递延税款贷项 Deferred taxation credit S8=Am7D]
1
股本 Share capital V[9#+l~#
已归还投资 Investment returned }E
o\=>l7
利润分配-其他转入 Profit appropriation - other transfer in U
fx^@%v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2bJqZ,@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ceiUpWMu,
利润分配-提取储备基金 Profit appropriation - reserve fund +SM&_b
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rw CFt6;v
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund euxkw]`h6
利润分配-利润归还投资 Profit appropriation - return investment by profit $? 'JePC
利润分配-应付优先股股利 Profit appropriation - preference shares dividends U2Uf69R
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
ywQ>T+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0^%\! Xxq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qcN{p7=0
期初未分配利润 Retained earnings, beginning of the year g>k"R4
资本公积-股本溢价 Capital surplus - share premium 0wFa7PyG?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [_$r- FA
资本公积-接受现金捐赠 Capital surplus - cash donation FI.Ae/(U
资本公积-股权投资准备 Capital surplus - investment reserve 0<g;g%
资本公积-拨款转入 Capital surplus - subsidiary eA4dDKX+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~Onj|w7
资本公积-其他 Capital surplus - others %:jVx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve R,Gr{"H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |)%]MK$;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /5x~3~
盈余公积-储备基金 Surplus reserve - reserve fund =O~ J
盈余公积-企业发展基金 Surplus reserve - enterprise development fund JpI(Vcd
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n jfh4}g:
主营业务收入 Sales ;Avz%2#c`
主营业务成本 Cost of sales R1!F mZW8
主营业务税金及附加 Sales tax t>f61<27eB
营业费用 Operating expenses S\\3?[!p
管理费用 General and administrative expenses 4=;.<
财务费用 Financial expenses q+j.)e
投资收益 Investment income >rbHpLm1`
其他业务收入 Other operating income 6[b?ckvi
营业外收入 Non-operating income UxGr+q
补贴收入 Subsidy income +2DzX/3
其他业务支出 Other operating expenses fG *1
A\t]
营业外支出 Non-operating expenses L&gC
所得税 Income tax ;-aF\}D@n
直接人工成本差异(direct labor variance) L9lN AiOH
直接材料成本差异(direct material variance) k!&G; 6O-
在产品计价(work-in-process costing) I "8:IF
联产品成本计算(joint products costing) fX:)mLnO/
生产成本汇总程序(accumulation process of procluction cost) S]Y3nI
制造费用差异(manufacturing expenses variance) J
8!D."'Q0
实际成本与估计成本(actual cost and estimated cost) 'zRi;:UHA
工资费用分配(salary costs allocation) >e
g8zN
成本曲线(cost curve) /J0YF
农业生产成本(agriculture production cost) .o27uB.
原始成本和重置成本(original cost and replacement cost) :Dh\
工程施工成本 #!A'6SgbkM
直接成本与间接成本(direct cost and indirect cost) @ij8AGE:
可控成本(controllable cost) r Jo8|
制造费用分配(manufacturing expenses allocation) &Zxo\[lP
理论成本与应用成本(theory cost and practice cost) qI] PM9
辅助生产成本分配(auxiliary production cost allocation) v?s]up @@h
期间,费用 1 #zIAN>
成本控制程序(procedure of cost control) O#}d!}SIp
成本记录(cost entry, cost recorder cost agenda) 8+7n"6GY2/
成本计算分批法(job costing method) .5S< G)Ja
成本计算分步法 *btLd7c%
直接人工成本差异(direct labor variance) \n&l
成本控制方法(cost control method)