递延税款贷项 Deferred taxation credit q%LjOPE
V
股本 Share capital YSrjg|k*
已归还投资 Investment returned WLA&K ]
利润分配-其他转入 Profit appropriation - other transfer in jZD)c_'U
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^a<kp69qS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g(9kc<`3'D
利润分配-提取储备基金 Profit appropriation - reserve fund 8@Bm2?$}g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund udXzsY9Ng
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >#)%/Ti}DU
利润分配-利润归还投资 Profit appropriation - return investment by profit !_FTy^ @c2
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @lWYc `>}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _PcF /Gyk
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y^z
c @f
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares zhJ0to[%?
期初未分配利润 Retained earnings, beginning of the year m/"([Y_
资本公积-股本溢价 Capital surplus - share premium --EDr>'D5P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sY 4q$F
q
资本公积-接受现金捐赠 Capital surplus - cash donation tW
a '[2L
资本公积-股权投资准备 Capital surplus - investment reserve w{t]^w:
资本公积-拨款转入 Capital surplus - subsidiary Si@ 6'sw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 1[J|AkN
资本公积-其他 Capital surplus - others !9.F
I{W
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9 J?lNq
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ik #Wlz` 4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F -$!e?,H
盈余公积-储备基金 Surplus reserve - reserve fund ?4oP=
.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &Q#*Nnb3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 684|Uuf7
主营业务收入 Sales 8Ihl}aguW
主营业务成本 Cost of sales J.'%=q(Sb
主营业务税金及附加 Sales tax >JAWcT)d
营业费用 Operating expenses T@*'}
*
管理费用 General and administrative expenses _-3n' i8
财务费用 Financial expenses l4dG=x}M]
投资收益 Investment income ^/6P~iK'
其他业务收入 Other operating income \m%c"'[
营业外收入 Non-operating income <&# M X
补贴收入 Subsidy income f%i%QZP
其他业务支出 Other operating expenses ,<Z,- 0S
营业外支出 Non-operating expenses DVVyWn[
所得税 Income tax U1 HG{u,"y
直接人工成本差异(direct labor variance) }Z{FPW.QK
直接材料成本差异(direct material variance) ! \$V?*p7
在产品计价(work-in-process costing) 9K#3JyW*
联产品成本计算(joint products costing) _6V1oe2
生产成本汇总程序(accumulation process of procluction cost) )$1>6C \
制造费用差异(manufacturing expenses variance) C <3<,~gI
实际成本与估计成本(actual cost and estimated cost) nmts% u
工资费用分配(salary costs allocation) $dXx@6fP
成本曲线(cost curve)
46pR !k
农业生产成本(agriculture production cost) KGcjZx04!
原始成本和重置成本(original cost and replacement cost) cdh0b7tj n
工程施工成本 +wJ!zab`
直接成本与间接成本(direct cost and indirect cost) JSi0-S[Y{
可控成本(controllable cost) 7F6 B
制造费用分配(manufacturing expenses allocation) vzFp Xdt
理论成本与应用成本(theory cost and practice cost) [8^q3o7n
辅助生产成本分配(auxiliary production cost allocation) CGzu(@dd\
期间,费用 2aX*|DGpw
成本控制程序(procedure of cost control) #4b]j".P!n
成本记录(cost entry, cost recorder cost agenda) m./PRV1$x
成本计算分批法(job costing method) \hZ%NL j
成本计算分步法 3F@P$4!#l
直接人工成本差异(direct labor variance) 2 ,F9P+
成本控制方法(cost control method)
