递延税款贷项 Deferred taxation credit O + aK#eF
股本 Share capital ,C6(
已归还投资 Investment returned +(DzE
H |
利润分配-其他转入 Profit appropriation - other transfer in h~Ir
= JV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C1{Q 4(K%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oq vu8"
利润分配-提取储备基金 Profit appropriation - reserve fund }m<+tn
3m
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z><+4
'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
# om Gj&
利润分配-利润归还投资 Profit appropriation - return investment by profit eM!Oc$C8[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Vb? wwx7=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |\Gkhi>;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B4un6-<i
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t ? &;
期初未分配利润 Retained earnings, beginning of the year %S^ke` MhF
资本公积-股本溢价 Capital surplus - share premium R7IFlQH%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (A2ga):Pk
资本公积-接受现金捐赠 Capital surplus - cash donation Lf9s'o}.R
资本公积-股权投资准备 Capital surplus - investment reserve I0l3"5X
a
资本公积-拨款转入 Capital surplus - subsidiary Wg % ]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Pm P&Qje7
资本公积-其他 Capital surplus - others z>+CMH5L)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @wD#+ O z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve JVg}XwR
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5 xr2
盈余公积-储备基金 Surplus reserve - reserve fund d0T 8Cwc b
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \0lQ1FrY
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1
?)h-aN
主营业务收入 Sales +9LzDH
主营业务成本 Cost of sales E<LH-_$
主营业务税金及附加 Sales tax al Rz@N
营业费用 Operating expenses , r3`u2)
管理费用 General and administrative expenses Y|mtQ E?c
财务费用 Financial expenses ;ZJ. 7t'
投资收益 Investment income IV&5a ]j
其他业务收入 Other operating income PM@_ZJ 'x
营业外收入 Non-operating income \gT({XU?
补贴收入 Subsidy income nd\$Y
其他业务支出 Other operating expenses w y|b Hkr_
营业外支出 Non-operating expenses I5j|\ /Ht
所得税 Income tax M`7lYw\Or!
直接人工成本差异(direct labor variance) M.SF }U
直接材料成本差异(direct material variance) _$A ?
在产品计价(work-in-process costing) r+Sv(KS4i^
联产品成本计算(joint products costing) 7&etnQJ{
生产成本汇总程序(accumulation process of procluction cost) V,zFHXO
制造费用差异(manufacturing expenses variance) d?5oJ'JU
实际成本与估计成本(actual cost and estimated cost) "w 4^i!\
工资费用分配(salary costs allocation) DIYR8l} x
成本曲线(cost curve) V9KRA 1
农业生产成本(agriculture production cost) a-#$T)mmfj
原始成本和重置成本(original cost and replacement cost) e2%mD.I
工程施工成本 `
E;xI v|
直接成本与间接成本(direct cost and indirect cost) pQZ`dS\
可控成本(controllable cost) >`WQxkpy
制造费用分配(manufacturing expenses allocation) [fwk[qFa
理论成本与应用成本(theory cost and practice cost) tw 3zw`o:
辅助生产成本分配(auxiliary production cost allocation) 18~jUYMV
期间,费用 '4GN%xi
成本控制程序(procedure of cost control) 1e9~):C~W
成本记录(cost entry, cost recorder cost agenda) (3K,f4S@
成本计算分批法(job costing method) sc-+?i
成本计算分步法 L 09r|g4Z
直接人工成本差异(direct labor variance) D
@wIbU
成本控制方法(cost control method)
