递延税款贷项 Deferred taxation credit XD_!5+\H1
股本 Share capital [X8EfU}
已归还投资 Investment returned N|ZGc{?
利润分配-其他转入 Profit appropriation - other transfer in HS\'{4 P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \=x S?( v!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _#{qDG=
利润分配-提取储备基金 Profit appropriation - reserve fund ^=PY6! iW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
dxtG3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund N%1nii
利润分配-利润归还投资 Profit appropriation - return investment by profit ;d]vAj
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gFfKK`)}D'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve p<w C{D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4T
v=sP
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
K\s<<dRa
期初未分配利润 Retained earnings, beginning of the year *~b~y7C
资本公积-股本溢价 Capital surplus - share premium )ZFc5m^+u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vz1I/IdTd
资本公积-接受现金捐赠 Capital surplus - cash donation { k[dg0UV
资本公积-股权投资准备 Capital surplus - investment reserve [
q[2\F?CE
资本公积-拨款转入 Capital surplus - subsidiary R\/tKZJjb
资本公积-外币资本折算差额 Capital surplus - foreign currency translation JeA_mtSQ|
资本公积-其他 Capital surplus - others
i*
A_Po
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0<fQjXn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lQm7` +
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $
d,{I8d
盈余公积-储备基金 Surplus reserve - reserve fund
=Mxu,A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^gR~ ~t;@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R|wS*xd ,
主营业务收入 Sales {G <1.
主营业务成本 Cost of sales C',uY7}<
主营业务税金及附加 Sales tax I{.t-3hp
营业费用 Operating expenses k72NXagh
管理费用 General and administrative expenses -7%dg Y(
财务费用 Financial expenses ,Ik~E&Ku2'
投资收益 Investment income y-gXGvZ
其他业务收入 Other operating income tT]mMlKJ
营业外收入 Non-operating income
P.1Z@HC
补贴收入 Subsidy income e#F3KLSL`
其他业务支出 Other operating expenses W{j(=<|<
营业外支出 Non-operating expenses HnsLYY\
所得税 Income tax U%;E: |
直接人工成本差异(direct labor variance) 7m?fv Ky
直接材料成本差异(direct material variance) >}JEX ]V
在产品计价(work-in-process costing) U9awN&1([
联产品成本计算(joint products costing) wL6G&6]</W
生产成本汇总程序(accumulation process of procluction cost) Py/~Q-8p
制造费用差异(manufacturing expenses variance) Q|2*V1"r<2
实际成本与估计成本(actual cost and estimated cost) A0v@L6m-O
工资费用分配(salary costs allocation) j7NOYm5N
成本曲线(cost curve) yF+mJ >kj
农业生产成本(agriculture production cost) D Nyt_5j&:
原始成本和重置成本(original cost and replacement cost) U:[CcN/~3
工程施工成本 <i`s)L
直接成本与间接成本(direct cost and indirect cost) M &H,`gm
可控成本(controllable cost) c%+uji6
制造费用分配(manufacturing expenses allocation) :
Cli8#
理论成本与应用成本(theory cost and practice cost) B+pLW/4
l
辅助生产成本分配(auxiliary production cost allocation) kqq1;Kd
期间,费用 L;+e)I]
成本控制程序(procedure of cost control) sN 5Mm8~
成本记录(cost entry, cost recorder cost agenda) %|j`;gYV
成本计算分批法(job costing method) aOsc_5XDR;
成本计算分步法 |tTcJ\bG
直接人工成本差异(direct labor variance) Be< bBKQb
成本控制方法(cost control method)
