递延税款贷项 Deferred taxation credit g,@0 ;uVq
股本 Share capital 2r^|
已归还投资 Investment returned %c*azo.
利润分配-其他转入 Profit appropriation - other transfer in ;|5m;x/a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0j
F~cV
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _jQ"_Ff
利润分配-提取储备基金 Profit appropriation - reserve fund "}Of
f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c~K^ooS-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gT22!
利润分配-利润归还投资 Profit appropriation - return investment by profit LkD$\i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
l}A8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `B}(Ln
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N=YRYUo
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |X,T>{V?y
期初未分配利润 Retained earnings, beginning of the year 2j+v
\pjYC
资本公积-股本溢价 Capital surplus - share premium DBI[OG9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "qYPi
资本公积-接受现金捐赠 Capital surplus - cash donation PMe bn$(
资本公积-股权投资准备 Capital surplus - investment reserve ?kqo~twJ
资本公积-拨款转入 Capital surplus - subsidiary NjIe2)}'
资本公积-外币资本折算差额 Capital surplus - foreign currency translation llXyM */
资本公积-其他 Capital surplus - others Y9F!HM-`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QWp,(Mv:r
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u[$ \
az7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WLma)L`L
盈余公积-储备基金 Surplus reserve - reserve fund Pwn"!pk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (iXo\y`z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {+_pyL
主营业务收入 Sales id="\12Bw
主营业务成本 Cost of sales </3Shq
主营业务税金及附加 Sales tax VHGOVH,
营业费用 Operating expenses Sp3?I2 o
管理费用 General and administrative expenses y w)q3zC
财务费用 Financial expenses j'Z};3y
投资收益 Investment income c
%w
h
其他业务收入 Other operating income [4KW64%l
营业外收入 Non-operating income g}
7FR({b
补贴收入 Subsidy income CZcnX8P'8
其他业务支出 Other operating expenses ^AS*X2y
营业外支出 Non-operating expenses lS&$86Jo(
所得税 Income tax cLj@+?/
直接人工成本差异(direct labor variance) Mn7nS:
直接材料成本差异(direct material variance) 5}@6euT5$
在产品计价(work-in-process costing) ~( 54-9&
联产品成本计算(joint products costing) v<c~
'?YzO
生产成本汇总程序(accumulation process of procluction cost) ~0aWjMc(>
制造费用差异(manufacturing expenses variance) Hg\+:}k&9
实际成本与估计成本(actual cost and estimated cost) fm C)]O%q
工资费用分配(salary costs allocation) u4*7n-(
成本曲线(cost curve) %T4htZa
农业生产成本(agriculture production cost) 0vbiq
原始成本和重置成本(original cost and replacement cost) q] eSDRW
工程施工成本 #-?pY"N,
直接成本与间接成本(direct cost and indirect cost) ]@)T]
可控成本(controllable cost) c|OIUc
制造费用分配(manufacturing expenses allocation) O *^=
理论成本与应用成本(theory cost and practice cost) bI/d(Q%#<
辅助生产成本分配(auxiliary production cost allocation) ~?TGSD@(
期间,费用 d5mhk[p7\J
成本控制程序(procedure of cost control) 9t:P1
成本记录(cost entry, cost recorder cost agenda) ZWH?=Bk:
成本计算分批法(job costing method) +`4`OVE_#
成本计算分步法 `oQ)qa_
直接人工成本差异(direct labor variance) hyq
sMkW|
成本控制方法(cost control method)