递延税款贷项 Deferred taxation credit J0K25w
股本 Share capital 6HeZ<.d&
已归还投资 Investment returned ^U OVXRn
利润分配-其他转入 Profit appropriation - other transfer in $ ReoIU^<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ='"DUQH|*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Gpv9~&
利润分配-提取储备基金 Profit appropriation - reserve fund h ' # C$i
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %\<SSp^n
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4AA3D!$
利润分配-利润归还投资 Profit appropriation - return investment by profit /a @gE^TM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <O+T
4.z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ksb.]P d.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RH e'L36W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares (nL''#Ka
期初未分配利润 Retained earnings, beginning of the year w alQo^<
资本公积-股本溢价 Capital surplus - share premium ':Avh|q3N
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lM/)< I\8
资本公积-接受现金捐赠 Capital surplus - cash donation w=Cq v~
资本公积-股权投资准备 Capital surplus - investment reserve fdk]i/*)
资本公积-拨款转入 Capital surplus - subsidiary NWx.l8G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E 3%:7MB
资本公积-其他 Capital surplus - others EdgcdSb7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :s(vn Ie^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?2LRMh")$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &"G4yM
盈余公积-储备基金 Surplus reserve - reserve fund fZ8at
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^6c=[N$aW
盈余公积-利润归还投资 Surplus reserve - reture investment by investment U5_1-wV
主营业务收入 Sales tw{V7r~n
主营业务成本 Cost of sales hqr V {c
主营业务税金及附加 Sales tax HH`G/(a
营业费用 Operating expenses =gG_ %]``R
管理费用 General and administrative expenses s{q)P1x
财务费用 Financial expenses '(N -jk
投资收益 Investment income B-EVo&.
其他业务收入 Other operating income ;}/@ar7s3
营业外收入 Non-operating income ~x}/>-d
补贴收入 Subsidy income +=Xgi$
其他业务支出 Other operating expenses YS 7R8 |
营业外支出 Non-operating expenses tp4/c'w;)J
所得税 Income tax I) 9un|+,y
直接人工成本差异(direct labor variance) "otks\I<
直接材料成本差异(direct material variance) Yr7%C
在产品计价(work-in-process costing) r@j$$Pk`
联产品成本计算(joint products costing) 7soiy
A
生产成本汇总程序(accumulation process of procluction cost) $%*E )~
制造费用差异(manufacturing expenses variance) ?$:;hGO.<~
实际成本与估计成本(actual cost and estimated cost) <X5'uve
工资费用分配(salary costs allocation) c(:qid
成本曲线(cost curve) !sbKJ+V7
农业生产成本(agriculture production cost) o'9K8q\1
原始成本和重置成本(original cost and replacement cost) Q2 tM~
工程施工成本 X[F<sxw
直接成本与间接成本(direct cost and indirect cost) E Z^eEDZ
可控成本(controllable cost) G|WO
制造费用分配(manufacturing expenses allocation) 86.LkwlqoH
理论成本与应用成本(theory cost and practice cost) Q"2t :
辅助生产成本分配(auxiliary production cost allocation) *T a cV p
期间,费用 H[K(Tt4<&
成本控制程序(procedure of cost control) .Vy*p")"
成本记录(cost entry, cost recorder cost agenda) -85]x)JE
成本计算分批法(job costing method) % FN3/iM
成本计算分步法 J?Y1G<&
直接人工成本差异(direct labor variance) ulc m
成本控制方法(cost control method)
