递延税款贷项 Deferred taxation credit SVCh!/qe\
股本 Share capital qRt! kWW
已归还投资 Investment returned owAO& "C
利润分配-其他转入 Profit appropriation - other transfer in @62T :Vl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "=h1gql'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .biq)L e
利润分配-提取储备基金 Profit appropriation - reserve fund DR# " 3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \@<7 Vo,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund At Wv9
利润分配-利润归还投资 Profit appropriation - return investment by profit J@ 3,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &\h7
E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /fI}QY1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U+S=MP
}:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &.)=>2
期初未分配利润 Retained earnings, beginning of the year fUT[tkb/!
资本公积-股本溢价 Capital surplus - share premium UC! mp?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |L
2 >|4
资本公积-接受现金捐赠 Capital surplus - cash donation v] m/$X2
资本公积-股权投资准备 Capital surplus - investment reserve /$~1e7 W
资本公积-拨款转入 Capital surplus - subsidiary xT HD_?d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R<|\Z@z
资本公积-其他 Capital surplus - others a'J0}j!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \v2
!5z8|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ;+J x,{ )
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8U{D)KgS
盈余公积-储备基金 Surplus reserve - reserve fund &jqaW 2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund T+Oqd\05.+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n:@!vV
主营业务收入 Sales r.C6`
a
主营业务成本 Cost of sales \6b~$\
~B
主营业务税金及附加 Sales tax ^m\o(R
营业费用 Operating expenses ,.,8-In^
管理费用 General and administrative expenses _7c3=f83
财务费用 Financial expenses p Cz6 [*kC
投资收益 Investment income O. * 0;5
其他业务收入 Other operating income x YS81
营业外收入 Non-operating income :qzg?\(
补贴收入 Subsidy income @r"\bBi
其他业务支出 Other operating expenses h]4xS?6O
营业外支出 Non-operating expenses xR+ vu>f
所得税 Income tax CoN[Yf3\
直接人工成本差异(direct labor variance) C= ?S
直接材料成本差异(direct material variance) ~1G^IZ6
在产品计价(work-in-process costing) (NJ{> @&
联产品成本计算(joint products costing) jPh<VVQ$@
生产成本汇总程序(accumulation process of procluction cost) c{q+h V=
制造费用差异(manufacturing expenses variance) 77RZ<u9/`
实际成本与估计成本(actual cost and estimated cost) MO`Y&<g~A
工资费用分配(salary costs allocation) E|O&bU Mh
成本曲线(cost curve) {R1]tGOf
农业生产成本(agriculture production cost) #:)'D?,
原始成本和重置成本(original cost and replacement cost) IwyA4Ak Ru
工程施工成本 MAa9JA8kw)
直接成本与间接成本(direct cost and indirect cost) v+ $3
可控成本(controllable cost) ni;_Un~
制造费用分配(manufacturing expenses allocation) 1X Gg0SC
理论成本与应用成本(theory cost and practice cost) s: T%, xS
辅助生产成本分配(auxiliary production cost allocation) fc#9e9R
期间,费用 C ,| &
成本控制程序(procedure of cost control) l+ }
=D@l
成本记录(cost entry, cost recorder cost agenda) PGTEIptX7
成本计算分批法(job costing method) \u[x<-\/6
成本计算分步法 k+QGvgP[4@
直接人工成本差异(direct labor variance) +gl\l?>sr
成本控制方法(cost control method)
