递延税款贷项 Deferred taxation credit joBS{]
股本 Share capital v Q51-.g
已归还投资 Investment returned o]DYS,v
利润分配-其他转入 Profit appropriation - other transfer in 5><T#0W?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o8X? 1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NwN3T]W
利润分配-提取储备基金 Profit appropriation - reserve fund gu"@*,hL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6x;!E&<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G_`Ae%'h
利润分配-利润归还投资 Profit appropriation - return investment by profit Xc$Zkfmms
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _%u t#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "hnvND4=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !j
/54,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 89j*uT
期初未分配利润 Retained earnings, beginning of the year ?
&=JGk^eJ
资本公积-股本溢价 Capital surplus - share premium q1Ad"rm
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 0ev='v8?
资本公积-接受现金捐赠 Capital surplus - cash donation +DaKP)H\:
资本公积-股权投资准备 Capital surplus - investment reserve c8Nl$|B
资本公积-拨款转入 Capital surplus - subsidiary ]wwN mmE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mFmx
Ev
资本公积-其他 Capital surplus - others _UV_
n!R
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (9{qT>eJg=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pV O{7I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >T)tAZ?WK
盈余公积-储备基金 Surplus reserve - reserve fund LqLhZBU9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QjKh#sU&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2(5/#$t
主营业务收入 Sales rv c%[HfW;
主营业务成本 Cost of sales VRTJKi
主营业务税金及附加 Sales tax WmkCV+thA
营业费用 Operating expenses ??f,(om
管理费用 General and administrative expenses
S`Z[MNY
财务费用 Financial expenses ~UHjc0
投资收益 Investment income Dutc#?bT
其他业务收入 Other operating income ;I*N%a TK
营业外收入 Non-operating income s>)?MB*vb
补贴收入 Subsidy income N' CWSf.e
其他业务支出 Other operating expenses {Wndp%
营业外支出 Non-operating expenses y>cLG5v
所得税 Income tax ' g d=\gV
直接人工成本差异(direct labor variance) 5uV_Pkb?8
直接材料成本差异(direct material variance) -EP(/CS!
在产品计价(work-in-process costing) *'*n}fM
联产品成本计算(joint products costing) |;\pAZ2
生产成本汇总程序(accumulation process of procluction cost) xd\ml
37~
制造费用差异(manufacturing expenses variance) i
-9W8A
实际成本与估计成本(actual cost and estimated cost) qHvU4v
工资费用分配(salary costs allocation) {|'NpV
成本曲线(cost curve) B4* uS (
农业生产成本(agriculture production cost) ,~/WYw<o
原始成本和重置成本(original cost and replacement cost) Q.fUpa v
工程施工成本 S$gLL kD1
直接成本与间接成本(direct cost and indirect cost) +F.@n_}p-I
可控成本(controllable cost) uw/N`u
制造费用分配(manufacturing expenses allocation) 9z`72(
理论成本与应用成本(theory cost and practice cost) UCj:]!P
辅助生产成本分配(auxiliary production cost allocation) hiv {A9a?
期间,费用 $)~ :H-
成本控制程序(procedure of cost control) \58bz<u"
成本记录(cost entry, cost recorder cost agenda) >f4[OBc
成本计算分批法(job costing method) uzT+,
成本计算分步法 SAdo9m'
直接人工成本差异(direct labor variance) ,f@j4*)
成本控制方法(cost control method)