递延税款贷项 Deferred taxation credit ?(yFwR,(
股本 Share capital (PcK(C!}=\
已归还投资 Investment returned &pjV4m|j<
利润分配-其他转入 Profit appropriation - other transfer in *]R 0z|MW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y& +_p$13
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u=o"^
利润分配-提取储备基金 Profit appropriation - reserve fund o '/C$E4W
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $3 [\:+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t<F]% 8S
利润分配-利润归还投资 Profit appropriation - return investment by profit }Xj_Y]T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?V QLY=?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8? Wxd65)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bs EpET
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y>Hl0
$:=
期初未分配利润 Retained earnings, beginning of the year f\|?_k]
资本公积-股本溢价 Capital surplus - share premium ,$ zl w\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @jSbMI
资本公积-接受现金捐赠 Capital surplus - cash donation P lH`(n#
资本公积-股权投资准备 Capital surplus - investment reserve F*t_lN5{
资本公积-拨款转入 Capital surplus - subsidiary 1D p @n
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,, %:vK+V
资本公积-其他 Capital surplus - others #Jz&9I<OKx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P<!$A
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
/1~|jmi(
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S?\hbM]V-o
盈余公积-储备基金 Surplus reserve - reserve fund LG
{inhbp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund AAq=,=:R<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1] Q
2qs
主营业务收入 Sales Du: p!nO
主营业务成本 Cost of sales fGf-fh;s
主营业务税金及附加 Sales tax ;'QY<,p[e
营业费用 Operating expenses [Am`5&J
管理费用 General and administrative expenses Kt,yn A
财务费用 Financial expenses \UqS -j|
投资收益 Investment income g
T& 'i(c
其他业务收入 Other operating income 5b1uD>,;y
营业外收入 Non-operating income U?mf^'R E
补贴收入 Subsidy income RE
$3| z
其他业务支出 Other operating expenses `1bX.7K43
营业外支出 Non-operating expenses Fra>|;do
所得税 Income tax PuZs 5J3
直接人工成本差异(direct labor variance) 7k =F6k0)
直接材料成本差异(direct material variance) Ldhk^/ +
在产品计价(work-in-process costing) S=H_
9io
联产品成本计算(joint products costing) {&=qM!2e
生产成本汇总程序(accumulation process of procluction cost) 6QLQ1k`
制造费用差异(manufacturing expenses variance) 9/ 1+BQ
实际成本与估计成本(actual cost and estimated cost) ) HX:U0
工资费用分配(salary costs allocation) c|}K _~l_
成本曲线(cost curve) +6hl@F
m(
农业生产成本(agriculture production cost) qJ+52U|z
原始成本和重置成本(original cost and replacement cost) %aH$Tb%`hc
工程施工成本 VkDS&g~Ws
直接成本与间接成本(direct cost and indirect cost) gFs/0 12{
可控成本(controllable cost) #CA%]*l*F
制造费用分配(manufacturing expenses allocation) .blft,'
理论成本与应用成本(theory cost and practice cost) S1^nC tSF
辅助生产成本分配(auxiliary production cost allocation) 6L,lq;
期间,费用 qwF*(pTHq
成本控制程序(procedure of cost control) A ,-V$[;~D
成本记录(cost entry, cost recorder cost agenda) hzQ+9-qA
成本计算分批法(job costing method) 7AO3-;
l]
成本计算分步法 6`
qr:.
直接人工成本差异(direct labor variance) w;c#drY7S
成本控制方法(cost control method)
