递延税款贷项 Deferred taxation credit '\Giv!>
股本 Share capital @$S+ Ne [<
已归还投资 Investment returned K28+]qy[
利润分配-其他转入 Profit appropriation - other transfer in (G z b
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve { MtpkUN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve G18F &c~
利润分配-提取储备基金 Profit appropriation - reserve fund |'P]GK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _4" mAPt
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h`KFL/fT
利润分配-利润归还投资 Profit appropriation - return investment by profit q )LMm7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends k;K)xb[w |
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _ky,;9G]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PDJr<E?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares c`J.Tm[_u
期初未分配利润 Retained earnings, beginning of the year K &POyOvT
资本公积-股本溢价 Capital surplus - share premium qaiNz S@q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Isvx7$Vu+
资本公积-接受现金捐赠 Capital surplus - cash donation R)_%i<nq\
资本公积-股权投资准备 Capital surplus - investment reserve ~ zHjMo2
资本公积-拨款转入 Capital surplus - subsidiary V=R 3)GC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation a Z2!i
资本公积-其他 Capital surplus - others C7rNV 0.Fq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5b*M*e&=C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "$#xK | t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3
LAI
l913
盈余公积-储备基金 Surplus reserve - reserve fund +c(zo4nZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund qaY1xPWz"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $bW3_rl% X
主营业务收入 Sales Ov 5"
主营业务成本 Cost of sales Eo{"9j\
主营业务税金及附加 Sales tax
LxYrl-
营业费用 Operating expenses M2
,YsHt
管理费用 General and administrative expenses (U&tt]|
财务费用 Financial expenses SX<` {x&L
投资收益 Investment income pf1BN@
t
其他业务收入 Other operating income l=
=``
营业外收入 Non-operating income n!YKz"$
补贴收入 Subsidy income ]JCvyz
H
其他业务支出 Other operating expenses [b 6R%
营业外支出 Non-operating expenses (\\eo
所得税 Income tax kDEPs$^
直接人工成本差异(direct labor variance) sx7eC
直接材料成本差异(direct material variance) iX0i2e
k
在产品计价(work-in-process costing) -8; 7Sp1
联产品成本计算(joint products costing) #r#1JtT
生产成本汇总程序(accumulation process of procluction cost) !k 6K?xt
制造费用差异(manufacturing expenses variance) HBy[FYa4
实际成本与估计成本(actual cost and estimated cost) v4u5yy_;(
工资费用分配(salary costs allocation) YM1'L\^
成本曲线(cost curve) =y
[M\m
农业生产成本(agriculture production cost) J3e 96t~u
原始成本和重置成本(original cost and replacement cost) 1Yq?X:
工程施工成本 A#Iyb ){Y
直接成本与间接成本(direct cost and indirect cost) uD}2<$PP
可控成本(controllable cost) d6'{r je(
制造费用分配(manufacturing expenses allocation) Yk)."r& ?
理论成本与应用成本(theory cost and practice cost) ZI f
辅助生产成本分配(auxiliary production cost allocation) OBMTgZHxv
期间,费用 &,}j #3<
成本控制程序(procedure of cost control) G}:w@}h/
成本记录(cost entry, cost recorder cost agenda) rX4j*u2u
成本计算分批法(job costing method) KV}FZ3jY
成本计算分步法 k,85Y$`'
直接人工成本差异(direct labor variance) ( pY 7J
成本控制方法(cost control method)
