递延税款贷项 Deferred taxation credit AFt s(
股本 Share capital X2'0PXv>!
已归还投资 Investment returned "Z+k =~(
利润分配-其他转入 Profit appropriation - other transfer in m+$VVn3Z}
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
K 3l95he
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve */S_
Icf
利润分配-提取储备基金 Profit appropriation - reserve fund sNFlKQ8)Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )0k53-h&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Lu% b9Jk
利润分配-利润归还投资 Profit appropriation - return investment by profit WUT owr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?+ 8 \.a!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve < (! :$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YuwI&) l
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u_Z+;{ ]Pj
期初未分配利润 Retained earnings, beginning of the year >y+B
资本公积-股本溢价 Capital surplus - share premium X2"/%!65{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %\:Wi#w>
资本公积-接受现金捐赠 Capital surplus - cash donation ^xk'Z
资本公积-股权投资准备 Capital surplus - investment reserve |JsZJ9W+J
资本公积-拨款转入 Capital surplus - subsidiary _,*r_D61S
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &
BSn?
资本公积-其他 Capital surplus - others
iH'p>s5L
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5#z1bu
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M )(DZ}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Rf% a'b
盈余公积-储备基金 Surplus reserve - reserve fund 2st3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #4;wjcGWw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment tpx2 IE
主营业务收入 Sales \z ) %$#I
主营业务成本 Cost of sales B `sAk
%
主营业务税金及附加 Sales tax 62NsJ<#>
营业费用 Operating expenses PQE =D0
管理费用 General and administrative expenses /g.U&oI]D
财务费用 Financial expenses ksm~<;td
投资收益 Investment income I(
Mm?9F
其他业务收入 Other operating income z'7]h
TA
营业外收入 Non-operating income TkF[x%o
补贴收入 Subsidy income D)}v@je"yP
其他业务支出 Other operating expenses y<.5xq5_3
营业外支出 Non-operating expenses 1B \WA8
所得税 Income tax l Nv|M)I
直接人工成本差异(direct labor variance) ?&u u[y
直接材料成本差异(direct material variance) -F 3-{E
在产品计价(work-in-process costing) vw@S>G lGg
联产品成本计算(joint products costing) qcRs$- J
生产成本汇总程序(accumulation process of procluction cost) \}G^\p6?M
制造费用差异(manufacturing expenses variance) J9 I :Q<;
实际成本与估计成本(actual cost and estimated cost) (w zQ2Dk
工资费用分配(salary costs allocation) $Y
gue5{c
成本曲线(cost curve) 2>59q$ |
农业生产成本(agriculture production cost) og>uj>H &
原始成本和重置成本(original cost and replacement cost) 2+WaA ,
工程施工成本 CU~PT.
直接成本与间接成本(direct cost and indirect cost) Kf-JcBsrT
可控成本(controllable cost) $Z> 'Jp
制造费用分配(manufacturing expenses allocation) 7PF%76TO
理论成本与应用成本(theory cost and practice cost) Y\hBd$lQ~
辅助生产成本分配(auxiliary production cost allocation) DIUjn;>k8
期间,费用 bs1Rvx1:J%
成本控制程序(procedure of cost control) q0 \6F^;M
成本记录(cost entry, cost recorder cost agenda) lr $zHI7_`
成本计算分批法(job costing method) = WJ NWt>
成本计算分步法 *n"{J(Jt`
直接人工成本差异(direct labor variance) #,v {Ihn
成本控制方法(cost control method)
