递延税款贷项 Deferred taxation credit \GWC5R7Q0j
股本 Share capital +Ji dP
已归还投资 Investment returned -IE;5f#e
利润分配-其他转入 Profit appropriation - other transfer in #
V+e
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D$\ EZ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _N6GV$Q
利润分配-提取储备基金 Profit appropriation - reserve fund ",a
fv{C
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund vJ!t.Vou
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund i
|*:gH
利润分配-利润归还投资 Profit appropriation - return investment by profit o&=m]hKpQl
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *h UrE
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F>OYZOC]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W8)GT`\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c}A^0,"z>
期初未分配利润 Retained earnings, beginning of the year b> |oU
资本公积-股本溢价 Capital surplus - share premium [{YV<k
N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9E5B.qlw$l
资本公积-接受现金捐赠 Capital surplus - cash donation |c)#zSv
资本公积-股权投资准备 Capital surplus - investment reserve {PZe!EQ
资本公积-拨款转入 Capital surplus - subsidiary OX91b<A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation b~r ?#2K
资本公积-其他 Capital surplus - others gb-n~m[y
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve nN[,$`JD,
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I/'>Bn+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AK[c!mzx
盈余公积-储备基金 Surplus reserve - reserve fund \C#Vh7z"2&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund /Mv'fich(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment F)C8LH
主营业务收入 Sales CXa$QSu >
主营业务成本 Cost of sales '?\Hm'8
主营业务税金及附加 Sales tax b+kb7
营业费用 Operating expenses =Oy,S
X
管理费用 General and administrative expenses <R2bz1!h.
财务费用 Financial expenses m|!sY[!
投资收益 Investment income I)clGMS,
其他业务收入 Other operating income _ v-sb(*
J
营业外收入 Non-operating income *{uu_
O
补贴收入 Subsidy income qFay]V(O|
其他业务支出 Other operating expenses 1*XqwBV
营业外支出 Non-operating expenses yY}`G-)g~*
所得税 Income tax Q9(
eH2=
直接人工成本差异(direct labor variance) uy$o%NL-7
直接材料成本差异(direct material variance) 7JbN WN
在产品计价(work-in-process costing) Xh
?{%?2
联产品成本计算(joint products costing) @ ~PL|Pp_
生产成本汇总程序(accumulation process of procluction cost) [=Xvp z
制造费用差异(manufacturing expenses variance) ST{<G
实际成本与估计成本(actual cost and estimated cost) >d=k-d
工资费用分配(salary costs allocation) Ox58L>:0m
成本曲线(cost curve) uJi|@{V
农业生产成本(agriculture production cost)
*h`zV<j
原始成本和重置成本(original cost and replacement cost) Q.x3_+CX
工程施工成本 'INdZ8j_
直接成本与间接成本(direct cost and indirect cost) !O*\|7A(
可控成本(controllable cost) &Oe,$%{hBh
制造费用分配(manufacturing expenses allocation)
T3\Q<
理论成本与应用成本(theory cost and practice cost) W)\~T :Kn
辅助生产成本分配(auxiliary production cost allocation) 86[TBX5'
期间,费用 =h4XsV)rO
成本控制程序(procedure of cost control) j &~OR6
成本记录(cost entry, cost recorder cost agenda) )A
nX[:y
成本计算分批法(job costing method) bEM-^SR
成本计算分步法 By"
=]|Q
直接人工成本差异(direct labor variance) ^27r-0|l^
成本控制方法(cost control method)