递延税款贷项 Deferred taxation credit \.{ZgL5"
股本 Share capital cK1RmL"3
已归还投资 Investment returned m~vEandm
利润分配-其他转入 Profit appropriation - other transfer in !+ ??3-q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C'fQ Z,r-v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OG2&=~hOz-
利润分配-提取储备基金 Profit appropriation - reserve fund ?YhGW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8fQaMn4V
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KvuM{UI5
利润分配-利润归还投资 Profit appropriation - return investment by profit ;%$wA5"2M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 2I1CKA:7g
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ug9]^p/)^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends jo[U6t+pj7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ^
&VN=Y6z
期初未分配利润 Retained earnings, beginning of the year p!2t/XIM
资本公积-股本溢价 Capital surplus - share premium }1Km h]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z}$1~uyw
资本公积-接受现金捐赠 Capital surplus - cash donation NPE7AdB8
资本公积-股权投资准备 Capital surplus - investment reserve ]Y
wvwmZ
资本公积-拨款转入 Capital surplus - subsidiary n.xOu`gj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7>yb8/J
资本公积-其他 Capital surplus - others @ R;o $n
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q|N4d9/b
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve MF.$E?_R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T+)#Du
盈余公积-储备基金 Surplus reserve - reserve fund
YC d
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j+NpQ}t:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [35>T3Ku
主营业务收入 Sales Mg=R**s1x%
主营业务成本 Cost of sales teg[l-R"7z
主营业务税金及附加 Sales tax -bQi4
营业费用 Operating expenses YEhPAQNj
管理费用 General and administrative expenses -Oc
财务费用 Financial expenses )TyI~5>;
投资收益 Investment income qM:*!Aq0g
其他业务收入 Other operating income UpCkB}OhR1
营业外收入 Non-operating income oD~q/04!
补贴收入 Subsidy income R'p-
4
其他业务支出 Other operating expenses u_X(c'aE;
营业外支出 Non-operating expenses PgwNE wG
所得税 Income tax mA0|W#
NB
直接人工成本差异(direct labor variance) zr[|~-
直接材料成本差异(direct material variance) T6Ks]6m_
在产品计价(work-in-process costing) *|&&3&7
联产品成本计算(joint products costing) ueV,p?Wo
生产成本汇总程序(accumulation process of procluction cost) 5Z(#)sa0Og
制造费用差异(manufacturing expenses variance) K.: :P84m;
实际成本与估计成本(actual cost and estimated cost) S]}W+BF3
工资费用分配(salary costs allocation) OK=ANQjs(
成本曲线(cost curve) )dZ1$MC[
农业生产成本(agriculture production cost) Kma-W{vGD
原始成本和重置成本(original cost and replacement cost) BZAF;j
工程施工成本 X16r$~Pb
直接成本与间接成本(direct cost and indirect cost) }R2afTn[;
可控成本(controllable cost) k2ZMDU
制造费用分配(manufacturing expenses allocation) s.j cD
理论成本与应用成本(theory cost and practice cost) =!P$[pN2
辅助生产成本分配(auxiliary production cost allocation) [,|;rt\o>
期间,费用 glgXSOj
成本控制程序(procedure of cost control) Th
J`-Ro
成本记录(cost entry, cost recorder cost agenda) _$BH.I
成本计算分批法(job costing method)
&L4>w.b"N
成本计算分步法 %n:ymc
$}
直接人工成本差异(direct labor variance) $BWA=2$
成本控制方法(cost control method)