递延税款贷项 Deferred taxation credit GpF, =:
股本 Share capital ?|^1-5l3
已归还投资 Investment returned {Z;W |w1t
利润分配-其他转入 Profit appropriation - other transfer in B d m<<<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {U=za1Ga
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?"AcK" v
利润分配-提取储备基金 Profit appropriation - reserve fund t]FFGnBZ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ; ,*U,eV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X4i$,$C
利润分配-利润归还投资 Profit appropriation - return investment by profit Z<y +D-/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends cZL"e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DC *|tHl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c [ff|-<g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UeE& 8{=d
期初未分配利润 Retained earnings, beginning of the year oTOe(5N8a
资本公积-股本溢价 Capital surplus - share premium
~PuPY:"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r3ZY` zf
资本公积-接受现金捐赠 Capital surplus - cash donation (m3p28Q?
资本公积-股权投资准备 Capital surplus - investment reserve NLb/Bja
资本公积-拨款转入 Capital surplus - subsidiary 0y'34}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation txr!3-Ne'!
资本公积-其他 Capital surplus - others L0|Vc9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wb 4 4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _F^|n}Qbj
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iG! MIt*
盈余公积-储备基金 Surplus reserve - reserve fund 7"4|`y^#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund snj4MA@
I]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment y9\s[}c_
主营业务收入 Sales lK I HBi
主营业务成本 Cost of sales XrSqU D
主营业务税金及附加 Sales tax
=sG (l
营业费用 Operating expenses 0; V{yh
管理费用 General and administrative expenses Q;r 0#"
财务费用 Financial expenses */\dH<
投资收益 Investment income 2%vw C]A
其他业务收入 Other operating income jy@}$g {
营业外收入 Non-operating income #D//oL"u]
补贴收入 Subsidy income
aDza"Ln
其他业务支出 Other operating expenses 4KybN
营业外支出 Non-operating expenses drtQEc>qT
所得税 Income tax j-
F=5)A
直接人工成本差异(direct labor variance) `! m+g0
直接材料成本差异(direct material variance) `p1`Sxz?
在产品计价(work-in-process costing) 6t]oSxN
联产品成本计算(joint products costing) "
I`Y
JEv
生产成本汇总程序(accumulation process of procluction cost) =K8`[i H
制造费用差异(manufacturing expenses variance) GUat~[lUrj
实际成本与估计成本(actual cost and estimated cost) m
U
7Ad"
工资费用分配(salary costs allocation) >wcsJ {I
成本曲线(cost curve) Zb2 B5( 0
农业生产成本(agriculture production cost) 9M01 }
原始成本和重置成本(original cost and replacement cost) NqqLRgMOR'
工程施工成本 @gX@mT"
直接成本与间接成本(direct cost and indirect cost) 7Ox vq^[
可控成本(controllable cost) oF ,8j1
制造费用分配(manufacturing expenses allocation) zKV {JUpG
理论成本与应用成本(theory cost and practice cost) o
]Vx6
辅助生产成本分配(auxiliary production cost allocation) e1&c_"TOih
期间,费用 AS;{O>}54
成本控制程序(procedure of cost control) qd{|"(9B
成本记录(cost entry, cost recorder cost agenda) YVW!u6W'[6
成本计算分批法(job costing method)
zO)9(%LS
成本计算分步法 @Gn9x(?J
直接人工成本差异(direct labor variance) 4TR:bQZs
成本控制方法(cost control method)
