递延税款贷项 Deferred taxation credit =XbO Y[
股本 Share capital "lU%Pm]>
已归还投资 Investment returned ur*@TIvD
利润分配-其他转入 Profit appropriation - other transfer in g3*" ^C2=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E}&Z=+v}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8}5dyn{cvE
利润分配-提取储备基金 Profit appropriation - reserve fund ;ndsq[k>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
D
H}gvV
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #A&(b}#:o
利润分配-利润归还投资 Profit appropriation - return investment by profit fYv= yP~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *p&c}2'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5 *w
a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \ *24NB
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )+!~xL
期初未分配利润 Retained earnings, beginning of the year Yr7%C
资本公积-股本溢价 Capital surplus - share premium IYb
%f T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1#o><
?
资本公积-接受现金捐赠 Capital surplus - cash donation zzq7 ?]D
资本公积-股权投资准备 Capital surplus - investment reserve $%*E )~
资本公积-拨款转入 Capital surplus - subsidiary eJh4hp;x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation SiBhf3
资本公积-其他 Capital surplus - others EKwA1,Xz
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve y:\ ^[y IQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ws _R S%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _!m_s5{
盈余公积-储备基金 Surplus reserve - reserve fund HkgmZw,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q2 tM~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X[F<sxw
主营业务收入 Sales ~[E@P1
主营业务成本 Cost of sales aa
hAUhF
主营业务税金及附加 Sales tax }M9R5!=q
营业费用 Operating expenses !`S` %\"
管理费用 General and administrative expenses Km)5;BQxg
财务费用 Financial expenses )T4 %}$(
投资收益 Investment income iGCA>5UE
其他业务收入 Other operating income W`$D*X0*o
营业外收入 Non-operating income eh@6tr
zp=
补贴收入 Subsidy income 1r
%~Rm
其他业务支出 Other operating expenses J|ni'Hb
营业外支出 Non-operating expenses 0)c9X[sG
所得税 Income tax IB!^dhD!Q
直接人工成本差异(direct labor variance) ,(%?j]_P2
直接材料成本差异(direct material variance) LdSBNg#3
在产品计价(work-in-process costing) ?zypF 5a
联产品成本计算(joint products costing) N S^(5g
生产成本汇总程序(accumulation process of procluction cost) }8+rrzMUB
制造费用差异(manufacturing expenses variance) ;H%&Jht
实际成本与估计成本(actual cost and estimated cost) x2 s%qZ#
工资费用分配(salary costs allocation) V !Cu %4
成本曲线(cost curve) _;8aiZt|u
农业生产成本(agriculture production cost) urJ>dw ?FI
原始成本和重置成本(original cost and replacement cost) +Xb )bfN
工程施工成本 gnAM}
直接成本与间接成本(direct cost and indirect cost) H<^*V8J 'w
可控成本(controllable cost) 1 pT
v6
制造费用分配(manufacturing expenses allocation) zw13Tu
理论成本与应用成本(theory cost and practice cost) (WW*yv.J
辅助生产成本分配(auxiliary production cost allocation) [# X:!xcl
期间,费用 @ y{i.G
成本控制程序(procedure of cost control) ?A!Lh,
成本记录(cost entry, cost recorder cost agenda) k>W5ts2+
成本计算分批法(job costing method) |*~=w J_
成本计算分步法 )X8?m < cG
直接人工成本差异(direct labor variance) cBgdBPDa
成本控制方法(cost control method)
