递延税款贷项 Deferred taxation credit R~oY
R,L;
股本 Share capital 9ls1y=M8J
已归还投资 Investment returned %u%;L+0Q[
利润分配-其他转入 Profit appropriation - other transfer in MMa`}wSs
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7vgRNzZoq
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |6-9vU!LK?
利润分配-提取储备基金 Profit appropriation - reserve fund bzpi7LKN
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4Ty?>'*|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P:6K
利润分配-利润归还投资 Profit appropriation - return investment by profit fQ~~%#z1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BpA7
z /
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %+/v")8+?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0 F8xS8vK+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;woK96"{t
期初未分配利润 Retained earnings, beginning of the year dh]Hf,OLF
资本公积-股本溢价 Capital surplus - share premium u@D5SkT
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?z)2\D
资本公积-接受现金捐赠 Capital surplus - cash donation L~+aD2E {
资本公积-股权投资准备 Capital surplus - investment reserve %zc.b
资本公积-拨款转入 Capital surplus - subsidiary 8Ie0L3d-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation f4<~_ZGr
资本公积-其他 Capital surplus - others O^c?w8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve n)cc\JPQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TS=%iMa
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b?=r%D->w
盈余公积-储备基金 Surplus reserve - reserve fund q:>`|~MX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )`k+Oyvi<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `&a8Wv
主营业务收入 Sales "nJMS6HJ[
主营业务成本 Cost of sales n"iaE
主营业务税金及附加 Sales tax 7g8\q@',
营业费用 Operating expenses
L9hL@
管理费用 General and administrative expenses mq<:^
财务费用 Financial expenses oVuIHb0w
投资收益 Investment income !K_<7iExI\
其他业务收入 Other operating income 3mE8tTA$R
营业外收入 Non-operating income x2~fc
补贴收入 Subsidy income M2:3k
其他业务支出 Other operating expenses
aG"
营业外支出 Non-operating expenses ;mV>k_AG
所得税 Income tax \py&v5J)s!
直接人工成本差异(direct labor variance) x6T$HN/2
直接材料成本差异(direct material variance) y54RD/`-
在产品计价(work-in-process costing) \8Ewl|"N:u
联产品成本计算(joint products costing) +CEt:KQ
生产成本汇总程序(accumulation process of procluction cost) |L;Hd.l7^*
制造费用差异(manufacturing expenses variance) L(y~
,Kc
实际成本与估计成本(actual cost and estimated cost) "}uu-5]3
工资费用分配(salary costs allocation) |<]wM(GxE
成本曲线(cost curve) t- //.
农业生产成本(agriculture production cost) -K^(L#G
原始成本和重置成本(original cost and replacement cost) ENYc.$r
工程施工成本 qsN}KgTjg
直接成本与间接成本(direct cost and indirect cost) R $/q=*k
可控成本(controllable cost) ciHTnC
制造费用分配(manufacturing expenses allocation) K/(Z\lL
理论成本与应用成本(theory cost and practice cost) B
4e}%
辅助生产成本分配(auxiliary production cost allocation) Hb!A\;>
期间,费用 dZ,7q_r,~
成本控制程序(procedure of cost control) l 9rN!Q|
成本记录(cost entry, cost recorder cost agenda) 4mGRk)hk:>
成本计算分批法(job costing method) 1{xkAy0
成本计算分步法 $H,9GIivD
直接人工成本差异(direct labor variance) u7wZPIC{_
成本控制方法(cost control method)