递延税款贷项 Deferred taxation credit 4-l8,@9
股本 Share capital Xc =Y
已归还投资 Investment returned KN^=i5K+Y
利润分配-其他转入 Profit appropriation - other transfer in =rMUov h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~k"=4j9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4zXFuTr($
利润分配-提取储备基金 Profit appropriation - reserve fund Me r/G2#
&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .UQzPnK
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Jz\%%C
利润分配-利润归还投资 Profit appropriation - return investment by profit
e2AX0(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?j'7l=94A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DEBB()6,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;dkYf24
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares TYy?KG>:'
期初未分配利润 Retained earnings, beginning of the year h&M
{]E9=
资本公积-股本溢价 Capital surplus - share premium G'nmllB`]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P9/q|>F
资本公积-接受现金捐赠 Capital surplus - cash donation KWq+PeB5TS
资本公积-股权投资准备 Capital surplus - investment reserve ])[[ V!1
资本公积-拨款转入 Capital surplus - subsidiary ;@0;pY
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /,BD#|
资本公积-其他 Capital surplus - others #QS`_TlKk
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9Uh"iM
B
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R6 y#S&]x
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C>ICu*PW
盈余公积-储备基金 Surplus reserve - reserve fund M f}~{+
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m~w[~flgZ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R#s)r
主营业务收入 Sales >Ifr [
主营业务成本 Cost of sales MH
=%-S
主营业务税金及附加 Sales tax X1:V<,}"
营业费用 Operating expenses i"1Mfz~e
管理费用 General and administrative expenses jkQ*D(;p
财务费用 Financial expenses W6^5YH%
投资收益 Investment income pD8+ 4;A
其他业务收入 Other operating income `A,-@`p
营业外收入 Non-operating income
Z< 1
补贴收入 Subsidy income S~<$Hy*kh
其他业务支出 Other operating expenses AKY1o.>z
营业外支出 Non-operating expenses \9.bt:k@OT
所得税 Income tax
T5|qRlW
直接人工成本差异(direct labor variance) gGR"Z]DBk
直接材料成本差异(direct material variance) vXev$x=w-
在产品计价(work-in-process costing) /~DI 6g
联产品成本计算(joint products costing) Qu"8(Jk/
生产成本汇总程序(accumulation process of procluction cost) q'+)t7!
制造费用差异(manufacturing expenses variance) #9=
Vg
实际成本与估计成本(actual cost and estimated cost) hMa]B*o/-
工资费用分配(salary costs allocation) .L+6 $8m
成本曲线(cost curve) Z/G
ev"p
农业生产成本(agriculture production cost) N'F77
.
原始成本和重置成本(original cost and replacement cost) xv46r=>
工程施工成本
52Yq
直接成本与间接成本(direct cost and indirect cost) 0q^>ZF-@
可控成本(controllable cost) pLl(iNf]
制造费用分配(manufacturing expenses allocation) "N;`1ce
理论成本与应用成本(theory cost and practice cost) I.I`6(Cb
辅助生产成本分配(auxiliary production cost allocation) T!uM+6|Y
期间,费用 (|F*vP'
成本控制程序(procedure of cost control) J f@H/luW
成本记录(cost entry, cost recorder cost agenda) [.K1iZyTi
成本计算分批法(job costing method) +|*IZ:w)
成本计算分步法 []D&bYpv
直接人工成本差异(direct labor variance) bUs0 M0y
成本控制方法(cost control method)