递延税款贷项 Deferred taxation credit :+
mULUi
股本 Share capital dVk(R9 8
已归还投资 Investment returned f[
2PAz
利润分配-其他转入 Profit appropriation - other transfer in 6Xz d>
5x
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cU-A1W
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #.!#"8{0_
利润分配-提取储备基金 Profit appropriation - reserve fund =av0a!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D.-G!0
!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1szObhN-l
利润分配-利润归还投资 Profit appropriation - return investment by profit N:CQ$7T{ j
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ak-agH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B`t/21J
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BY&{fWUo
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m"-kkH{I
期初未分配利润 Retained earnings, beginning of the year & Zn`2%
资本公积-股本溢价 Capital surplus - share premium ZJenwo
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve * nFzfV
资本公积-接受现金捐赠 Capital surplus - cash donation }#-@5["-X
资本公积-股权投资准备 Capital surplus - investment reserve OR*JWW[]
资本公积-拨款转入 Capital surplus - subsidiary /G|v.#2/g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "*t0
t
资本公积-其他 Capital surplus - others =3
6fS/Gb
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PO
8Z2"WI
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -EE'xh-zD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3y+~l
H:
盈余公积-储备基金 Surplus reserve - reserve fund ,vO\n^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D(;+my2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Yku6\/^
主营业务收入 Sales Jfk#E^1
主营业务成本 Cost of sales %\(-<aT
主营业务税金及附加 Sales tax [qW%H,_
营业费用 Operating expenses LSA6*Q51
管理费用 General and administrative expenses oe.Jm#?2.
财务费用 Financial expenses e@
D}/1~=
投资收益 Investment income tk R~(h
其他业务收入 Other operating income ju'aUzn
营业外收入 Non-operating income 2J{vfF
补贴收入 Subsidy income K!Fem6R
其他业务支出 Other operating expenses 38T]qz[Sn
营业外支出 Non-operating expenses l"(PP3
所得税 Income tax iN.
GC^l
直接人工成本差异(direct labor variance) dqJ 8l
U?
直接材料成本差异(direct material variance) U3z23LgA
在产品计价(work-in-process costing) wn?oHz*
联产品成本计算(joint products costing) Wh..QVv
生产成本汇总程序(accumulation process of procluction cost) `,xO~_
e>
制造费用差异(manufacturing expenses variance) Tx~w(A4:
实际成本与估计成本(actual cost and estimated cost) zn 0y`9!n?
工资费用分配(salary costs allocation) @2L^?*n=
成本曲线(cost curve) 717THci3Y
农业生产成本(agriculture production cost) B*mZxY1
原始成本和重置成本(original cost and replacement cost) %hN>o
)
工程施工成本 @wa"pWx8
直接成本与间接成本(direct cost and indirect cost) >qB`03>
可控成本(controllable cost) ?g{[U0)
制造费用分配(manufacturing expenses allocation) MKvmzLh$)
理论成本与应用成本(theory cost and practice cost) c5$DHT@N"
辅助生产成本分配(auxiliary production cost allocation) iAQ[;M3p
期间,费用 u &1M(~Ub=
成本控制程序(procedure of cost control) i a!!jK
}
成本记录(cost entry, cost recorder cost agenda) x}pH'S7
成本计算分批法(job costing method) :0Jn`Ds4o
成本计算分步法 jvsSP?]n
直接人工成本差异(direct labor variance) gJX"4]Ol#}
成本控制方法(cost control method)