递延税款贷项 Deferred taxation credit BhJqMK>'S
股本 Share capital i)Vqvb0Q
已归还投资 Investment returned )fP ,F(
利润分配-其他转入 Profit appropriation - other transfer in 4NUCLr7Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m{`O.6# O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve d i]z
利润分配-提取储备基金 Profit appropriation - reserve fund )I9AF ,K
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @g(N!n~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zL5 r 8mD3
利润分配-利润归还投资 Profit appropriation - return investment by profit
s$YKdtR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g3 6oE z~|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u{"o*udU
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 17tph;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares V7
%G?
期初未分配利润 Retained earnings, beginning of the year a8rsF
资本公积-股本溢价 Capital surplus - share premium Bs = V-0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *E+2E ^B
资本公积-接受现金捐赠 Capital surplus - cash donation + _rjA_
资本公积-股权投资准备 Capital surplus - investment reserve m>k
j @^SQ
资本公积-拨款转入 Capital surplus - subsidiary E)3B)(@&P
资本公积-外币资本折算差额 Capital surplus - foreign currency translation p%+ 0^]v1
资本公积-其他 Capital surplus - others .21% ~"dxJ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -20
o%t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l <<0:~+q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nS"K
dPM
盈余公积-储备基金 Surplus reserve - reserve fund q<o*rcwf ^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .FK[Y?
ci#
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5Qd |R
主营业务收入 Sales J:dF^3Y
主营业务成本 Cost of sales TyD*m$`y
主营业务税金及附加 Sales tax h#@l 'Cye
营业费用 Operating expenses ji? 0;2Y
管理费用 General and administrative expenses 9m0`;~!
财务费用 Financial expenses &eQzfx=|km
投资收益 Investment income g4<%t,(88E
其他业务收入 Other operating income B)O=wx
营业外收入 Non-operating income #HWz
.Wb
补贴收入 Subsidy income W:O<9ZbQ_
其他业务支出 Other operating expenses }oigZI(1
营业外支出 Non-operating expenses <Q/^[
所得税 Income tax
O*d&H;;
直接人工成本差异(direct labor variance) YN ?@ S
直接材料成本差异(direct material variance) FXV=D_G}
在产品计价(work-in-process costing) Wg[?i C*~
联产品成本计算(joint products costing) V. )y
7B
生产成本汇总程序(accumulation process of procluction cost) *yKsgH
制造费用差异(manufacturing expenses variance) ! CtY.L
p
实际成本与估计成本(actual cost and estimated cost) Wy@Z)z?
工资费用分配(salary costs allocation) D@uw[;Xb5
成本曲线(cost curve) `IOp*8
农业生产成本(agriculture production cost) p^Ca-+R3
原始成本和重置成本(original cost and replacement cost) 2`+ ?s
工程施工成本 hE\,4c1
直接成本与间接成本(direct cost and indirect cost) TP{lt6wws(
可控成本(controllable cost) F x4C]S
制造费用分配(manufacturing expenses allocation) t;Jt+k~
理论成本与应用成本(theory cost and practice cost) >s1FTB-$W
辅助生产成本分配(auxiliary production cost allocation) kQC>8"
期间,费用 ehtiu!Vk
成本控制程序(procedure of cost control) ~'dnrhdme
成本记录(cost entry, cost recorder cost agenda) uYIw ?fXy
成本计算分批法(job costing method) 0(|R N V_
成本计算分步法 LeO
))
直接人工成本差异(direct labor variance) B/q/sC
成本控制方法(cost control method)
