递延税款贷项 Deferred taxation credit 9m'[52{o
股本 Share capital %(kq Hxc
已归还投资 Investment returned w_{z"VeD
利润分配-其他转入 Profit appropriation - other transfer in W*s`1O >
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?"C]h s
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve {?jdPh
利润分配-提取储备基金 Profit appropriation - reserve fund >WD^)W fa
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6?a(@<k_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund b%_QL3m6
利润分配-利润归还投资 Profit appropriation - return investment by profit O%)9tFT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @qe>ph[UA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e
;pNB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F9c2JBOM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BT#>b@Xub
期初未分配利润 Retained earnings, beginning of the year g9
yCd(2<5
资本公积-股本溢价 Capital surplus - share premium lZua"Ju
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n$Pv2qw
资本公积-接受现金捐赠 Capital surplus - cash donation Ey n3Vv?v
资本公积-股权投资准备 Capital surplus - investment reserve &t8_J3?Z
资本公积-拨款转入 Capital surplus - subsidiary >3kR~:;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2+P3Sii
资本公积-其他 Capital surplus - others pts}?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iwVra"y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $x)'_o}
e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m3XH3FgKz
盈余公积-储备基金 Surplus reserve - reserve fund .kYzB.3@]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [@y=%\%R
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B>]5/!_4
主营业务收入 Sales E:o:)h?$
主营业务成本 Cost of sales i&30n#
主营业务税金及附加 Sales tax EiN.VU `
营业费用 Operating expenses *c%@f<R~
管理费用 General and administrative expenses (gf\VYM-7
财务费用 Financial expenses sogbD9Jc
投资收益 Investment income #wd \&
其他业务收入 Other operating income |{jAM
C0#
营业外收入 Non-operating income $ i&$ZdX
补贴收入 Subsidy income CeiU2.:U
其他业务支出 Other operating expenses 7E5Dz7
营业外支出 Non-operating expenses 6f>l~$
所得税 Income tax hHg
gH4T
直接人工成本差异(direct labor variance) rzmk-V
直接材料成本差异(direct material variance) 0>;#vEF*1
在产品计价(work-in-process costing) ^kD?0Fm
联产品成本计算(joint products costing) 1h#k&r#*3
生产成本汇总程序(accumulation process of procluction cost) B5cyX*! ?
制造费用差异(manufacturing expenses variance) b c4x"]!
实际成本与估计成本(actual cost and estimated cost) u7C{>
工资费用分配(salary costs allocation) ygW@[^g
成本曲线(cost curve) ?|8Tgs@+
农业生产成本(agriculture production cost) 0;H6b=
原始成本和重置成本(original cost and replacement cost) u20b+c4
工程施工成本 _%
2Umy|
直接成本与间接成本(direct cost and indirect cost) =qtoDe
可控成本(controllable cost) Fp6Y Y
制造费用分配(manufacturing expenses allocation) z-gwNE{
理论成本与应用成本(theory cost and practice cost) 9H
E(*S
辅助生产成本分配(auxiliary production cost allocation) 1b7xw#gLx
期间,费用 !bcbzg2d&
成本控制程序(procedure of cost control) Wi5|9
成本记录(cost entry, cost recorder cost agenda) Ntnmd
成本计算分批法(job costing method) u/[]g+
成本计算分步法 QO7:iSZJ
直接人工成本差异(direct labor variance) ThlJhTh<%4
成本控制方法(cost control method)