递延税款贷项 Deferred taxation credit ZQd\!K8y^Q
股本 Share capital w
Wx,}=
已归还投资 Investment returned a"!D @a
利润分配-其他转入 Profit appropriation - other transfer in b&Dc DX
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rKP;T"?;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2Z ?
N
利润分配-提取储备基金 Profit appropriation - reserve fund VTDp9s
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )N) "O? W9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R!v ?d2
利润分配-利润归还投资 Profit appropriation - return investment by profit 1I#S?RSb
利润分配-应付优先股股利 Profit appropriation - preference shares dividends iNTw;ov
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Jy,Dcl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends b,?@_*qv+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lC/4CPKtV
期初未分配利润 Retained earnings, beginning of the year Q~5!c#r
资本公积-股本溢价 Capital surplus - share premium "TWNit
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'qosw :P
资本公积-接受现金捐赠 Capital surplus - cash donation ] -6=+\]
资本公积-股权投资准备 Capital surplus - investment reserve K%Sy~6iD&
资本公积-拨款转入 Capital surplus - subsidiary u>G#{ $)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %N "9'g>
资本公积-其他 Capital surplus - others DqLZc01>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y )x(+#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mUj=NRq
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,j4 ;:F
盈余公积-储备基金 Surplus reserve - reserve fund G<1awi
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1U"Fk3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 5 WR(jl+M
主营业务收入 Sales { r9fKA
主营业务成本 Cost of sales _084GK9{W
主营业务税金及附加 Sales tax ,g R9~k,
营业费用 Operating expenses ZMSP8(V
管理费用 General and administrative expenses ToUeXU
[
财务费用 Financial expenses 4{d`-reHg
投资收益 Investment income =] R_6#
其他业务收入 Other operating income a95QDz
营业外收入 Non-operating income @:'swO/\<
补贴收入 Subsidy income KrQ8//Ih
其他业务支出 Other operating expenses 0Ywqv)gg
营业外支出 Non-operating expenses wvAXt*R
所得税 Income tax )~q@2^
直接人工成本差异(direct labor variance) LB<,(d yh
直接材料成本差异(direct material variance) 0Hz*L,Bh4
在产品计价(work-in-process costing)
rPV\ F
联产品成本计算(joint products costing) +LwE=unS
生产成本汇总程序(accumulation process of procluction cost) mdu 5aL
制造费用差异(manufacturing expenses variance) 8^3Z]=(Q
实际成本与估计成本(actual cost and estimated cost) aqTMOWyeu
工资费用分配(salary costs allocation) _kR,R"lh
成本曲线(cost curve) b"+ J8W
农业生产成本(agriculture production cost) pN+lC[C
原始成本和重置成本(original cost and replacement cost) ?#F}mOVAa
工程施工成本 )v!>U<eprD
直接成本与间接成本(direct cost and indirect cost) @u./VK
可控成本(controllable cost) N?d4P u1m
制造费用分配(manufacturing expenses allocation) Z 8??+d=
理论成本与应用成本(theory cost and practice cost) LT sG
辅助生产成本分配(auxiliary production cost allocation) +tz^ &(
期间,费用 sjLI^#a
成本控制程序(procedure of cost control) /J8'mCuC.
成本记录(cost entry, cost recorder cost agenda) rC>')`uk
成本计算分批法(job costing method) >$]SYF29
成本计算分步法 s a%2,e'
直接人工成本差异(direct labor variance) {`0GAW)q
成本控制方法(cost control method)
