递延税款贷项 Deferred taxation credit l Q/u#c$n
股本 Share capital +*/XfPlr|
已归还投资 Investment returned Reci:T(_
利润分配-其他转入 Profit appropriation - other transfer in mhTi{t_fHM
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8:s"
^YLN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |oCE7'BaP
利润分配-提取储备基金 Profit appropriation - reserve fund ^=kUNyY
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rfj>/?8!@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n
*Y+y
利润分配-利润归还投资 Profit appropriation - return investment by profit |-kU]NJFR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +JQ/DNv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L O)&|9xw
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?8 dd^iX/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [wKnJu
期初未分配利润 Retained earnings, beginning of the year %-u R a\
资本公积-股本溢价 Capital surplus - share premium R Ptc \
4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k4WUfL d
资本公积-接受现金捐赠 Capital surplus - cash donation Cbw@:+%
J{
资本公积-股权投资准备 Capital surplus - investment reserve `rt?n|*QF
资本公积-拨款转入 Capital surplus - subsidiary ca~n fo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /q.iUwSK>
资本公积-其他 Capital surplus - others =/_tQR~
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yffg_^fR
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 9k5$rK`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
} @VdtH
盈余公积-储备基金 Surplus reserve - reserve fund +\r =/""DW
盈余公积-企业发展基金 Surplus reserve - enterprise development fund K 7o!,['W
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^Yu<fFn
主营业务收入 Sales |#uA(V
主营业务成本 Cost of sales Z.:g8Xl-6
主营业务税金及附加 Sales tax hRKAs
]^j
营业费用 Operating expenses b=Rw=K.
管理费用 General and administrative expenses l]:nncpns
财务费用 Financial expenses rK^Sn7 U
投资收益 Investment income j2\B(PA
其他业务收入 Other operating income 9Rz TC
营业外收入 Non-operating income >\J({/ #O
补贴收入 Subsidy income `| 9NxF+
其他业务支出 Other operating expenses (A@~]N ,U/
营业外支出 Non-operating expenses Q:
U^):~
所得税 Income tax i6)7)^nG
直接人工成本差异(direct labor variance) x+1Cs$E;
直接材料成本差异(direct material variance) TV^m1uC
在产品计价(work-in-process costing) }V@ *
:3w8
联产品成本计算(joint products costing) 8Jnl!4
生产成本汇总程序(accumulation process of procluction cost) g>g]qQ
制造费用差异(manufacturing expenses variance) Y`sec Ug
实际成本与估计成本(actual cost and estimated cost) Z %?:
CA
工资费用分配(salary costs allocation) 99xs5!4s
成本曲线(cost curve) ?<_yW# x6
农业生产成本(agriculture production cost) q#}#A@Rg
原始成本和重置成本(original cost and replacement cost) P;B<R"
工程施工成本 hT
c
VMc
直接成本与间接成本(direct cost and indirect cost) 8 K7.; t1
可控成本(controllable cost) vUlG E
制造费用分配(manufacturing expenses allocation) $>Y 2N5
理论成本与应用成本(theory cost and practice cost) .O h4b5
辅助生产成本分配(auxiliary production cost allocation) G {wIY" ~4
期间,费用 uL. )+E
成本控制程序(procedure of cost control) 16;r+.FB '
成本记录(cost entry, cost recorder cost agenda) (4;m*'
X
成本计算分批法(job costing method) +>v3& [lGv
成本计算分步法 A"yiXc-N~\
直接人工成本差异(direct labor variance) Wc6Jgpl
成本控制方法(cost control method)
