递延税款贷项 Deferred taxation credit W{\){fr6O
股本 Share capital pU`4bT(w%
已归还投资 Investment returned 28L3"c
利润分配-其他转入 Profit appropriation - other transfer in >r7{e:~q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZbJUOa?WF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L3M]06y
利润分配-提取储备基金 Profit appropriation - reserve fund *pN,@ZV$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h(hb?f@1:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund PgZ~of&
利润分配-利润归还投资 Profit appropriation - return investment by profit Y?Yix
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N{@kgc
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q
E7
r{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {q2H_H
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z']D8>d
期初未分配利润 Retained earnings, beginning of the year v>TI.;{y
资本公积-股本溢价 Capital surplus - share premium ruM16*S{=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P%5h!Z2m
资本公积-接受现金捐赠 Capital surplus - cash donation v~:$]a8
资本公积-股权投资准备 Capital surplus - investment reserve .$>?2|gRv
资本公积-拨款转入 Capital surplus - subsidiary #2c-@),
资本公积-外币资本折算差额 Capital surplus - foreign currency translation rm*Jo|eH`
资本公积-其他 Capital surplus - others K#g)t/SZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve !7SZZz
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {#CyO
b4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I(E1ym
盈余公积-储备基金 Surplus reserve - reserve fund <Tr_,Ya{9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund TL(L[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `Nnqdc2
主营业务收入 Sales wU.K+4-k
主营业务成本 Cost of sales STp}?Cb
主营业务税金及附加 Sales tax UO}Kk*
营业费用 Operating expenses 4.bL>Y>c
管理费用 General and administrative expenses ?6@Y"5
z3g
财务费用 Financial expenses E)%]?/w
投资收益 Investment income >S5:zz\
其他业务收入 Other operating income j r6)K;:.
营业外收入 Non-operating income 'sI= *c
补贴收入 Subsidy income Y7)YJI
其他业务支出 Other operating expenses 5EDM?G
营业外支出 Non-operating expenses 6vz9r)L
所得税 Income tax 9 ="i'nYp
直接人工成本差异(direct labor variance) c$
Kn.<a
直接材料成本差异(direct material variance) vyT$IdV2
在产品计价(work-in-process costing) ):C4"2l3
联产品成本计算(joint products costing) -\yaP8V
生产成本汇总程序(accumulation process of procluction cost) b
w5|gmO
制造费用差异(manufacturing expenses variance) Y'kD_T`f,
实际成本与估计成本(actual cost and estimated cost) 0Ha1pqR
工资费用分配(salary costs allocation) 4RsV\Y{FN
成本曲线(cost curve) w5|az6wZB!
农业生产成本(agriculture production cost) V0R;q
原始成本和重置成本(original cost and replacement cost) o
Wg5-pMWZ
工程施工成本
]SpUD
直接成本与间接成本(direct cost and indirect cost) ]J)WcM:
可控成本(controllable cost) 94"R&|
制造费用分配(manufacturing expenses allocation) C\UD0r'p?
理论成本与应用成本(theory cost and practice cost) $@q)IK%FDL
辅助生产成本分配(auxiliary production cost allocation) 39?iX'*p
期间,费用 )` S,vF~
成本控制程序(procedure of cost control) nK Rx_D$d
成本记录(cost entry, cost recorder cost agenda) '6u;KIG
成本计算分批法(job costing method) *iS<]y
成本计算分步法 #X7fs5$&
直接人工成本差异(direct labor variance) ;ej;<7+
成本控制方法(cost control method)