递延税款贷项 Deferred taxation credit NZ?| #5 3
股本 Share capital SWM6+i
p
已归还投资 Investment returned e \ rb
利润分配-其他转入 Profit appropriation - other transfer in :z}
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve XqK\'8]\Mw
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?jRyw(Q
利润分配-提取储备基金 Profit appropriation - reserve fund LTt | "D
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rC FTch"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \J?5K l[*c
利润分配-利润归还投资 Profit appropriation - return investment by profit ht@s!5\LK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends B^sHFc""V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0&|,HK
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d*TpHLm
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &+>)H$5
期初未分配利润 Retained earnings, beginning of the year 7]6HXR @
资本公积-股本溢价 Capital surplus - share premium (8/Qt\3jv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve HOY9{>E}z
资本公积-接受现金捐赠 Capital surplus - cash donation 1 O]27"9
资本公积-股权投资准备 Capital surplus - investment reserve C>*]a(5k
资本公积-拨款转入 Capital surplus - subsidiary _Q3Ad>,U
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kVu-,O U
资本公积-其他 Capital surplus - others GDj
ViAFm
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *^5. .0du
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]VS$ ?wD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KV$J*B
Y
盈余公积-储备基金 Surplus reserve - reserve fund IRW%*W#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,-[dr|.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s
CF7K=a
主营业务收入 Sales HJ,sZ4* ]]
主营业务成本 Cost of sales m+/-SG
主营业务税金及附加 Sales tax
C6 `<SW
营业费用 Operating expenses Ug|o ($CY
管理费用 General and administrative expenses %aeQL;# V
财务费用 Financial expenses n\Y|0\ B
投资收益 Investment income KGI0 |Z]n~
其他业务收入 Other operating income `
X7ns?
营业外收入 Non-operating income ^"d!(npw
补贴收入 Subsidy income 4x
JOPu
其他业务支出 Other operating expenses 32*FI SH^
营业外支出 Non-operating expenses (~ >L \]!
所得税 Income tax +=bGrn >h
直接人工成本差异(direct labor variance) wba
X Rvg
直接材料成本差异(direct material variance) bUp
,vc*
在产品计价(work-in-process costing) #j{!&4M
联产品成本计算(joint products costing)
tT;=l[7%
生产成本汇总程序(accumulation process of procluction cost) Q`]E l<$
制造费用差异(manufacturing expenses variance) OgTE^W@
实际成本与估计成本(actual cost and estimated cost) i-EFq@xl
工资费用分配(salary costs allocation) &)p/cOiV
成本曲线(cost curve) K"sfN~@rT[
农业生产成本(agriculture production cost) sgn,]3AUq
原始成本和重置成本(original cost and replacement cost) U&mJ_f#M
工程施工成本 $MmCh&V
直接成本与间接成本(direct cost and indirect cost) 43;@m}|7$
可控成本(controllable cost) wxg`[c$:
制造费用分配(manufacturing expenses allocation) *eO@<j?
理论成本与应用成本(theory cost and practice cost) [k9aY$baT^
辅助生产成本分配(auxiliary production cost allocation) '`Smg3T!~S
期间,费用 !$>d75zli
成本控制程序(procedure of cost control) 3?vasL
成本记录(cost entry, cost recorder cost agenda) %8T:r S
成本计算分批法(job costing method) F%Lniv/N
成本计算分步法 w\'Zcw,d
直接人工成本差异(direct labor variance) J(\"\ Z
成本控制方法(cost control method)
