递延税款贷项 Deferred taxation credit DL5`A?/
股本 Share capital 8Q&hhmOnz
已归还投资 Investment returned v(? ^#C>6W
利润分配-其他转入 Profit appropriation - other transfer in R)AFaP |
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ] E1aIt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <Q06<{]R8
利润分配-提取储备基金 Profit appropriation - reserve fund w
a!g / \
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uM\(# jZ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]OE{qXr{
利润分配-利润归还投资 Profit appropriation - return investment by profit dc MWCK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /hP gOaB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3le/ (=&1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -vcHSwG b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares dF2 &{D"J
期初未分配利润 Retained earnings, beginning of the year )SMS<J
资本公积-股本溢价 Capital surplus - share premium `zNvZm -E
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E>tlY&0[$
资本公积-接受现金捐赠 Capital surplus - cash donation c]`}DH,TJ
资本公积-股权投资准备 Capital surplus - investment reserve h2 2-v X
资本公积-拨款转入 Capital surplus - subsidiary NrE& w H:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5eI3a!E]O
资本公积-其他 Capital surplus - others }|rnyYA
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @'.(62v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Vx5ioA]{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `B+ P$K< X
盈余公积-储备基金 Surplus reserve - reserve fund fKzOt<wm
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }Z MbTsm
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *Z! #6(G
主营业务收入 Sales [HJ^'/bB'
主营业务成本 Cost of sales PiMW 29B^
主营业务税金及附加 Sales tax +'9l 2DI;
营业费用 Operating expenses Y yq:5V!
管理费用 General and administrative expenses pei-R
财务费用 Financial expenses w(O/mUDX
投资收益 Investment income ^u zJu(
其他业务收入 Other operating income e&G!5kz!
营业外收入 Non-operating income /
AFn8=9'^
补贴收入 Subsidy income >=|Dir
其他业务支出 Other operating expenses acgtXfHR
营业外支出 Non-operating expenses _ RT3Fk
所得税 Income tax Pa %;[h bn
直接人工成本差异(direct labor variance) &ah!g! o3
直接材料成本差异(direct material variance) gVM9*3LH6
在产品计价(work-in-process costing) X /
联产品成本计算(joint products costing) ^2L\Y2
生产成本汇总程序(accumulation process of procluction cost) d'~
k f#
制造费用差异(manufacturing expenses variance) 5?+ECxPt
实际成本与估计成本(actual cost and estimated cost) ) -+u8#
工资费用分配(salary costs allocation) 3okh'P%+
成本曲线(cost curve) ?\MvAG7Y
农业生产成本(agriculture production cost) lwEJ)Bv
原始成本和重置成本(original cost and replacement cost) jm1f,=R
工程施工成本 q@K;u[zFK
直接成本与间接成本(direct cost and indirect cost) 8<UD#i@:C
可控成本(controllable cost) F-?K]t#
制造费用分配(manufacturing expenses allocation) x SFY8
理论成本与应用成本(theory cost and practice cost) Ca]+*Eb9z{
辅助生产成本分配(auxiliary production cost allocation) Tbl ~6P
期间,费用 -1Acprr
成本控制程序(procedure of cost control) 3+mC96wN
成本记录(cost entry, cost recorder cost agenda) ~1&%,$fZ
成本计算分批法(job costing method) 1Zc1CUMG
成本计算分步法 Y4cIYUSc
直接人工成本差异(direct labor variance) QiB ^U^f
成本控制方法(cost control method)
