递延税款贷项 Deferred taxation credit Ow 0( q^H<
股本 Share capital 3ih:t'N-
已归还投资 Investment returned 9 Xe|*bT
利润分配-其他转入 Profit appropriation - other transfer in @NYlVk2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1}q(Pn2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QE6L_\l
利润分配-提取储备基金 Profit appropriation - reserve fund i4<n# ]1!t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TBmmC}PEd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2m,t<Y;
利润分配-利润归还投资 Profit appropriation - return investment by profit LG
vPy
利润分配-应付优先股股利 Profit appropriation - preference shares dividends , }B{)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~pw%p77)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PmA_cP7~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Mk/ZEy q^
期初未分配利润 Retained earnings, beginning of the year $r1{N h
资本公积-股本溢价 Capital surplus - share premium xJ^ pqb
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &; [0. :;
资本公积-接受现金捐赠 Capital surplus - cash donation ]RuH6d2d|
资本公积-股权投资准备 Capital surplus - investment reserve (m() r0:@
资本公积-拨款转入 Capital surplus - subsidiary Na.)!h_Kn'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation r)gtx!b x
资本公积-其他 Capital surplus - others 72 \o6{BiC
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Bgs,6 :
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e@ DVf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Zr|\T7w 3
盈余公积-储备基金 Surplus reserve - reserve fund qf*e2"
~v
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m }\L i]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6C- !^8[
f
主营业务收入 Sales `G2!{ 3UD
主营业务成本 Cost of sales YR.f
`-<Z
主营业务税金及附加 Sales tax e0g>.P@6
营业费用 Operating expenses 9u1Fk'cxG,
管理费用 General and administrative expenses g7r0U6Y
财务费用 Financial expenses @rlL'|&X*
投资收益 Investment income {^@qfkZz^
其他业务收入 Other operating income ;m }o$`
营业外收入 Non-operating income Q
oWjC
补贴收入 Subsidy income J 5zu}U?
其他业务支出 Other operating expenses p W5PF)([
营业外支出 Non-operating expenses +IM6 GeH
所得税 Income tax
eR!K8W
直接人工成本差异(direct labor variance) 7jPn6uz>w
直接材料成本差异(direct material variance) ~2}^
-,
在产品计价(work-in-process costing) &Ui&2 EW
联产品成本计算(joint products costing) h5ZxxtGU
生产成本汇总程序(accumulation process of procluction cost) |"Fm<
制造费用差异(manufacturing expenses variance) 1-}$sO c
实际成本与估计成本(actual cost and estimated cost) k(w J6pc
工资费用分配(salary costs allocation) ~!ICBF~j
成本曲线(cost curve) e:(~=9}Li
农业生产成本(agriculture production cost) HE*P0Y f=
原始成本和重置成本(original cost and replacement cost) 9S{?@*V
工程施工成本 [zhcb+^5l
直接成本与间接成本(direct cost and indirect cost) nE h^{6
可控成本(controllable cost) sX#7;,Ft7
制造费用分配(manufacturing expenses allocation) l?zWi[Zf
理论成本与应用成本(theory cost and practice cost) }\
d3
辅助生产成本分配(auxiliary production cost allocation) y:dwx *Q9I
期间,费用 (Ek=0;Cr
成本控制程序(procedure of cost control) 6EkD(w
成本记录(cost entry, cost recorder cost agenda) MKr:a]-'f~
成本计算分批法(job costing method) &: Sb$+z
成本计算分步法 ) q'~<QxI\
直接人工成本差异(direct labor variance) &>z}u&oF
成本控制方法(cost control method)
