递延税款贷项 Deferred taxation credit :oP LluW*
股本 Share capital 4hL%J=0:
已归还投资 Investment returned ?m
|}}a
利润分配-其他转入 Profit appropriation - other transfer in a /sj W
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve u dZOg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N1c=cZDV
利润分配-提取储备基金 Profit appropriation - reserve fund xzOa9w/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IOcQ I:4.`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /o9T [ ^\
利润分配-利润归还投资 Profit appropriation - return investment by profit {AL EK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;sZG= y@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z-5`6aE9<
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wwq:\C
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bbK};u
期初未分配利润 Retained earnings, beginning of the year )/H;5 cn
资本公积-股本溢价 Capital surplus - share premium Km`
SR^&\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sgX!4wG&Z
资本公积-接受现金捐赠 Capital surplus - cash donation H}^ '
资本公积-股权投资准备 Capital surplus - investment reserve 5 p;AO N
资本公积-拨款转入 Capital surplus - subsidiary b(H{i} {]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *@2Bh 4
资本公积-其他 Capital surplus - others 1- KNXGb'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gg'1q3OjM
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2/ LSB8n|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z2% HQL2
盈余公积-储备基金 Surplus reserve - reserve fund Rh!UbEPjC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B$4*U"tk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ot t6y
主营业务收入 Sales '
wND
主营业务成本 Cost of sales Xn6#q3;^|
主营业务税金及附加 Sales tax [XfR`@
营业费用 Operating expenses 3Vb4z
Zsl
管理费用 General and administrative expenses oL<#9)+2*
财务费用 Financial expenses X z+ %Ym
投资收益 Investment income -Zt! H%U
其他业务收入 Other operating income y+k_&ss
营业外收入 Non-operating income e7vm3<m4
补贴收入 Subsidy income _C?j\Wy
其他业务支出 Other operating expenses P6:9o}K6
营业外支出 Non-operating expenses DXFu9RE\{
所得税 Income tax Dp@XAyiA[
直接人工成本差异(direct labor variance) j js/6sSRk
直接材料成本差异(direct material variance) "g{q=[U}
在产品计价(work-in-process costing) qpjY &3SI
联产品成本计算(joint products costing) \iuR +I
生产成本汇总程序(accumulation process of procluction cost) o>el"0rn.h
制造费用差异(manufacturing expenses variance) DD| 0 ?i
实际成本与估计成本(actual cost and estimated cost) ;FPx
工资费用分配(salary costs allocation) CWj_K2= d
成本曲线(cost curve) $*Ucfw1T
农业生产成本(agriculture production cost) 8:u btB
原始成本和重置成本(original cost and replacement cost) &OMlW _FHR
工程施工成本 Wh[QR-7Ew
直接成本与间接成本(direct cost and indirect cost) ] -=L7a
可控成本(controllable cost) w_9^YO! !
制造费用分配(manufacturing expenses allocation) (I[_}l
理论成本与应用成本(theory cost and practice cost) j{@O %fv=
辅助生产成本分配(auxiliary production cost allocation) ( xs'D4
期间,费用 H|9t5
成本控制程序(procedure of cost control) B=_w9iVN
成本记录(cost entry, cost recorder cost agenda) IpP%WW u
成本计算分批法(job costing method) P}bIp+
成本计算分步法 eV;r /4
直接人工成本差异(direct labor variance) =~D? K9o
成本控制方法(cost control method)
