递延税款贷项 Deferred taxation credit N^dQX
,j
股本 Share capital %W"u4
NT7
已归还投资 Investment returned \c
-m\|
利润分配-其他转入 Profit appropriation - other transfer in R>*z8n
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .
P$m?p#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @^<odmM
利润分配-提取储备基金 Profit appropriation - reserve fund cvaG[N
F
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *3H=t$1G}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @QQ%09*
利润分配-利润归还投资 Profit appropriation - return investment by profit J(l\VvK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >!t3~q1Cn
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &h0LWPl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends GLn=*Dh#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (T_-`N|
期初未分配利润 Retained earnings, beginning of the year 1o`1W4
Q
资本公积-股本溢价 Capital surplus - share premium Z0fa;%:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [zx|3wWAX-
资本公积-接受现金捐赠 Capital surplus - cash donation &em~+83
资本公积-股权投资准备 Capital surplus - investment reserve .;]WcC<3
资本公积-拨款转入 Capital surplus - subsidiary ryVYY>*(K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &{V |%u}v
资本公积-其他 Capital surplus - others orFwy!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c,xdkiy3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2%
sZ
aM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1ysfpX{=
盈余公积-储备基金 Surplus reserve - reserve fund WR{m?neE_N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -N*[f9EJB
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?>}p'{I
主营业务收入 Sales y>EW,%leC
主营业务成本 Cost of sales `(FjOd
K
主营业务税金及附加 Sales tax Z)s
!p
营业费用 Operating expenses xoKK{&J
管理费用 General and administrative expenses ;OlnIxH(W
财务费用 Financial expenses 2g=
6s
投资收益 Investment income rLsY_7!
其他业务收入 Other operating income ]E-/}Ysz
营业外收入 Non-operating income lo$G*LWu:
补贴收入 Subsidy income FJc8g6M
其他业务支出 Other operating expenses ! :&SfPv
营业外支出 Non-operating expenses QPVi& *8_
所得税 Income tax
$@L;j
直接人工成本差异(direct labor variance) qWhW4$7x
直接材料成本差异(direct material variance)
CPJ21^
在产品计价(work-in-process costing) \>6*U r
联产品成本计算(joint products costing) #<x
FO^TB
生产成本汇总程序(accumulation process of procluction cost) .;4N:*hY
制造费用差异(manufacturing expenses variance) zR<{z
实际成本与估计成本(actual cost and estimated cost) ,`bW(V
工资费用分配(salary costs allocation)
UjI./"]O
成本曲线(cost curve) h9QM
nH'
农业生产成本(agriculture production cost) @P7'MiP]K
原始成本和重置成本(original cost and replacement cost) 4
neZw'm
工程施工成本 -TF},V~
直接成本与间接成本(direct cost and indirect cost) I{89chi
可控成本(controllable cost) Mt4
制造费用分配(manufacturing expenses allocation) cy8>M))c
理论成本与应用成本(theory cost and practice cost) @D;K&:~|N
辅助生产成本分配(auxiliary production cost allocation) h-96 2(LG
期间,费用 _<(xjWp 8
成本控制程序(procedure of cost control) nnyT,e%
成本记录(cost entry, cost recorder cost agenda) 9WG=3!-@
成本计算分批法(job costing method) ;0dH@b
成本计算分步法 Ak?9a_f
直接人工成本差异(direct labor variance) l$gJ^Wf2gY
成本控制方法(cost control method)