递延税款贷项 Deferred taxation credit mJ7kOQ-.$
股本 Share capital /p"R}&z
已归还投资 Investment returned Z4' v
利润分配-其他转入 Profit appropriation - other transfer in 7yl'!uz)9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h zE)>
f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <
*OF
利润分配-提取储备基金 Profit appropriation - reserve fund 5GkM7Zu!{j
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cx~z^YP'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8
K!a:{
利润分配-利润归还投资 Profit appropriation - return investment by profit wf1DvsJQ
l
利润分配-应付优先股股利 Profit appropriation - preference shares dividends IRa*}MJe
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cgOoQP/#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _Tz!~z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m=V2xoMw6
期初未分配利润 Retained earnings, beginning of the year e:
tp7w 4
资本公积-股本溢价 Capital surplus - share premium 5Ncd1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \gpKQt0
资本公积-接受现金捐赠 Capital surplus - cash donation S:s^si2/
资本公积-股权投资准备 Capital surplus - investment reserve _Hk`e}}
资本公积-拨款转入 Capital surplus - subsidiary
I|H mbTXa
资本公积-外币资本折算差额 Capital surplus - foreign currency translation WgB,,L,
资本公积-其他 Capital surplus - others -bF+uCfba
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >0oc=9H8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M(f'qFY=K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _P:P5H8
盈余公积-储备基金 Surplus reserve - reserve fund [bXZPIz;j
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LlJvuQ 28
盈余公积-利润归还投资 Surplus reserve - reture investment by investment jo~vOu
主营业务收入 Sales ,P +&-}gn9
主营业务成本 Cost of sales
5hMiCod
主营业务税金及附加 Sales tax [&:oS35O
营业费用 Operating expenses C7PiuL?
管理费用 General and administrative expenses /o2eKx
财务费用 Financial expenses (%Rs&/vU~
投资收益 Investment income uItKs u
其他业务收入 Other operating income f9$q.a*
营业外收入 Non-operating income J:a^''
补贴收入 Subsidy income 4r*6fJ*bJ
其他业务支出 Other operating expenses O"Q=66.CR
营业外支出 Non-operating expenses }f}&|Vap
所得税 Income tax O{V"'o
直接人工成本差异(direct labor variance) 9'M_t Mm5
直接材料成本差异(direct material variance) =[&Jxy>Y
在产品计价(work-in-process costing) 9^tyjX2
联产品成本计算(joint products costing) plq\D.C
生产成本汇总程序(accumulation process of procluction cost) '4rgIs3=x"
制造费用差异(manufacturing expenses variance) \+\h<D-5
实际成本与估计成本(actual cost and estimated cost) mVLGQlvVK
工资费用分配(salary costs allocation) 3^Y-P8.zdB
成本曲线(cost curve) 4]GyuY
农业生产成本(agriculture production cost) mqL+W
原始成本和重置成本(original cost and replacement cost) DI\sq8J^
工程施工成本 >&R|t_ypw
直接成本与间接成本(direct cost and indirect cost) #?9oA4Q
可控成本(controllable cost) ":Q^/;D}U
制造费用分配(manufacturing expenses allocation) KR*/ye G!E
理论成本与应用成本(theory cost and practice cost) ZD/!C9:&.0
辅助生产成本分配(auxiliary production cost allocation) |Bid(`t.
期间,费用 seq$]
成本控制程序(procedure of cost control) epnDvz\
成本记录(cost entry, cost recorder cost agenda) ?
=,tcN
成本计算分批法(job costing method) Z+?j8(:n
成本计算分步法 G>Q{[m$
直接人工成本差异(direct labor variance) 7>nA;F
8_
成本控制方法(cost control method)