递延税款贷项 Deferred taxation credit !EhKg)y=
股本 Share capital (;},~( 2B
已归还投资 Investment returned za@/4z
利润分配-其他转入 Profit appropriation - other transfer in V9BW@G@9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5MAfuHq^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HT .*r6Y>g
利润分配-提取储备基金 Profit appropriation - reserve fund `IUn{I
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jq'8"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1d<Uwb>
利润分配-利润归还投资 Profit appropriation - return investment by profit 3>aEP5
利润分配-应付优先股股利 Profit appropriation - preference shares dividends XAU%B-l:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P U/<7P*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i9DD)Y<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }Pg}"fb^
期初未分配利润 Retained earnings, beginning of the year
l\*9rs:!
资本公积-股本溢价 Capital surplus - share premium @I`^\oJ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ujX;wGje
资本公积-接受现金捐赠 Capital surplus - cash donation _Ns EeKU
资本公积-股权投资准备 Capital surplus - investment reserve !{t|z=Qg
资本公积-拨款转入 Capital surplus - subsidiary
/q]rA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2H)4}5H
资本公积-其他 Capital surplus - others 2+
cs^M3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wgS,U}/i
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M}V!;o<t^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5dj@N3ZX7;
盈余公积-储备基金 Surplus reserve - reserve fund ?1SsF>|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y(p_Un
m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment L>h8>JvQ
主营业务收入 Sales LZRg%3.E
主营业务成本 Cost of sales ro{!X, _$,
主营业务税金及附加 Sales tax EJ9hgE
营业费用 Operating expenses zXn-E
管理费用 General and administrative expenses R}M
;, G
财务费用 Financial expenses o[Jzx2A<
投资收益 Investment income KkA)p/
其他业务收入 Other operating income &3[oM)-V
营业外收入 Non-operating income &Vz$0{d5
补贴收入 Subsidy income dz] 5s
其他业务支出 Other operating expenses l4oyF|oJTH
营业外支出 Non-operating expenses
J, 9NVw$
所得税 Income tax FQDf?d5
直接人工成本差异(direct labor variance) fORkH^Y(&
直接材料成本差异(direct material variance) g"evnp
在产品计价(work-in-process costing) .:r
~?$(
联产品成本计算(joint products costing) H4w\
e#|
生产成本汇总程序(accumulation process of procluction cost) ) CP
制造费用差异(manufacturing expenses variance) Rqh5FzB>
实际成本与估计成本(actual cost and estimated cost) _fHml
工资费用分配(salary costs allocation) FPDTw8" B;
成本曲线(cost curve) [ >O!~
农业生产成本(agriculture production cost) *9aJZWf>V
原始成本和重置成本(original cost and replacement cost) hJ}i+[~be
工程施工成本 F)LbH&Kn
直接成本与间接成本(direct cost and indirect cost) "?I#!
t%'
可控成本(controllable cost) 1`&`y%c?B
制造费用分配(manufacturing expenses allocation) 69g{o
o
理论成本与应用成本(theory cost and practice cost) Gmz^vpQ]t
辅助生产成本分配(auxiliary production cost allocation) 4+RR`I8$Ge
期间,费用 )D,
KG_7l
成本控制程序(procedure of cost control) Qd[_W^QI
成本记录(cost entry, cost recorder cost agenda) ~zqb{o^pT
成本计算分批法(job costing method) +WH\,E
成本计算分步法 ]ordqulq1
直接人工成本差异(direct labor variance) J7`mEL>
?
成本控制方法(cost control method)