递延税款贷项 Deferred taxation credit :qxWANUa
股本 Share capital 3);P !W4>
已归还投资 Investment returned BAXu\a-C_
利润分配-其他转入 Profit appropriation - other transfer in C~4SP CU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve z x<P X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rkji#\_-FV
利润分配-提取储备基金 Profit appropriation - reserve fund S|| W
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vrb@::sy0T
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `Gv\"|Gn
利润分配-利润归还投资 Profit appropriation - return investment by profit
v3cMPN
利润分配-应付优先股股利 Profit appropriation - preference shares dividends hK)'dG*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ( U# ,;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eb`3'&zV&)
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )B
$Q
期初未分配利润 Retained earnings, beginning of the year 7~+Fec`Ut*
资本公积-股本溢价 Capital surplus - share premium y}oA!<#3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /7"V~c6
资本公积-接受现金捐赠 Capital surplus - cash donation U&6A)SW,k
资本公积-股权投资准备 Capital surplus - investment reserve Gn4b*Y&M]3
资本公积-拨款转入 Capital surplus - subsidiary 4G I3|{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V-#JV@b
资本公积-其他 Capital surplus - others Wap4:wT
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >3D1:0Sg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [err $
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve gmH`XKi\
盈余公积-储备基金 Surplus reserve - reserve fund u-&V , *3l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _+ 9 i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9d|8c >
I
主营业务收入 Sales %d npO|L
主营业务成本 Cost of sales x[};x;[ZE
主营业务税金及附加 Sales tax QAx 9W%
营业费用 Operating expenses dakHH
@Q
管理费用 General and administrative expenses c-JXW Nz
财务费用 Financial expenses V0 {#q/q
投资收益 Investment income OEl;R7aOB&
其他业务收入 Other operating income m%u`#67oK
营业外收入 Non-operating income ?bM%#x{e
补贴收入 Subsidy income wxcJ2T d H
其他业务支出 Other operating expenses 8hS^8
营业外支出 Non-operating expenses j[i*;0) |
所得税 Income tax E8Kk )7
直接人工成本差异(direct labor variance) ;6R9k]5P%
直接材料成本差异(direct material variance) l HM}
E$5
在产品计价(work-in-process costing) l
z
>00B<Z
联产品成本计算(joint products costing) f=V`Nn<=A
生产成本汇总程序(accumulation process of procluction cost) ~Yc
~_)hD
制造费用差异(manufacturing expenses variance) w ^8Q~ 3|7
实际成本与估计成本(actual cost and estimated cost) e@V J-s
工资费用分配(salary costs allocation) IY6Ll6OK
成本曲线(cost curve) *JX$5bZsI
农业生产成本(agriculture production cost) U@).jpN
原始成本和重置成本(original cost and replacement cost) CC!`fX6z>h
工程施工成本 _+P*XY5
直接成本与间接成本(direct cost and indirect cost) <2@t ~ 9
可控成本(controllable cost) (BtU\ f#d
制造费用分配(manufacturing expenses allocation) V<|N}8{Z2a
理论成本与应用成本(theory cost and practice cost) gYN;F u-9Z
辅助生产成本分配(auxiliary production cost allocation) Gi-pi=#&cs
期间,费用 M :OZWYQ
成本控制程序(procedure of cost control) $]#8D>E&
成本记录(cost entry, cost recorder cost agenda) }2 S!;swg+
成本计算分批法(job costing method) !bLCha\
成本计算分步法 En7+fQ
直接人工成本差异(direct labor variance) U%r{{Q1
成本控制方法(cost control method)
