递延税款贷项 Deferred taxation credit )a cV -+{
股本 Share capital +\`rmI
已归还投资 Investment returned kus}W J
利润分配-其他转入 Profit appropriation - other transfer in Qhy#r
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^$ Krub{|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6)[< )?A.[
利润分配-提取储备基金 Profit appropriation - reserve fund /P+q}L %
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gyu6YD8L
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund (C S
8(C4[
利润分配-利润归还投资 Profit appropriation - return investment by profit Hk;-5A|9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends n?E}b$6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f z}?*vPW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends k^An97J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares p=gX !4,9<
期初未分配利润 Retained earnings, beginning of the year - k`.j
资本公积-股本溢价 Capital surplus - share premium ii NSDc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S%l:kKD
资本公积-接受现金捐赠 Capital surplus - cash donation `ZGcgO< c\
资本公积-股权投资准备 Capital surplus - investment reserve n29(!10Px
资本公积-拨款转入 Capital surplus - subsidiary G/{
~_&t
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9B/ 1*+ M
资本公积-其他 Capital surplus - others js <Ww$zFW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K+),?Q
?.p
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $<w)j!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YV([2
盈余公积-储备基金 Surplus reserve - reserve fund T20VX 8gX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund pbn\9C/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment MYdx .NZT
主营业务收入 Sales \dkOK`)b
主营业务成本 Cost of sales 3M<!?%v\A
主营业务税金及附加 Sales tax W3JF5*
营业费用 Operating expenses =+oZtP-+ o
管理费用 General and administrative expenses 8MZ$T3IM
财务费用 Financial expenses W`L!N& fB
投资收益 Investment income NP_?f%(
其他业务收入 Other operating income rK|*hcy
营业外收入 Non-operating income 6 hiC?2b{x
补贴收入 Subsidy income {a "RXa
其他业务支出 Other operating expenses BHr|.9g]%%
营业外支出 Non-operating expenses li/aN
所得税 Income tax :&yDqoQKJ
直接人工成本差异(direct labor variance) g.C5r]=+&
直接材料成本差异(direct material variance) {9'M0=
在产品计价(work-in-process costing) EW(J5/mn
联产品成本计算(joint products costing) Yx%bn?%;&
生产成本汇总程序(accumulation process of procluction cost) M{KW@7j
制造费用差异(manufacturing expenses variance) wahZK~,EaY
实际成本与估计成本(actual cost and estimated cost) 9l
!S9d
工资费用分配(salary costs allocation) ?L|yaC~
成本曲线(cost curve) p538r[f<
农业生产成本(agriculture production cost) /[pqI0sf<A
原始成本和重置成本(original cost and replacement cost) c`kQ
vXx
工程施工成本 _gV8aH ZyM
直接成本与间接成本(direct cost and indirect cost) Mv|!2 [:
可控成本(controllable cost)
4#BRx#\ O
制造费用分配(manufacturing expenses allocation) l(:kfR~AC
理论成本与应用成本(theory cost and practice cost) J8Z0D:5
辅助生产成本分配(auxiliary production cost allocation) m5-9yQ=.
期间,费用 Qv{,wytyO
成本控制程序(procedure of cost control) %ROwr[Dj=
成本记录(cost entry, cost recorder cost agenda) e7k%6'@
成本计算分批法(job costing method) *g$i5!yM'
成本计算分步法 <P4 FzK
直接人工成本差异(direct labor variance) >K)2NLW\xA
成本控制方法(cost control method)
