递延税款贷项 Deferred taxation credit w"K; e (S
股本 Share capital xi
G_l-2l
已归还投资 Investment returned O* 7` Waag
利润分配-其他转入 Profit appropriation - other transfer in ?_7^MP>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A VbGJ+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Rc k k
利润分配-提取储备基金 Profit appropriation - reserve fund p/!P kKJ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +=A53V[C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund v
L"[7'
利润分配-利润归还投资 Profit appropriation - return investment by profit 73OYHp_j
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <v =T31aS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "FT( U{^7d
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <rpXhcR
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Da"GYEC
期初未分配利润 Retained earnings, beginning of the year 11 >K\"K}
资本公积-股本溢价 Capital surplus - share premium {y
k0Zef_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nJ-U* yz
资本公积-接受现金捐赠 Capital surplus - cash donation KnuQ 5\y
资本公积-股权投资准备 Capital surplus - investment reserve 1WW`%
资本公积-拨款转入 Capital surplus - subsidiary VDP \E<3"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q!P{a^Fnc
资本公积-其他 Capital surplus - others xK3}z N$T
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d]6#pSE
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I
DpW5 Dc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |}>;wZ[7
盈余公积-储备基金 Surplus reserve - reserve fund oCftI':@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d2e4=/ A%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment tX#8 G09G+
主营业务收入 Sales sjj*7
i*
主营业务成本 Cost of sales 5<y pK`Kq
主营业务税金及附加 Sales tax ;K9rE3
营业费用 Operating expenses Mli`[8@(
管理费用 General and administrative expenses #c:b 8rw
财务费用 Financial expenses JxM[LvVi
投资收益 Investment income ;<=B I!
其他业务收入 Other operating income !:^lTvYWZH
营业外收入 Non-operating income n@Ar%%\
补贴收入 Subsidy income $M=W`E[g
其他业务支出 Other operating expenses rpu{YC1C%
营业外支出 Non-operating expenses ~Z#jIG<?g
所得税 Income tax b0_Ih6
直接人工成本差异(direct labor variance) 9As K=/Buf
直接材料成本差异(direct material variance) V
2WcPI^
在产品计价(work-in-process costing) 6X@$xe847[
联产品成本计算(joint products costing) hh <Es|v
生产成本汇总程序(accumulation process of procluction cost) i
#%17}
制造费用差异(manufacturing expenses variance) V=v7<I=
]
实际成本与估计成本(actual cost and estimated cost) C g! ]x
o
工资费用分配(salary costs allocation) ZRd,V ~iz
成本曲线(cost curve) XeT{y]lkd
农业生产成本(agriculture production cost) S EeDq/h
原始成本和重置成本(original cost and replacement cost) oHbG -p
工程施工成本 ,{br6*E
直接成本与间接成本(direct cost and indirect cost) 71# ipZ
可控成本(controllable cost) DV WqrK}q
制造费用分配(manufacturing expenses allocation) yfd$T}WW6
理论成本与应用成本(theory cost and practice cost) 0ThX1)SH
辅助生产成本分配(auxiliary production cost allocation) v iJK%^U=-
期间,费用 fv",4L
成本控制程序(procedure of cost control) m%bw$hr
成本记录(cost entry, cost recorder cost agenda) NJ;D Qv
成本计算分批法(job costing method) +W6QtB6
成本计算分步法 hZ obFf
直接人工成本差异(direct labor variance) fQ,L~:Y =
成本控制方法(cost control method)
