递延税款贷项 Deferred taxation credit NFlrr*=t>
股本 Share capital Ed& M
已归还投资 Investment returned V?+Y[Q
利润分配-其他转入 Profit appropriation - other transfer in Z<6F q*I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /?
HLEX
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &oqzQ+H
利润分配-提取储备基金 Profit appropriation - reserve fund 1M/_:UH`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9/R< ,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .eM
A*C~n
利润分配-利润归还投资 Profit appropriation - return investment by profit D*o [a #2_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )w!*6<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >&2n\HR\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "r.eN_d
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }e0)=*; l
期初未分配利润 Retained earnings, beginning of the year A+1>n^^_<
资本公积-股本溢价 Capital surplus - share premium P
:D6w){
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <bxp/#6D
资本公积-接受现金捐赠 Capital surplus - cash donation $sR-J'EE!
资本公积-股权投资准备 Capital surplus - investment reserve Fwv(J_'q
资本公积-拨款转入 Capital surplus - subsidiary lhhp6-r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation U4$CkTe2Y
资本公积-其他 Capital surplus - others 8gI~x .k`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5$p 7y:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
dzwto;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yW)X
asn
盈余公积-储备基金 Surplus reserve - reserve fund 7Yd]#K{$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund c<j +"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment >\c"U1%E
主营业务收入 Sales S) [$F}
主营业务成本 Cost of sales k->cqtG
主营业务税金及附加 Sales tax +~]LvZt I_
营业费用 Operating expenses "<I*V iZ
管理费用 General and administrative expenses SRf .8j
财务费用 Financial expenses q2KWSh5
投资收益 Investment income 8q#Be1u<s2
其他业务收入 Other operating income t|y`Bl2
营业外收入 Non-operating income jFM f=u&U
补贴收入 Subsidy income u4p){|x7s
其他业务支出 Other operating expenses U:o(% dk
营业外支出 Non-operating expenses m^Xq<`e"<
所得税 Income tax 5W=jQ3 C
直接人工成本差异(direct labor variance) nI6[y)j
直接材料成本差异(direct material variance) .8.LW4-ff
在产品计价(work-in-process costing) C [h^bBq
联产品成本计算(joint products costing) WGrG#K w[
生产成本汇总程序(accumulation process of procluction cost) v&i,}p^M5
制造费用差异(manufacturing expenses variance) 4Sxt<7[f
实际成本与估计成本(actual cost and estimated cost) !K$qh{n
工资费用分配(salary costs allocation) H]/! J]
成本曲线(cost curve) =/jCDY
农业生产成本(agriculture production cost) )dgo oq
原始成本和重置成本(original cost and replacement cost) El)WjcmH
工程施工成本 17{$D , P
直接成本与间接成本(direct cost and indirect cost)
d;9F2,k$w
可控成本(controllable cost) >m;
*Zk`
制造费用分配(manufacturing expenses allocation) P<WCW3!JZ
理论成本与应用成本(theory cost and practice cost) 7 -Yn8Gq
辅助生产成本分配(auxiliary production cost allocation) 9!06R-h
期间,费用 t*'U|K4L/
成本控制程序(procedure of cost control) ,S7 g=(27(
成本记录(cost entry, cost recorder cost agenda) l
/\n7:
成本计算分批法(job costing method) nm5 97WeZp
成本计算分步法 N }tiaL4
直接人工成本差异(direct labor variance) )+S^{tt
成本控制方法(cost control method)
