递延税款贷项 Deferred taxation credit bDI#' F
股本 Share capital C.I.f9s?R
已归还投资 Investment returned 3=w$1.B d
利润分配-其他转入 Profit appropriation - other transfer in [<m1xr4"k
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .6Jo1$+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HO ,
z[6
利润分配-提取储备基金 Profit appropriation - reserve fund NoS|lT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ceN*wkGyB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S;#S3?G
利润分配-利润归还投资 Profit appropriation - return investment by profit F9rxm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rlSar$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve L&3Ak}sh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _l$V|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +4G]!tV6
期初未分配利润 Retained earnings, beginning of the year 0ut/ ')[
资本公积-股本溢价 Capital surplus - share premium 3|4jS"t{f
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *^R?*vNs
资本公积-接受现金捐赠 Capital surplus - cash donation "~~Js~
资本公积-股权投资准备 Capital surplus - investment reserve 0#}Ed Q
资本公积-拨款转入 Capital surplus - subsidiary ^_FB .y%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5S
4kn.3
资本公积-其他 Capital surplus - others JvFd2@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hwkm'$}
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k<p$BZ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <SeK3@Gi
盈余公积-储备基金 Surplus reserve - reserve fund QkbXm[K.Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund xa+=9=<AQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9PXG*r|D
主营业务收入 Sales :o$k(X7a
主营业务成本 Cost of sales )xgOl*D
主营业务税金及附加 Sales tax 9?"]dEM
营业费用 Operating expenses c#'t][Ii
管理费用 General and administrative expenses
Le#>uWM
财务费用 Financial expenses bup)cX^
投资收益 Investment income K|Sh
其他业务收入 Other operating income &AR@5M u
营业外收入 Non-operating income 0mcZe5RS
补贴收入 Subsidy income yhzC 9nTH
其他业务支出 Other operating expenses =
GUgb2TAT
营业外支出 Non-operating expenses AlP}H~|M7
所得税 Income tax eUP.:(E
直接人工成本差异(direct labor variance) o6L eC*
直接材料成本差异(direct material variance) )C^ZzmB
在产品计价(work-in-process costing) .Cq'D.
联产品成本计算(joint products costing) pVgzUu7
生产成本汇总程序(accumulation process of procluction cost) m2wGg/F5
制造费用差异(manufacturing expenses variance) I8*_\Ez
实际成本与估计成本(actual cost and estimated cost) fBtTJ+51}
工资费用分配(salary costs allocation) (+SfDL$m
成本曲线(cost curve) ?N*m2rv
农业生产成本(agriculture production cost) HCOv<k
原始成本和重置成本(original cost and replacement cost) $07;gpZt
工程施工成本 DIrQ5C
直接成本与间接成本(direct cost and indirect cost) fTb&k;'LR<
可控成本(controllable cost) D#VUx9kugv
制造费用分配(manufacturing expenses allocation) +<#0V!DM
理论成本与应用成本(theory cost and practice cost) \NE~k)`4j%
辅助生产成本分配(auxiliary production cost allocation) u-v/`F2wN
期间,费用 A HnXN%m
成本控制程序(procedure of cost control) )"W__U0
成本记录(cost entry, cost recorder cost agenda) 5d ?\>dA
成本计算分批法(job costing method) .gZ1}2GF=
成本计算分步法 TVy\%FP^L
直接人工成本差异(direct labor variance) ~kHWh8\b:
成本控制方法(cost control method)