递延税款贷项 Deferred taxation credit *(pmFEc
股本 Share capital E#I^D/0
已归还投资 Investment returned `~S ; UG
利润分配-其他转入 Profit appropriation - other transfer in /#]4lFk:h
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve no`> r}C
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x 8v2mnk
利润分配-提取储备基金 Profit appropriation - reserve fund d#OE) ,`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a{deN 9Qn
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 54geU?p0
利润分配-利润归还投资 Profit appropriation - return investment by profit MRn;D|Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends OY?x'h
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N %K%0o-
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tc2e)WZP
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }-8ZSWog6f
期初未分配利润 Retained earnings, beginning of the year r cx'`CIJ
资本公积-股本溢价 Capital surplus - share premium t I- u@
g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <8_~60
资本公积-接受现金捐赠 Capital surplus - cash donation 4#c-?mh_
资本公积-股权投资准备 Capital surplus - investment reserve PRyZ; @
资本公积-拨款转入 Capital surplus - subsidiary O,+ZD^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y8$,So>~
资本公积-其他 Capital surplus - others xD|CQo}:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6_#:LFke
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 74u_YA<"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @UG% B7
盈余公积-储备基金 Surplus reserve - reserve fund ( ;(DI^Un8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v[UrOT:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /ivA[ LSS
主营业务收入 Sales ;xKPa6`E
主营业务成本 Cost of sales 4{Q{>S*h
主营业务税金及附加 Sales tax |[ lmW%
营业费用 Operating expenses " F3M m
管理费用 General and administrative expenses I\FBf&~
财务费用 Financial expenses o8A1cb4<T
投资收益 Investment income {0t -Q k
其他业务收入 Other operating income SJXA
营业外收入 Non-operating income 8qi6>} A
补贴收入 Subsidy income e71dNL'$
其他业务支出 Other operating expenses )^^Eh=Kbj
营业外支出 Non-operating expenses ys#V_ysb
所得税 Income tax f'>2
70pH
直接人工成本差异(direct labor variance) rbEUq.Yk]~
直接材料成本差异(direct material variance) 3tZC&!x?
在产品计价(work-in-process costing) P
nxx W?
联产品成本计算(joint products costing) QwaAGUA
生产成本汇总程序(accumulation process of procluction cost) 4* vV9*'!
制造费用差异(manufacturing expenses variance) *;noZ9{"+
实际成本与估计成本(actual cost and estimated cost) $0OWPC1
工资费用分配(salary costs allocation) A/%+AH(
成本曲线(cost curve) A3Lfh6O
农业生产成本(agriculture production cost)
d77->FX2
原始成本和重置成本(original cost and replacement cost) jwe^(U
工程施工成本 JO^E x1c
直接成本与间接成本(direct cost and indirect cost) NGYUZ\ m
可控成本(controllable cost) 2Kg+SLU[~
制造费用分配(manufacturing expenses allocation) H}[ kit*9
理论成本与应用成本(theory cost and practice cost) f L}3I(VK
辅助生产成本分配(auxiliary production cost allocation) 6*({ZE
期间,费用 7 z#Xf
成本控制程序(procedure of cost control) L,<5 l?u
成本记录(cost entry, cost recorder cost agenda) \>%.ktG
成本计算分批法(job costing method) u*aFWl]=
成本计算分步法 i3s,C;7[2
直接人工成本差异(direct labor variance) > kLUQ%zE@
成本控制方法(cost control method)
