递延税款贷项 Deferred taxation credit FW|_8q?}<
股本 Share capital DgY
!)cS
已归还投资 Investment returned ?-)v{4{s
利润分配-其他转入 Profit appropriation - other transfer in h[U o6`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j0s$}FPUI
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sV \K[4HG
利润分配-提取储备基金 Profit appropriation - reserve fund | 68k9rq
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .8T0 OQ4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U.JE \/
利润分配-利润归还投资 Profit appropriation - return investment by profit
(t@ :dW
利润分配-应付优先股股利 Profit appropriation - preference shares dividends d[
XMQX
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Yy6$q\@rV
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends E%W w)P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ? Dn}
期初未分配利润 Retained earnings, beginning of the year 3rj
Kwh7
资本公积-股本溢价 Capital surplus - share premium 1aCpeD4|)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oYt 34@{?
资本公积-接受现金捐赠 Capital surplus - cash donation =itQ@ ``r
资本公积-股权投资准备 Capital surplus - investment reserve t[@>u'YKt
资本公积-拨款转入 Capital surplus - subsidiary D2=zrU3Y64
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `#vbV /sM
资本公积-其他 Capital surplus - others ga( k2Q;y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
}r!hm?e
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KSHq0A6/q%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `uH7~ r^
盈余公积-储备基金 Surplus reserve - reserve fund ;mvVo-r*q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund F \ |4zM
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9%1J..c
主营业务收入 Sales vm'Z A7f6
主营业务成本 Cost of sales N/--6)5~0
主营业务税金及附加 Sales tax lk[Y6yE
营业费用 Operating expenses R<(x WH
管理费用 General and administrative expenses
xu%eg]
财务费用 Financial expenses
v+8Ybq
投资收益 Investment income 1j:aGj>{
其他业务收入 Other operating income r a>2<
营业外收入 Non-operating income xV
2C4K
补贴收入 Subsidy income Q WEE%}\3}
其他业务支出 Other operating expenses 0!7p5
营业外支出 Non-operating expenses j<k6z
所得税 Income tax xwi6#>
直接人工成本差异(direct labor variance) RS
l*u[fB
直接材料成本差异(direct material variance) 7 nFOV Z
在产品计价(work-in-process costing) _SJ:|I
联产品成本计算(joint products costing) w6WPfy(/2
生产成本汇总程序(accumulation process of procluction cost)
q LP/z
制造费用差异(manufacturing expenses variance) ,v,rY'
实际成本与估计成本(actual cost and estimated cost) 4^M"V5tDx
工资费用分配(salary costs allocation) q b/}&J7+
成本曲线(cost curve) 3 ?@6QcHl{
农业生产成本(agriculture production cost) |_>^vW1
f
原始成本和重置成本(original cost and replacement cost) " H<us?r{
工程施工成本 f-71`Pyb
直接成本与间接成本(direct cost and indirect cost) nosD1sS.K8
可控成本(controllable cost) G\TO ]c
制造费用分配(manufacturing expenses allocation) |ns?c0rM
理论成本与应用成本(theory cost and practice cost) WmN(
(
辅助生产成本分配(auxiliary production cost allocation) (xRcG+3];
期间,费用 (QJe-)0_y
成本控制程序(procedure of cost control) > pP&/
成本记录(cost entry, cost recorder cost agenda) (Bd'Pj]:
成本计算分批法(job costing method) kS:# |yY8%
成本计算分步法 8W?dWj
直接人工成本差异(direct labor variance) -TH MTRFz
成本控制方法(cost control method)
