递延税款贷项 Deferred taxation credit "&u@d~`-n
股本 Share capital >tr}|>
已归还投资 Investment returned cV6D<,)
利润分配-其他转入 Profit appropriation - other transfer in 90rol~M&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (?c"$|^J
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZMlm)?m
利润分配-提取储备基金 Profit appropriation - reserve fund + &Eq
k
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gr2U6gi
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Zu[su
>\
利润分配-利润归还投资 Profit appropriation - return investment by profit </zEg3F\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \M^bD4';>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Ld~/u]K%V
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $6 f3F?y7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Ui W>J
期初未分配利润 Retained earnings, beginning of the year 8GUX{K
资本公积-股本溢价 Capital surplus - share premium va@Lz&sAE%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^
yp{32
资本公积-接受现金捐赠 Capital surplus - cash donation v
k^xT
资本公积-股权投资准备 Capital surplus - investment reserve 2[W&s&
资本公积-拨款转入 Capital surplus - subsidiary
=:pJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6
cXyJW
资本公积-其他 Capital surplus - others a1lh-2xX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d$!RZHo10V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 73;GW4,
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve W${Ue#w77
盈余公积-储备基金 Surplus reserve - reserve fund Vc Z3
X4/
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y$_B1_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 3=j"=-=
主营业务收入 Sales h2R::/2.
主营业务成本 Cost of sales Z FL~;_r
主营业务税金及附加 Sales tax #*Ctwl,T
营业费用 Operating expenses h:|qC`}
管理费用 General and administrative expenses Fx.=#bVX7
财务费用 Financial expenses q_58;Bv
投资收益 Investment income UCj ld
其他业务收入 Other operating income Q;rX;p^W
营业外收入 Non-operating income
8d'0N
补贴收入 Subsidy income {P_.~0pc*
其他业务支出 Other operating expenses ?e 4/p
营业外支出 Non-operating expenses x%B/
所得税 Income tax |Cy
E5i0
直接人工成本差异(direct labor variance) sPIn|d
直接材料成本差异(direct material variance) rey!{3U
在产品计价(work-in-process costing) j#ab_3xH
联产品成本计算(joint products costing) L
!xi
生产成本汇总程序(accumulation process of procluction cost) tWcHb #
制造费用差异(manufacturing expenses variance) Dlvz)
实际成本与估计成本(actual cost and estimated cost) R6->t #n,
工资费用分配(salary costs allocation)
&6VnySE?
成本曲线(cost curve) lThB2/tV\
农业生产成本(agriculture production cost) d2$IH#~9B
原始成本和重置成本(original cost and replacement cost) ckCE1e>s
工程施工成本 ~t~|"u"P
直接成本与间接成本(direct cost and indirect cost) =I_'.b
可控成本(controllable cost) %pCTN P
制造费用分配(manufacturing expenses allocation) +NUG
理论成本与应用成本(theory cost and practice cost) V'gh6`v
辅助生产成本分配(auxiliary production cost allocation) f/?P514h
期间,费用 H Pz+Dm
成本控制程序(procedure of cost control) ~P-mC
@C
成本记录(cost entry, cost recorder cost agenda) ox.F%)eQ
成本计算分批法(job costing method) 8}:nGK|kx
成本计算分步法 y6BAH
直接人工成本差异(direct labor variance) ~k5W@`"W
成本控制方法(cost control method)