递延税款贷项 Deferred taxation credit YY:iPaGO
股本 Share capital J;=aIiN] R
已归还投资 Investment returned !
jX +ox
利润分配-其他转入 Profit appropriation - other transfer in ( X
'FQ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V Iz{}_~'s
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s/G5w Rl<
利润分配-提取储备基金 Profit appropriation - reserve fund 9S H<d)^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i[ Gw 7'f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |T$a+lHMD
利润分配-利润归还投资 Profit appropriation - return investment by profit ^mgI%_?1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }`9fZK{. @
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &Qq/Xi,bZ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SEQO2`]e:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
Z;Ir>^<
期初未分配利润 Retained earnings, beginning of the year c ;21i;&,9
资本公积-股本溢价 Capital surplus - share premium C`)^~C_]`3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cB|
Cy{%
资本公积-接受现金捐赠 Capital surplus - cash donation 3\p]esse
资本公积-股权投资准备 Capital surplus - investment reserve F@ _Egi
资本公积-拨款转入 Capital surplus - subsidiary
il IV}8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation a(x.{ }uG,
资本公积-其他 Capital surplus - others cu479VzPx:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f^6&Fb>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3d#9 Wyx s
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KtfkE\KP
盈余公积-储备基金 Surplus reserve - reserve fund !8
wid&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund lk*0c {_L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment o]|oA N9
主营业务收入 Sales )~? S0]j}
主营业务成本 Cost of sales c+E/
/X|
主营业务税金及附加 Sales tax 6z p@#vYI
营业费用 Operating expenses %qNj{<&
管理费用 General and administrative expenses f0cYvL ]
财务费用 Financial expenses hpqHllL
投资收益 Investment income l${H gn+
其他业务收入 Other operating income 4 [5lX C
营业外收入 Non-operating income w>z8c3Dq}
补贴收入 Subsidy income :\1rQ T
其他业务支出 Other operating expenses PUQ_w
营业外支出 Non-operating expenses vGPf`2/j.
所得税 Income tax Io,/ +#|
直接人工成本差异(direct labor variance) \]f5
直接材料成本差异(direct material variance) F;d%@E_Bc
在产品计价(work-in-process costing) j#LV7@H.e?
联产品成本计算(joint products costing) m0%iw1OsH%
生产成本汇总程序(accumulation process of procluction cost) M]6w^\4j9
制造费用差异(manufacturing expenses variance) ;Xfd1
实际成本与估计成本(actual cost and estimated cost) oN&rq6eN
工资费用分配(salary costs allocation) Y'<uZl^aX
成本曲线(cost curve) = A0"0D{\
农业生产成本(agriculture production cost) uGuc._}=
原始成本和重置成本(original cost and replacement cost) Z9J =vzsHE
工程施工成本 i_[
HcgT-
直接成本与间接成本(direct cost and indirect cost) (1kn):
可控成本(controllable cost) Ad}-I%Ie
制造费用分配(manufacturing expenses allocation) `zElBD
理论成本与应用成本(theory cost and practice cost) L;.VEz!
辅助生产成本分配(auxiliary production cost allocation) ny!lj a5[
期间,费用 nu4 69
成本控制程序(procedure of cost control) XI%RneuDr:
成本记录(cost entry, cost recorder cost agenda) vWqyZ-p,q
成本计算分批法(job costing method) r!=]Q }`F
成本计算分步法 gD,YQ%aq
直接人工成本差异(direct labor variance) D+ah ok
成本控制方法(cost control method)
