递延税款贷项 Deferred taxation credit Wv_5sPqLW
股本 Share capital Hj
|~*kG
已归还投资 Investment returned UBOCd [
利润分配-其他转入 Profit appropriation - other transfer in \ 3n{ %\_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Kv:U QdnU[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Q\z3YU k
利润分配-提取储备基金 Profit appropriation - reserve fund bv;&oc:r
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (M4~N)7<P5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Jc~^32
利润分配-利润归还投资 Profit appropriation - return investment by profit ?=jmyDXH!
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F
+*>q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %56pP"w
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _DMj )enH"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vVc:[i
期初未分配利润 Retained earnings, beginning of the year jz't!wj
资本公积-股本溢价 Capital surplus - share premium twz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cCFSPT2fq[
资本公积-接受现金捐赠 Capital surplus - cash donation n}
GIf&
资本公积-股权投资准备 Capital surplus - investment reserve a[\,K 4l
资本公积-拨款转入 Capital surplus - subsidiary 5IW^^<kiu
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %=/Y~ml?
资本公积-其他 Capital surplus - others #j d? ocoY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve EAF<PMb
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +1Si>I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v F;6Y(h>
盈余公积-储备基金 Surplus reserve - reserve fund |(}uagfrd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Yk(OVl T
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #I%< 1c%XA
主营业务收入 Sales F) {f{-@)
主营业务成本 Cost of sales W 0tBF&E"
主营业务税金及附加 Sales tax %83PbH
营业费用 Operating expenses yZHQql%J
O
管理费用 General and administrative expenses H|0B*i@ 81
财务费用 Financial expenses fbB(W E+
投资收益 Investment income q\O'r[&V
其他业务收入 Other operating income f<xF+w E
营业外收入 Non-operating income LoOyqJ,
补贴收入 Subsidy income TcZ
Ci^1F
其他业务支出 Other operating expenses }CsUZ&* &
营业外支出 Non-operating expenses 6'(5pt
所得税 Income tax si=/=h
直接人工成本差异(direct labor variance) <%J dQ82?
直接材料成本差异(direct material variance) T=VVK6Lc:
在产品计价(work-in-process costing) a: iIfdd4'
联产品成本计算(joint products costing) TnL%_!V!
生产成本汇总程序(accumulation process of procluction cost) WaWT
5|A
制造费用差异(manufacturing expenses variance) ]WN{ 8
实际成本与估计成本(actual cost and estimated cost) BS*cG>T
工资费用分配(salary costs allocation) dLD"Cx
成本曲线(cost curve) e x'd^y
农业生产成本(agriculture production cost) 20^F
-,z
原始成本和重置成本(original cost and replacement cost) uWx/V+w
工程施工成本 PHDKx+$
直接成本与间接成本(direct cost and indirect cost) mb0${n~fz
可控成本(controllable cost) \VHi
制造费用分配(manufacturing expenses allocation) LN?T$H
理论成本与应用成本(theory cost and practice cost) F5:*;E;$
辅助生产成本分配(auxiliary production cost allocation) m{pL<
g^M
期间,费用 uFSgjWJ#~
成本控制程序(procedure of cost control) > m}.}g8
成本记录(cost entry, cost recorder cost agenda) 8 f,jC+(
成本计算分批法(job costing method) GJ%It .
成本计算分步法 t1Hd-] 28V
直接人工成本差异(direct labor variance) /,Ln)? eD
成本控制方法(cost control method)
