递延税款贷项 Deferred taxation credit Yb|c\[ %
股本 Share capital Hq'`8f8N
已归还投资 Investment returned O,{6*[)@
利润分配-其他转入 Profit appropriation - other transfer in
wN_Vfb
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \ub7`01
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y2N >HK0
利润分配-提取储备基金 Profit appropriation - reserve fund _<n~ n]%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >?2M
}TV3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %KC yb
利润分配-利润归还投资 Profit appropriation - return investment by profit ^me-[
5
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !#], hok8X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `uv2H$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6 a
(yp3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares + [iQLM?zo
期初未分配利润 Retained earnings, beginning of the year \FQRNj?'_
资本公积-股本溢价 Capital surplus - share premium Si2k"<5 U
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve hO\<%0F
资本公积-接受现金捐赠 Capital surplus - cash donation fiK6 @,
资本公积-股权投资准备 Capital surplus - investment reserve ,k +IPkN+
资本公积-拨款转入 Capital surplus - subsidiary 5;tD
"/nz
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $O&b``
资本公积-其他 Capital surplus - others =MQoC:l
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c,np2myd
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t6bV?nc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1{)5<!9! l
盈余公积-储备基金 Surplus reserve - reserve fund L *Tj^q!t+
盈余公积-企业发展基金 Surplus reserve - enterprise development fund u 1J0$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment a@_4PWzF:
主营业务收入 Sales f',Op1o
主营业务成本 Cost of sales =_.l8IYX$%
主营业务税金及附加 Sales tax 7Od
-I*bt
营业费用 Operating expenses ($q-_m
管理费用 General and administrative expenses ep A:v|S
财务费用 Financial expenses so,t
投资收益 Investment income ;km`P|<U
其他业务收入 Other operating income j$M h + 5
营业外收入 Non-operating income Z^b Q^zk-
补贴收入 Subsidy income 7x"R3
其他业务支出 Other operating expenses z Xg3[orF
营业外支出 Non-operating expenses wT6"U$cV
所得税 Income tax 3 ]5^r}
直接人工成本差异(direct labor variance) \\iQEy<i
直接材料成本差异(direct material variance) FvaUsOy "
在产品计价(work-in-process costing) = 6j&4p
`
联产品成本计算(joint products costing) .p<:II :
6
生产成本汇总程序(accumulation process of procluction cost) Vh'P& W?[
制造费用差异(manufacturing expenses variance) <wk!hTm W
实际成本与估计成本(actual cost and estimated cost) L7n D|
工资费用分配(salary costs allocation) l.q&D< _
成本曲线(cost curve) &p'Y ^zL -
农业生产成本(agriculture production cost) %R}qg6dL
原始成本和重置成本(original cost and replacement cost) B{QBzx1L9c
工程施工成本 A!od9W6
直接成本与间接成本(direct cost and indirect cost) 0 !4Ts3qn1
可控成本(controllable cost) ;"a=gr
制造费用分配(manufacturing expenses allocation) iN bIp"W
理论成本与应用成本(theory cost and practice cost) &y\prip
辅助生产成本分配(auxiliary production cost allocation) m]'#t)B_m
期间,费用 2Z+Wu3#
成本控制程序(procedure of cost control) 0eT(J7[ <
成本记录(cost entry, cost recorder cost agenda) !S$:*5=&
成本计算分批法(job costing method) NxkG OAOE
成本计算分步法 .T}Wdn g
直接人工成本差异(direct labor variance) W,K;6TZhh
成本控制方法(cost control method)
