递延税款贷项 Deferred taxation credit N+\#k*n?
股本 Share capital aoz+g,1
//
已归还投资 Investment returned ;gy_Q f2U
利润分配-其他转入 Profit appropriation - other transfer in 6Bmv1n[X^h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6g29!F`y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve DUEA"m h
利润分配-提取储备基金 Profit appropriation - reserve fund wJ1qJ!s@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s2_j@k?%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~^$O
NmI5
利润分配-利润归还投资 Profit appropriation - return investment by profit ` x~k }
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %U
b"V\1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve FT/H~|Z>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,~ X^8oY
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares B{H;3{
0
期初未分配利润 Retained earnings, beginning of the year pnca+d
资本公积-股本溢价 Capital surplus - share premium
N~EM` d
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x `{ni6}
资本公积-接受现金捐赠 Capital surplus - cash donation Sq %BfP)a(
资本公积-股权投资准备 Capital surplus - investment reserve y7wy9+>l
资本公积-拨款转入 Capital surplus - subsidiary *y5d
&4G2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation eT[ ,k[#q
资本公积-其他 Capital surplus - others s!nFc{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve VvSD &r^qI
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]2QZ 4 7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Zg5@l3w
盈余公积-储备基金 Surplus reserve - reserve fund "'9
4E, W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @]6)j&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kGc;j8>."
主营业务收入 Sales 8xDS eXh;
主营业务成本 Cost of sales /XEcA 5C<
主营业务税金及附加 Sales tax W
>
K2d
营业费用 Operating expenses D@^ r
管理费用 General and administrative expenses 8II-'%S6q
财务费用 Financial expenses +>KWY PH
投资收益 Investment income ?qAX *j
其他业务收入 Other operating income u Zz^>* b
营业外收入 Non-operating income (03m%\
补贴收入 Subsidy income rVzj LkN^
其他业务支出 Other operating expenses
?Vbe
营业外支出 Non-operating expenses FfI $3:9
所得税 Income tax ,8;;#XR3
直接人工成本差异(direct labor variance) jeN_
sm81b
直接材料成本差异(direct material variance) %((F} 9_6
在产品计价(work-in-process costing) +z+25qWi
联产品成本计算(joint products costing) @{@x2
'-A
生产成本汇总程序(accumulation process of procluction cost) ?#ndMv!$
制造费用差异(manufacturing expenses variance) & oZI. Qeo
实际成本与估计成本(actual cost and estimated cost) h#^IT
工资费用分配(salary costs allocation) KNC!T@O|{#
成本曲线(cost curve) ~ d/Doi
农业生产成本(agriculture production cost) yb*
SD!
原始成本和重置成本(original cost and replacement cost) 92 ]>"
工程施工成本 yi"V'Us
直接成本与间接成本(direct cost and indirect cost) =4 \|'V1 5
可控成本(controllable cost) szF[LRb
制造费用分配(manufacturing expenses allocation) Q
{3"&
理论成本与应用成本(theory cost and practice cost) bICi'`
辅助生产成本分配(auxiliary production cost allocation) F&lWO!4
期间,费用 2fO ~%!.G
成本控制程序(procedure of cost control) L= D
d`
成本记录(cost entry, cost recorder cost agenda) RxAWX?9Z
成本计算分批法(job costing method) G<4H~1?P
成本计算分步法 X4
BDl
直接人工成本差异(direct labor variance) R5
X<8(4p
成本控制方法(cost control method)
