递延税款贷项 Deferred taxation credit R.)U<`| |
股本 Share capital r6-'p0|
已归还投资 Investment returned S-:7P.#Q
利润分配-其他转入 Profit appropriation - other transfer in tK|hC
[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IJn r^S8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3*gWcPGe
利润分配-提取储备基金 Profit appropriation - reserve fund ptmPO4f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Px4zI9;cB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g loo].z
利润分配-利润归还投资 Profit appropriation - return investment by profit E4'D4@\W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3&@MZF&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^JMSe-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'c<@SVF{Zz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ye}y_W
期初未分配利润 Retained earnings, beginning of the year =;3|?J0=
资本公积-股本溢价 Capital surplus - share premium XabrX|B#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (;T;?v`-
资本公积-接受现金捐赠 Capital surplus - cash donation `<>8tZS9"
资本公积-股权投资准备 Capital surplus - investment reserve <>JDA(F"
资本公积-拨款转入 Capital surplus - subsidiary
1Nk}W!v
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +G_6Ek4
资本公积-其他 Capital surplus - others ~5wCehSb
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1*r{%6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [<sBnHbvQ.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '+X9MzU*\
盈余公积-储备基金 Surplus reserve - reserve fund Dg#A b8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =k[!p'~jD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 00G[`a5
主营业务收入 Sales ZH%[wQ~4
主营业务成本 Cost of sales 7q|(ZZa
主营业务税金及附加 Sales tax )vS##-[_
营业费用 Operating expenses j>s%q.
管理费用 General and administrative expenses yg2~qa:dZ
财务费用 Financial expenses Y#6@0Nn[G
投资收益 Investment income r\[HR ^`
其他业务收入 Other operating income =I/J !}.
营业外收入 Non-operating income DoPm{055J
补贴收入 Subsidy income "MXd!
其他业务支出 Other operating expenses ;:9 x.IkxC
营业外支出 Non-operating expenses 5Kv=;o=U
所得税 Income tax EW4XFP4
c
直接人工成本差异(direct labor variance) _jZDSz|Yb
直接材料成本差异(direct material variance) ZrA\a#z"<
在产品计价(work-in-process costing) [-$&pB>w8'
联产品成本计算(joint products costing) ORx,n7-
生产成本汇总程序(accumulation process of procluction cost) ~|J6M
制造费用差异(manufacturing expenses variance) cp?`\P
实际成本与估计成本(actual cost and estimated cost) {djOU
9]
工资费用分配(salary costs allocation) N"t,6tH
成本曲线(cost curve) 8XJ%Yuu
农业生产成本(agriculture production cost) ;g
m){ g
原始成本和重置成本(original cost and replacement cost)
3 XfXMVm
工程施工成本 e`$v\7K
直接成本与间接成本(direct cost and indirect cost) NE9e brK
可控成本(controllable cost) >M:5yk@
制造费用分配(manufacturing expenses allocation) +d6E)~qKL
理论成本与应用成本(theory cost and practice cost) 'KQuz)-
辅助生产成本分配(auxiliary production cost allocation) z7P PwTBa
期间,费用 '*3+'>
成本控制程序(procedure of cost control) ']vX
成本记录(cost entry, cost recorder cost agenda) wOi>i`D&
成本计算分批法(job costing method) S|]~,l2]}
成本计算分步法 x2ol
直接人工成本差异(direct labor variance) q]
Qgg
成本控制方法(cost control method)