本(direct cost and indirect cost) {. 2k6_1[
可控成本(controllable cost) }R1<
0~g
制造费用分配(manufacturing expenses allocation) { XNREjhm
理论成本与应用成本(theory cost and practice cost) gXYI\.
辅助生产成本分配(auxiliary production cost allocation)
0uW R<,]
期间,费用 d{XO /YQw
成本控制程序(procedure of cost control) _9Jh
L:cY
成本记录(cost entry, cost recorder cost agenda) &{>
cZh}\
成本计算分批法(job costing method) U'8bdsF_
成本计算分步法 dls
ss\c^M
直接人工成本差异(direct labor variance) vV[eWd.o6M
成本控制方法(cost control method)
