递延税款贷项 Deferred taxation credit \#,t O%D
股本 Share capital <Q5Le dN
已归还投资 Investment returned \ x+ 3f
利润分配-其他转入 Profit appropriation - other transfer in ;>"nn
VW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -]S.<8<$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8;" *6vHZ
利润分配-提取储备基金 Profit appropriation - reserve fund '2nqHX
D
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund thW<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k\7:{ y@,
利润分配-利润归还投资 Profit appropriation - return investment by profit jbte
*Ae
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %XTA;lrz
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve } !s!;B Ox
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]%dnKP~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cQUC.TZ_
期初未分配利润 Retained earnings, beginning of the year ux-CpI
资本公积-股本溢价 Capital surplus - share premium uT_!'l$fr
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve N_DT7
资本公积-接受现金捐赠 Capital surplus - cash donation < J{'o`{
资本公积-股权投资准备 Capital surplus - investment reserve F n|gVR
资本公积-拨款转入 Capital surplus - subsidiary R,_d1^|*w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation K : LL_,
资本公积-其他 Capital surplus - others ~;#MpG;e
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Es' Um,ku
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %N ARyz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C)RBkcb
盈余公积-储备基金 Surplus reserve - reserve fund "Ty/ k8?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :Vuf6,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K_BPZ5 w
主营业务收入 Sales W/+K9S25
主营业务成本 Cost of sales Pz"`MB<'Ik
主营业务税金及附加 Sales tax }1H=wg>\
营业费用 Operating expenses , |T7hTn=
管理费用 General and administrative expenses xN"Z1n7t
财务费用 Financial expenses Z)"61)
)
投资收益 Investment income O #kq^C}
其他业务收入 Other operating income v"Jgw;3
营业外收入 Non-operating income slW3qRT\k
补贴收入 Subsidy income V'gw\mcb
其他业务支出 Other operating expenses jE/oA<^
营业外支出 Non-operating expenses u{f*
M,k
所得税 Income tax !|G(Yg7C
直接人工成本差异(direct labor variance) &h~aChJ
直接材料成本差异(direct material variance) 2>PH 8
在产品计价(work-in-process costing) &tI#T)SSs
联产品成本计算(joint products costing) UlovXb
生产成本汇总程序(accumulation process of procluction cost) k9si| '
制造费用差异(manufacturing expenses variance) O&Z' r
实际成本与估计成本(actual cost and estimated cost) IB5BO7J
工资费用分配(salary costs allocation) `
%?9=h%
成本曲线(cost curve) D!LX?_cD1i
农业生产成本(agriculture production cost) <,1 fkq>,
原始成本和重置成本(original cost and replacement cost) :+& AY2`
工程施工成本 !u;>Wyd W
直接成本与间接成本(direct cost and indirect cost) -uR72f
可控成本(controllable cost) GA3sRFZdQ
制造费用分配(manufacturing expenses allocation) uG J"!K
理论成本与应用成本(theory cost and practice cost) +: Ge_-
辅助生产成本分配(auxiliary production cost allocation) {rH9grb
期间,费用 mDMt5(.
成本控制程序(procedure of cost control) E;(Rm>lB
成本记录(cost entry, cost recorder cost agenda) 6`H.%zM
成本计算分批法(job costing method) 5,KWprb
成本计算分步法 v K '?:}~
直接人工成本差异(direct labor variance) "H IXm
成本控制方法(cost control method)
