递延税款贷项 Deferred taxation credit ]9l=geZd%;
股本 Share capital fY}e.lD
已归还投资 Investment returned D ( <_1
利润分配-其他转入 Profit appropriation - other transfer in u/hFf3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T,TKt%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zq8z#FN
利润分配-提取储备基金 Profit appropriation - reserve fund =L#tSa=M"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =L
7scv%i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8]YFlW9
利润分配-利润归还投资 Profit appropriation - return investment by profit )z=`,\&p:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @j K7bab:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :05>~bn>pC
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E;@`{ v
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G!ty@
Fx
期初未分配利润 Retained earnings, beginning of the year 53=VIN]
资本公积-股本溢价 Capital surplus - share premium
7 1z$a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ${8 1~
资本公积-接受现金捐赠 Capital surplus - cash donation OU]!2[7c
资本公积-股权投资准备 Capital surplus - investment reserve ";J1$a
资本公积-拨款转入 Capital surplus - subsidiary DQ?'f@I&
*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation D`o*OlU
资本公积-其他 Capital surplus - others `|8)A)ZVT
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0mF3Vs`-Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jI_TN5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I%h9V([
盈余公积-储备基金 Surplus reserve - reserve fund }mxy6m ,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0vqXLFf
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 2~<?E`+
主营业务收入 Sales 9F(<n
主营业务成本 Cost of sales Zoh2m`6
主营业务税金及附加 Sales tax ^+Ie
营业费用 Operating expenses ?}D@{%O3T
管理费用 General and administrative expenses 5%rD7/7N
财务费用 Financial expenses |O%`-2p]p
投资收益 Investment income pUZbZ
U
其他业务收入 Other operating income :tu6'X\k
营业外收入 Non-operating income ~]*P/'-{#
补贴收入 Subsidy income ?dl7!I@<E<
其他业务支出 Other operating expenses 9*h?g+\
营业外支出 Non-operating expenses z:u e]7(.
所得税 Income tax 21O!CvX
直接人工成本差异(direct labor variance) <Qe30_<K
直接材料成本差异(direct material variance) lM3UjR|@
在产品计价(work-in-process costing) *r6+Vz
联产品成本计算(joint products costing) ^%@(>:)0
生产成本汇总程序(accumulation process of procluction cost) AMp[f%X
制造费用差异(manufacturing expenses variance) *[]7l]XK.
实际成本与估计成本(actual cost and estimated cost) T$U,rOB"
工资费用分配(salary costs allocation) QmvhmsDL
成本曲线(cost curve) YLVIn_\}
农业生产成本(agriculture production cost) h\Ck""&
原始成本和重置成本(original cost and replacement cost) N?eWf +C
工程施工成本
4nmc(CHQ:
直接成本与间接成本(direct cost and indirect cost) 2j9Mr
可控成本(controllable cost) ;f:}gMK
制造费用分配(manufacturing expenses allocation) X-|Lg.s
理论成本与应用成本(theory cost and practice cost) Z
7rVM
辅助生产成本分配(auxiliary production cost allocation) OGw =e{
期间,费用 ng(STvSh:
成本控制程序(procedure of cost control) FaYD
a
成本记录(cost entry, cost recorder cost agenda) _5uzu6:y
成本计算分批法(job costing method) aF7" 4^ P
成本计算分步法 cs `T7?>
直接人工成本差异(direct labor variance) ijOUv 6=-
成本控制方法(cost control method)