递延税款贷项 Deferred taxation credit kcN#g-0
股本 Share capital TG@ W:>N(
已归还投资 Investment returned xY94v
利润分配-其他转入 Profit appropriation - other transfer in `M.\ D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve , UiA?7k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]'!$T72
利润分配-提取储备基金 Profit appropriation - reserve fund ( !=^ (Nd
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nr#" 5<W
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund KR sY `[Y
利润分配-利润归还投资 Profit appropriation - return investment by profit P{gy/'PH,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ir :y#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U+wfq%Fz
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T99\R%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _@:O&G2nB
期初未分配利润 Retained earnings, beginning of the year W2W4
w
资本公积-股本溢价 Capital surplus - share premium 0\2#(^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -K*&I!
资本公积-接受现金捐赠 Capital surplus - cash donation "D1u2>(
资本公积-股权投资准备 Capital surplus - investment reserve 7r,h[9~e
资本公积-拨款转入 Capital surplus - subsidiary Qq*Ks
5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )CM3vL {
资本公积-其他 Capital surplus - others
i_M0P1 2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]p5]n*0X
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rVF7!|&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve k;c>=B)e
盈余公积-储备基金 Surplus reserve - reserve fund GB\1'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6<
O|,7=_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D3xyJ
主营业务收入 Sales ,J)wn;@
主营业务成本 Cost of sales _,{R3k
主营业务税金及附加 Sales tax hX&Jq%{oa
营业费用 Operating expenses nOj0"c
管理费用 General and administrative expenses Lx#CFrLQ*
财务费用 Financial expenses N~t4qlC/
投资收益 Investment income M:QM*?+)
其他业务收入 Other operating income 8^>qzaf
8
营业外收入 Non-operating income g886RhCe
补贴收入 Subsidy income 5KI lU78
其他业务支出 Other operating expenses Cr#Z.
营业外支出 Non-operating expenses xR`M#d5"
所得税 Income tax .Qz412
直接人工成本差异(direct labor variance) |fhYf
t
直接材料成本差异(direct material variance) fNnX{Wq
在产品计价(work-in-process costing) AaX][2y8
联产品成本计算(joint products costing) z3l(4W P
生产成本汇总程序(accumulation process of procluction cost) kK&M>)&o#
制造费用差异(manufacturing expenses variance) Y `ySNC
实际成本与估计成本(actual cost and estimated cost) ?@YABl
工资费用分配(salary costs allocation) F*rsi7#!pG
成本曲线(cost curve) |w3b!
农业生产成本(agriculture production cost) 49d02AU%
原始成本和重置成本(original cost and replacement cost) pf[m"t6G~
工程施工成本 {sb2r%U!+
直接成本与间接成本(direct cost and indirect cost) |O4LR,{G.w
可控成本(controllable cost) $
-ICTp
制造费用分配(manufacturing expenses allocation) `m7w%J.> n
理论成本与应用成本(theory cost and practice cost) z8-dntkf
辅助生产成本分配(auxiliary production cost allocation)
q-
|j
=
期间,费用 L2<IG)oXU
成本控制程序(procedure of cost control) Q$lgC
v^M
成本记录(cost entry, cost recorder cost agenda) |Ta-D++]'
成本计算分批法(job costing method) ,!7\?=G6}v
成本计算分步法 aTU[H~dTU
直接人工成本差异(direct labor variance) g;mX {p_@
成本控制方法(cost control method)