递延税款贷项 Deferred taxation credit . #;;pu7W
股本 Share capital $[Fh|% \
已归还投资 Investment returned [N/[7Q/y
利润分配-其他转入 Profit appropriation - other transfer in -hP@L ++D
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve M,Px.@tw.
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve swVq%]')"
利润分配-提取储备基金 Profit appropriation - reserve fund %Iv0<oU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m GWT</=[$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t p.qh]2c
利润分配-利润归还投资 Profit appropriation - return investment by profit S`"M;%T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends K`@GN T&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 15r <n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends { A(= phN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares iw(\]tMt
期初未分配利润 Retained earnings, beginning of the year d+|8({X]D8
资本公积-股本溢价 Capital surplus - share premium e3wFi,/@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve T!hU37g h?
资本公积-接受现金捐赠 Capital surplus - cash donation H3.WAg[`
资本公积-股权投资准备 Capital surplus - investment reserve U"xI1fg%b
资本公积-拨款转入 Capital surplus - subsidiary m)q;eQs
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &Sc}3UI/F
资本公积-其他 Capital surplus - others O4&/g-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2 WIbu-"l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u +zq:2)H6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {nbD5 ?
盈余公积-储备基金 Surplus reserve - reserve fund eN%Ks
盈余公积-企业发展基金 Surplus reserve - enterprise development fund R9yK"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Uc }L/ax
主营业务收入 Sales T"Wq:
主营业务成本 Cost of sales %+G/oF |
主营业务税金及附加 Sales tax ~R) Km`t
营业费用 Operating expenses (0"9562
管理费用 General and administrative expenses / vge@bsE
财务费用 Financial expenses E<a~
`e
投资收益 Investment income WZCX&ui
其他业务收入 Other operating income H#G~b""mY
营业外收入 Non-operating income y-"*[5{W
补贴收入 Subsidy income U$pHfNTH
其他业务支出 Other operating expenses Vd|5 JA}<"
营业外支出 Non-operating expenses "wxs
所得税 Income tax 3u7E?*{sH
直接人工成本差异(direct labor variance) F#iLMO&Q
直接材料成本差异(direct material variance) >.#uoW4ZV
在产品计价(work-in-process costing) Xig+[2zS
联产品成本计算(joint products costing) }qW%= ;!
生产成本汇总程序(accumulation process of procluction cost) ;'pEzz?k"
制造费用差异(manufacturing expenses variance) C
did*hxJ
实际成本与估计成本(actual cost and estimated cost) $;+B)#
工资费用分配(salary costs allocation) 0pu])[P]_[
成本曲线(cost curve) U;6~]0 ^K
农业生产成本(agriculture production cost) Vk$zA<sw"
原始成本和重置成本(original cost and replacement cost) /Yx 1S'5
工程施工成本 'mug,jM
直接成本与间接成本(direct cost and indirect cost) -NZj : N
可控成本(controllable cost) $Kb-mFR
制造费用分配(manufacturing expenses allocation) 5<a)SP 0
理论成本与应用成本(theory cost and practice cost) T |'Ur #
辅助生产成本分配(auxiliary production cost allocation) mw`%xID*
期间,费用 n\*> m p )
成本控制程序(procedure of cost control) #joU}Rj|
成本记录(cost entry, cost recorder cost agenda) t ZU"Ud
成本计算分批法(job costing method) 4I
^6[{_
成本计算分步法 8{
JTR|yB
直接人工成本差异(direct labor variance) 3 T Q#3h
成本控制方法(cost control method)
