递延税款贷项 Deferred taxation credit V=8{CmqT
股本 Share capital [b)K@Ha
已归还投资 Investment returned ?6l,
利润分配-其他转入 Profit appropriation - other transfer in bju,p"J1-E
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w1!\L_::Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1PT_1[eAR
利润分配-提取储备基金 Profit appropriation - reserve fund EF7|%N
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (/rIodHJO
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund :8GxcqvCWq
利润分配-利润归还投资 Profit appropriation - return investment by profit E )Zd{9A5)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends nH3b<k;S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X:} 5L>'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends IB]VPj5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +Muia5G
期初未分配利润 Retained earnings, beginning of the year uhN(`E@
资本公积-股本溢价 Capital surplus - share premium
vGLb2Q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve G4`sRaT.
资本公积-接受现金捐赠 Capital surplus - cash donation YaE['a
资本公积-股权投资准备 Capital surplus - investment reserve `efH(
资本公积-拨款转入 Capital surplus - subsidiary v.8S
V]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation =jd=Qs IL
资本公积-其他 Capital surplus - others gV.Pg[[1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve DuC u6j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G QB^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fB ,!|u
盈余公积-储备基金 Surplus reserve - reserve fund #L*@~M^]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #p9z#kin
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $R#L@iL-
主营业务收入 Sales *]UEF_
主营业务成本 Cost of sales 1X:whS5S
主营业务税金及附加 Sales tax f`";Q/rG
营业费用 Operating expenses L5N{ie_
管理费用 General and administrative expenses !v;_@iW3e
财务费用 Financial expenses Vgb>3]SU
投资收益 Investment income D@vvy6>~s
其他业务收入 Other operating income M&\ ?)yG
营业外收入 Non-operating income Chi<)P$^
补贴收入 Subsidy income LkbvA
其他业务支出 Other operating expenses /v ;Kb|e
营业外支出 Non-operating expenses ^Th"`Av5
所得税 Income tax 9p'J(`
直接人工成本差异(direct labor variance) l$~bkVNL
直接材料成本差异(direct material variance) Q1&dB{L
在产品计价(work-in-process costing) (w:ACJ[[
联产品成本计算(joint products costing) r#w_=h)
生产成本汇总程序(accumulation process of procluction cost) Xq)%w#l5?
制造费用差异(manufacturing expenses variance) eJ\j{-
实际成本与估计成本(actual cost and estimated cost) HkB<RsS$p_
工资费用分配(salary costs allocation) o)D+qiA3U
成本曲线(cost curve) _CwQ}n*
农业生产成本(agriculture production cost) U=#ylQ
原始成本和重置成本(original cost and replacement cost) f?I *`~k
工程施工成本 jHw2Q8s|R
直接成本与间接成本(direct cost and indirect cost) $U.'K!B
可控成本(controllable cost) X|B;>q
制造费用分配(manufacturing expenses allocation) I\6<)2j/L
理论成本与应用成本(theory cost and practice cost) }
K-[/;
辅助生产成本分配(auxiliary production cost allocation) :Ty*i
期间,费用 scEQD
V
成本控制程序(procedure of cost control) .E8p-R5)V>
成本记录(cost entry, cost recorder cost agenda) Ck a]F2,
成本计算分批法(job costing method) `-YSFQ~O,
成本计算分步法 y8n1IZ*#SZ
直接人工成本差异(direct labor variance) /+U)!$zm*
成本控制方法(cost control method)