递延税款贷项 Deferred taxation credit LbOjKM^-
股本 Share capital
Z+`mla
已归还投资 Investment returned e.hHpjWi?Z
利润分配-其他转入 Profit appropriation - other transfer in uNZJNrV%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #~*fZ|sq+3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uy)iB'st&
利润分配-提取储备基金 Profit appropriation - reserve fund {LYA?w^GT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )
[yM4QFl
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #x$.
利润分配-利润归还投资 Profit appropriation - return investment by profit :A
$%5;-kO
利润分配-应付优先股股利 Profit appropriation - preference shares dividends A1e| Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RKFj6u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y,I0o{,g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |B<+Y<)f^
期初未分配利润 Retained earnings, beginning of the year &?YbAo_K
资本公积-股本溢价 Capital surplus - share premium _;3xG0+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
YqX/7b+
资本公积-接受现金捐赠 Capital surplus - cash donation tX$%*Uy
资本公积-股权投资准备 Capital surplus - investment reserve ]S9~2;2^,
资本公积-拨款转入 Capital surplus - subsidiary L$6{{Tw"2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <^6|ZgR
资本公积-其他 Capital surplus - others = q9>~E{}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve li;Np5P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pqFgi_2m
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |0:<Z(
盈余公积-储备基金 Surplus reserve - reserve fund D@*<p h=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ba& \~_4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9$8B)
x
主营业务收入 Sales ]n1@!qa48
主营业务成本 Cost of sales A+w51Q
主营业务税金及附加 Sales tax Q+'mBi}
营业费用 Operating expenses fC+<n{"C
管理费用 General and administrative expenses ,!_$A}@0
^
财务费用 Financial expenses :\9E%/aAD
投资收益 Investment income Qy
Q&x
gS
其他业务收入 Other operating income #]<j.Fc`
营业外收入 Non-operating income
W(a31d
补贴收入 Subsidy income 4CV
tXi_Y
其他业务支出 Other operating expenses Tm~a&p
营业外支出 Non-operating expenses \E1[
/
所得税 Income tax CM?dB$AwX
直接人工成本差异(direct labor variance) LPX@oh a
直接材料成本差异(direct material variance) ?ORG<11a
在产品计价(work-in-process costing) ysm)B?+k
联产品成本计算(joint products costing) T<Y^V
生产成本汇总程序(accumulation process of procluction cost) 7.-Q9xv
制造费用差异(manufacturing expenses variance) IOmQ1X7,
实际成本与估计成本(actual cost and estimated cost) d|CSWcU
工资费用分配(salary costs allocation) XcB!9AIO
成本曲线(cost curve) {j O:9O@
农业生产成本(agriculture production cost) |1C=Ow*"
原始成本和重置成本(original cost and replacement cost) iV;X``S
工程施工成本 ]8FSs/4
直接成本与间接成本(direct cost and indirect cost) '1{co/Y
可控成本(controllable cost) BC0SSR@e
制造费用分配(manufacturing expenses allocation) Y ]&D;w
理论成本与应用成本(theory cost and practice cost) oe`t ? (U
辅助生产成本分配(auxiliary production cost allocation) 9gR@Q%b)
期间,费用 H"lq!C`
成本控制程序(procedure of cost control) 19O /Q,9
成本记录(cost entry, cost recorder cost agenda) hvCX,^LoJ
成本计算分批法(job costing method) - ` F#MN
成本计算分步法 ,paD/
直接人工成本差异(direct labor variance) '*H&s
成本控制方法(cost control method)