递延税款贷项 Deferred taxation credit Y >w7%N
股本 Share capital f~wON>$K
已归还投资 Investment returned =S{OzF
利润分配-其他转入 Profit appropriation - other transfer in mP\V.^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve by'KJxl[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xi%Og\vm5
利润分配-提取储备基金 Profit appropriation - reserve fund B?i#m^S
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KGM__Z O.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0&sa#g2
利润分配-利润归还投资 Profit appropriation - return investment by profit d^A]]Xg
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b]b>i]n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h"+7cc@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends =tD*,2]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }},0#Ap
期初未分配利润 Retained earnings, beginning of the year rs?Dn6:;B
资本公积-股本溢价 Capital surplus - share premium )XN%p
n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <~5O-.G]
资本公积-接受现金捐赠 Capital surplus - cash donation %4m Nk}tyH
资本公积-股权投资准备 Capital surplus - investment reserve g_cED15
资本公积-拨款转入 Capital surplus - subsidiary Zpg;hj5_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ht;Rz*}
资本公积-其他 Capital surplus - others fY9+m}$S$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'wEQvC
S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u
X1;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]Z5m
_-I
盈余公积-储备基金 Surplus reserve - reserve fund |\Jnr3)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I
Wu=z!mO
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ywJ [WfCY
主营业务收入 Sales Q~nVbj?c2v
主营业务成本 Cost of sales <b
H*f w
主营业务税金及附加 Sales tax nQmHYOF%
营业费用 Operating expenses #4mRMsW5"
管理费用 General and administrative expenses Xd%qebK
财务费用 Financial expenses r\Y,*e
投资收益 Investment income I :<,9.
其他业务收入 Other operating income 2>9\o]ac4
营业外收入 Non-operating income 3eE=>E
4,
补贴收入 Subsidy income pL1ABvBB
其他业务支出 Other operating expenses %3qjgyLZ|
营业外支出 Non-operating expenses c`;oV-
f
所得税 Income tax je^VJ&ac
直接人工成本差异(direct labor variance) C
zJ-tEO
直接材料成本差异(direct material variance) 5zBA ]1PY
在产品计价(work-in-process costing) Uap0O2n
联产品成本计算(joint products costing) yF(9=z"?
生产成本汇总程序(accumulation process of procluction cost) <VhmtT%7
制造费用差异(manufacturing expenses variance) bUS:c
2"
实际成本与估计成本(actual cost and estimated cost) -c&=3O!
工资费用分配(salary costs allocation) )).=MTk
成本曲线(cost curve) ;/$pxD
农业生产成本(agriculture production cost) -+@N/d5
原始成本和重置成本(original cost and replacement cost) d.+
工程施工成本 9JP:wE~y
直接成本与间接成本(direct cost and indirect cost) gZtQtFi
可控成本(controllable cost) @/kI;8
制造费用分配(manufacturing expenses allocation) z)hK 2JD
理论成本与应用成本(theory cost and practice cost) #ae?#?/"
辅助生产成本分配(auxiliary production cost allocation) %>Gb]dv?
期间,费用 aeUgr!
成本控制程序(procedure of cost control) QD,m`7(
成本记录(cost entry, cost recorder cost agenda) K
sOSPQDGE
成本计算分批法(job costing method) w{DU<e:
成本计算分步法 %cn1d>M+I
直接人工成本差异(direct labor variance) :bct+J}l~
成本控制方法(cost control method)