递延税款贷项 Deferred taxation credit o0- 7# 2
股本 Share capital CIt>D'/YT
已归还投资 Investment returned LGN,8v<W(
利润分配-其他转入 Profit appropriation - other transfer in mU1lEx$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kl.)A-6V
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Az.k6)~
利润分配-提取储备基金 Profit appropriation - reserve fund aq[ ;[$w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G"CV
S@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <BIj
a
利润分配-利润归还投资 Profit appropriation - return investment by profit #C
?T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends nZ>bOP+,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve GyV3 ]Qqj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sIuk
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /^~3Ib8Fw+
期初未分配利润 Retained earnings, beginning of the year V/Hjd`n)`i
资本公积-股本溢价 Capital surplus - share premium '3Ir(]Wfd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )u7*YlU\I
资本公积-接受现金捐赠 Capital surplus - cash donation b _fI1f|
资本公积-股权投资准备 Capital surplus - investment reserve .xT8@]
资本公积-拨款转入 Capital surplus - subsidiary e{edI{g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation yD
iL
资本公积-其他 Capital surplus - others _W 41;OY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }$W4aG*[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wiWpz
Jz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
so|5HR|
盈余公积-储备基金 Surplus reserve - reserve fund 4[za|t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund V\zf yH\~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sDnHd9v<?t
主营业务收入 Sales !j8h$+:K
主营业务成本 Cost of sales qO=
_i d
主营业务税金及附加 Sales tax -k{n"9a9?
营业费用 Operating expenses C+-GE9=
管理费用 General and administrative expenses VOBzB]
财务费用 Financial expenses -UaUFJa8K&
投资收益 Investment income nA
n/V u
其他业务收入 Other operating income i<|5~tm
营业外收入 Non-operating income X>mY`$!/
补贴收入 Subsidy income -;_`>OU{
其他业务支出 Other operating expenses 2=X 2M
营业外支出 Non-operating expenses
~YHy'.
所得税 Income tax 27*u^N*z@
直接人工成本差异(direct labor variance) >W"g
r]R<
直接材料成本差异(direct material variance) J=4R" _yo
在产品计价(work-in-process costing) JicAz1P1W
联产品成本计算(joint products costing) >{i/LC^S
生产成本汇总程序(accumulation process of procluction cost) wZVY h
制造费用差异(manufacturing expenses variance) ZdHfZ3)dB
实际成本与估计成本(actual cost and estimated cost) PL/as3O^A
工资费用分配(salary costs allocation) ]gYnw;W$
成本曲线(cost curve) \UM9cAX`
农业生产成本(agriculture production cost) TjxZ-qw<
原始成本和重置成本(original cost and replacement cost) B1 T:c4:N
工程施工成本 24PE
t%2
直接成本与间接成本(direct cost and indirect cost) 3TqC.S5+
可控成本(controllable cost) K[0.4+
制造费用分配(manufacturing expenses allocation) ;LE4U OK
理论成本与应用成本(theory cost and practice cost) u
Jy1 vI
辅助生产成本分配(auxiliary production cost allocation) ia
1Sf3
期间,费用 r=P)iE:
成本控制程序(procedure of cost control) }#'wy
成本记录(cost entry, cost recorder cost agenda) )orVI5ti
成本计算分批法(job costing method) 3Yf&F([t
成本计算分步法 %0C<_drW
直接人工成本差异(direct labor variance) \Km!#:
成本控制方法(cost control method)