递延税款贷项 Deferred taxation credit %\:Wi#w>
股本 Share capital L-&\\{ X
已归还投资 Investment returned ]h V*r@d
利润分配-其他转入 Profit appropriation - other transfer in &uVnZ@o42
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RT8 ?7xFc
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,<X9 Y
2B
利润分配-提取储备基金 Profit appropriation - reserve fund 1k^oS$UT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AQ^u
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
05 ^h"
利润分配-利润归还投资 Profit appropriation - return investment by profit Vi |#@tC'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends U
#0Cx-E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HjwE+: w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r:
:b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tO&^>&;5
期初未分配利润 Retained earnings, beginning of the year X5w$4Kj&4l
资本公积-股本溢价 Capital surplus - share premium :rP=t ,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e+=K d+:k
资本公积-接受现金捐赠 Capital surplus - cash donation aDN` 6[
资本公积-股权投资准备 Capital surplus - investment reserve zKK9r~
M
资本公积-拨款转入 Capital surplus - subsidiary !H\F2Vxs
资本公积-外币资本折算差额 Capital surplus - foreign currency translation z0 Z%m @
资本公积-其他 Capital surplus - others MWh6]gGs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve l}P=/#</T
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u$`a7Lp,n
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ew$C
;&9
盈余公积-储备基金 Surplus reserve - reserve fund NX&_p!_V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :~SyL !
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "uf%iJ:%
主营业务收入 Sales wKY_Bo/d
主营业务成本 Cost of sales )YI(/*+]
主营业务税金及附加 Sales tax Qv ?"b
营业费用 Operating expenses og>uj>H &
管理费用 General and administrative expenses R^e'}+Z
财务费用 Financial expenses CU~PT.
投资收益 Investment income 4{Z)8;QX
其他业务收入 Other operating income $Z> 'Jp
营业外收入 Non-operating income 3r1*m
+
补贴收入 Subsidy income VS|2|n1<6
其他业务支出 Other operating expenses L \iFNT}g`
营业外支出 Non-operating expenses q0 \6F^;M
所得税 Income tax P+ HXn8@
直接人工成本差异(direct labor variance) EBmt9S
直接材料成本差异(direct material variance) QSf| nNT
在产品计价(work-in-process costing) rQ snhv
联产品成本计算(joint products costing) @=f\<"$vt
生产成本汇总程序(accumulation process of procluction cost) j*m% *_
kO
制造费用差异(manufacturing expenses variance) yEQs:v6L~
实际成本与估计成本(actual cost and estimated cost) =H]@n|$(
工资费用分配(salary costs allocation) /z $ u]X
成本曲线(cost curve) <
QGXy=
农业生产成本(agriculture production cost) 0Wp|1)ljA
原始成本和重置成本(original cost and replacement cost) ygl0k \
工程施工成本 [=`q>|;pOv
直接成本与间接成本(direct cost and indirect cost) J9S>yLQK
可控成本(controllable cost) f6"Z'{j
制造费用分配(manufacturing expenses allocation) J<lO=
+mg
理论成本与应用成本(theory cost and practice cost) +8ZF"{y
辅助生产成本分配(auxiliary production cost allocation) w@fi{H (R
期间,费用 ?|Zx!z ($
成本控制程序(procedure of cost control) sW8dPw
O
成本记录(cost entry, cost recorder cost agenda) Nmh*EAJSy
成本计算分批法(job costing method) seeB S/%
成本计算分步法 18:%~
>.!
直接人工成本差异(direct labor variance) lU8Hd|@-
成本控制方法(cost control method)
