递延税款贷项 Deferred taxation credit ^(3k
uF
股本 Share capital ?;Qk!t2U
已归还投资 Investment returned v2Y=vr
利润分配-其他转入 Profit appropriation - other transfer in WBIS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h'+ s wPh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wr(?L7
$+
利润分配-提取储备基金 Profit appropriation - reserve fund I 3PnyNZ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :z7!X.*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 71I nYIed
利润分配-利润归还投资 Profit appropriation - return investment by profit o6 oYJ`PY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends u a-p^X`w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mLO6`]p{H
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends q)X&S*-<o~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R
> TtAm0N
期初未分配利润 Retained earnings, beginning of the year ~c"c9s+o
资本公积-股本溢价 Capital surplus - share premium z7o5 9&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +Gko[<
资本公积-接受现金捐赠 Capital surplus - cash donation OJaU,vQ#
资本公积-股权投资准备 Capital surplus - investment reserve kC
V OeXv
资本公积-拨款转入 Capital surplus - subsidiary $9/r*@bu8d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YQOGxSi
资本公积-其他 Capital surplus - others (ydeZx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve " fdG5|NJe
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J4 <*KL~a
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s#ykD{ Z
盈余公积-储备基金 Surplus reserve - reserve fund yI)2:Ca*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e [n>U @
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ge|}'QKow
主营业务收入 Sales AyUVsIuPT=
主营业务成本 Cost of sales pFh2@ O
主营业务税金及附加 Sales tax z; +x `i.
营业费用 Operating expenses Nbda P {{
管理费用 General and administrative expenses OB%y'mo7]
财务费用 Financial expenses '4iu0ie>D
投资收益 Investment income gd*\,P
其他业务收入 Other operating income OA;L^d
营业外收入 Non-operating income
6*E 7}
补贴收入 Subsidy income ?`xId;}J#7
其他业务支出 Other operating expenses Kfh"XpWc$
营业外支出 Non-operating expenses J7H1<\=cJb
所得税 Income tax \; ]~K6=
直接人工成本差异(direct labor variance) 8Vx'sJ>r4
直接材料成本差异(direct material variance) #X +)
在产品计价(work-in-process costing) @ ({65 gJ*
联产品成本计算(joint products costing) .Kx5Kh {
生产成本汇总程序(accumulation process of procluction cost) Rs dACP
制造费用差异(manufacturing expenses variance) YG_3@
`-<
实际成本与估计成本(actual cost and estimated cost) I/adzLQ
工资费用分配(salary costs allocation) &^Io\
成本曲线(cost curve) No?pv"
农业生产成本(agriculture production cost) )9$
Xfq/
原始成本和重置成本(original cost and replacement cost) @m6E*2Gg
工程施工成本 :\ S3[(FV
直接成本与间接成本(direct cost and indirect cost) | b@ - 1
可控成本(controllable cost) lH[N*9G(
制造费用分配(manufacturing expenses allocation) xGqZ8v`v
理论成本与应用成本(theory cost and practice cost) iMS S8J
辅助生产成本分配(auxiliary production cost allocation) =8]'/b
期间,费用 F=cO=5Iz
成本控制程序(procedure of cost control) 6i%)'dl
成本记录(cost entry, cost recorder cost agenda)
[30< 0
成本计算分批法(job costing method) 5%9&
7
成本计算分步法 0F"xU1z,
直接人工成本差异(direct labor variance) ^vzNs>eJ
成本控制方法(cost control method)
