递延税款贷项 Deferred taxation credit b2 hXFwPe
股本 Share capital [:l=>yJ{(
已归还投资 Investment returned E~`<n]{G-C
利润分配-其他转入 Profit appropriation - other transfer in O/fm/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0G8zFe*p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b5l;bXp]
利润分配-提取储备基金 Profit appropriation - reserve fund Bv^5L>JZ/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BBj>ML\X
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund kp,$ NfD
利润分配-利润归还投资 Profit appropriation - return investment by profit i5czm?x
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v. > 95|8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'CvV Kt
k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `q7X(x
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y~py+:_
期初未分配利润 Retained earnings, beginning of the year ^x}k1F3
资本公积-股本溢价 Capital surplus - share premium 4R9y~~+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;<BMgO}N
资本公积-接受现金捐赠 Capital surplus - cash donation *;~i\M9_
资本公积-股权投资准备 Capital surplus - investment reserve N?c!uO|h|
资本公积-拨款转入 Capital surplus - subsidiary xDn #=%~+x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \!4_ m8?
资本公积-其他 Capital surplus - others +3r4GEa
Z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F7JF1HfCP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve A 7zL\U4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G4J)o?:m@
盈余公积-储备基金 Surplus reserve - reserve fund *NoixV 1>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @}_Wl<kn
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'A'[N :i
主营业务收入 Sales ?PU7xO;_
主营业务成本 Cost of sales MJy(B><
主营业务税金及附加 Sales tax Di &XDW/
营业费用 Operating expenses u X+ YH
管理费用 General and administrative expenses 1raq; ^e9
财务费用 Financial expenses 70N Lv
投资收益 Investment income @ "/:Omh
其他业务收入 Other operating income {w<"jw&2
营业外收入 Non-operating income x+W,P
补贴收入 Subsidy income rWip[>^
其他业务支出 Other operating expenses NoT%z$ 1n
营业外支出 Non-operating expenses u56WB9Z
所得税 Income tax :[ll$5E.
直接人工成本差异(direct labor variance) ?l^NKbw
直接材料成本差异(direct material variance) ; ~( yv|f6
在产品计价(work-in-process costing) __,F_9M
联产品成本计算(joint products costing) )^j62uv
生产成本汇总程序(accumulation process of procluction cost) B <&g
制造费用差异(manufacturing expenses variance) v`r*Yok;`
实际成本与估计成本(actual cost and estimated cost) Z ^#u n
工资费用分配(salary costs allocation) Pk&sY'
成本曲线(cost curve) ria.MCe\!
农业生产成本(agriculture production cost) C\}M_MD
原始成本和重置成本(original cost and replacement cost) !qug^ F
工程施工成本 oVIc^yk5a
直接成本与间接成本(direct cost and indirect cost) X1^ Q1?0
可控成本(controllable cost) OF O,5
制造费用分配(manufacturing expenses allocation) Dh)(?"^9A
理论成本与应用成本(theory cost and practice cost) }hS$F
辅助生产成本分配(auxiliary production cost allocation) oe[f2 ?-
期间,费用 3%
O[W
成本控制程序(procedure of cost control) )Qh*@ =$-
成本记录(cost entry, cost recorder cost agenda) > QG@P
成本计算分批法(job costing method) y hd]s0(!
成本计算分步法 & DhdB0Hjf
直接人工成本差异(direct labor variance) x,Tn YqT^
成本控制方法(cost control method)
