递延税款贷项 Deferred taxation credit Neo^C_[vN
股本 Share capital D"x$^6`c}
已归还投资 Investment returned C/CfjRzd
利润分配-其他转入 Profit appropriation - other transfer in !G"9
xrr1
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N{hF [F
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve oF@x]bmU
利润分配-提取储备基金 Profit appropriation - reserve fund |1QbO`f/F
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rTsbP40
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9"HmHy&:E
利润分配-利润归还投资 Profit appropriation - return investment by profit #[U9(44,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |:e|~sism
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^0s\/qyqm
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
(+gL#/u
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
>NH4A_
期初未分配利润 Retained earnings, beginning of the year 4QjWZ Wl
资本公积-股本溢价 Capital surplus - share premium x'M^4{4[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve C'8!cPFVv
资本公积-接受现金捐赠 Capital surplus - cash donation .W@(nQ-<
资本公积-股权投资准备 Capital surplus - investment reserve ,h@R' f!
资本公积-拨款转入 Capital surplus - subsidiary iO9nvM<
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (
*9I
p
资本公积-其他 Capital surplus - others ,\S pjE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _Vo)<--+I
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2-$bh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K{zCp6
盈余公积-储备基金 Surplus reserve - reserve fund Pn+IJ=0Y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund kh<pLI >$h
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >9.5-5"
主营业务收入 Sales S7UZGGjTk
主营业务成本 Cost of sales 62MRI
主营业务税金及附加 Sales tax &PRx,G5
营业费用 Operating expenses q4Oxs
管理费用 General and administrative expenses uO
?Od
财务费用 Financial expenses Y(hW(bd;
投资收益 Investment income 42V,PH6o
其他业务收入 Other operating income j Ne(w<',P
营业外收入 Non-operating income ,W1a<dl
补贴收入 Subsidy income p| \%:#
其他业务支出 Other operating expenses $>'" )7z
营业外支出 Non-operating expenses Zp7yaz3y
所得税 Income tax (Pk"
NEP
直接人工成本差异(direct labor variance) Ue{vg$5||
直接材料成本差异(direct material variance) n%0]V Xx#
在产品计价(work-in-process costing) /B,:<&_-
联产品成本计算(joint products costing) VDByj "%
生产成本汇总程序(accumulation process of procluction cost) d)04;[=
制造费用差异(manufacturing expenses variance) *t#s$Ga
实际成本与估计成本(actual cost and estimated cost) I #M%%5e
工资费用分配(salary costs allocation) VG<Hw{ c3r
成本曲线(cost curve) tjZ \h=
农业生产成本(agriculture production cost) 4pmTicA~
原始成本和重置成本(original cost and replacement cost) E\]OySC%C$
工程施工成本 x7P([^i
直接成本与间接成本(direct cost and indirect cost) \Y!T>nWn)I
可控成本(controllable cost) xH_A@hf;
制造费用分配(manufacturing expenses allocation) &jV9*
理论成本与应用成本(theory cost and practice cost) -,~;qSs
辅助生产成本分配(auxiliary production cost allocation)
eeW' [
期间,费用 :vc[/<
成本控制程序(procedure of cost control) [ME}Cv`?<E
成本记录(cost entry, cost recorder cost agenda) 0PnD|]9:
成本计算分批法(job costing method) On{~St'V
成本计算分步法 )p$\gwr=2
直接人工成本差异(direct labor variance) ;YK!EMM4!h
成本控制方法(cost control method)