递延税款贷项 Deferred taxation credit [(C lvGx
股本 Share capital 99`xY$
已归还投资 Investment returned W/ERqVZR]
利润分配-其他转入 Profit appropriation - other transfer in u>BR WN
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w"~T5%p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?1YK-T@
利润分配-提取储备基金 Profit appropriation - reserve fund 9I,Trk@&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s
SDBl~g
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /O9z-!Jz
利润分配-利润归还投资 Profit appropriation - return investment by profit 8=d9*lm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b{A#P?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8W{R&Z7aL
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K$4Ky&89
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ){v nmJJ%
期初未分配利润 Retained earnings, beginning of the year G]{)yZ'}
资本公积-股本溢价 Capital surplus - share premium $3So`8Bm[$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8qT/1b
资本公积-接受现金捐赠 Capital surplus - cash donation HxjhP(
资本公积-股权投资准备 Capital surplus - investment reserve , vWcWT
资本公积-拨款转入 Capital surplus - subsidiary },l3N K
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E11"uWk`
资本公积-其他 Capital surplus - others b<%6aRC\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~!I
\{(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i9d.Ls
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [,V
D^\
盈余公积-储备基金 Surplus reserve - reserve fund d2pVO]l YZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .mMM]*e[0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @>:r'Fmu-
主营业务收入 Sales =oBV.BST u
主营业务成本 Cost of sales T5ol2
主营业务税金及附加 Sales tax FbF P
营业费用 Operating expenses uKK+V6}!kj
管理费用 General and administrative expenses `On%1%k8
财务费用 Financial expenses [j):2
投资收益 Investment income OF}vY0oiw?
其他业务收入 Other operating income -Wf 2m6t
营业外收入 Non-operating income ikUG`F%W
补贴收入 Subsidy income eKt~pzXwm
其他业务支出 Other operating expenses flRok?iF
营业外支出 Non-operating expenses LqNsQu";
所得税 Income tax U2;_{n*g%
直接人工成本差异(direct labor variance) &4LrV+`$V
直接材料成本差异(direct material variance) 8RB\P:6h
在产品计价(work-in-process costing) HUZI7rC[=)
联产品成本计算(joint products costing) 1$4dzI()
生产成本汇总程序(accumulation process of procluction cost) yN9/'c~
制造费用差异(manufacturing expenses variance) 3= PRe
实际成本与估计成本(actual cost and estimated cost) ol-U%J
工资费用分配(salary costs allocation) _qr?v=,-A
成本曲线(cost curve) :M3Fq@w=
农业生产成本(agriculture production cost) `2G 0B@
原始成本和重置成本(original cost and replacement cost) m)V%l0
工程施工成本 t~3!| @3i
直接成本与间接成本(direct cost and indirect cost) P9BShC5
可控成本(controllable cost) NS
Z9M%7
制造费用分配(manufacturing expenses allocation) G@s
rQum(
理论成本与应用成本(theory cost and practice cost) 12.|E d*72
辅助生产成本分配(auxiliary production cost allocation) Lc=t,=OhGe
期间,费用 `Ps&N^[
成本控制程序(procedure of cost control) L\aG.\
成本记录(cost entry, cost recorder cost agenda) p[>!;qI
成本计算分批法(job costing method) vkp_v1F%+
成本计算分步法 +JsMYv
直接人工成本差异(direct labor variance) 1
Qln|b8<
成本控制方法(cost control method)