递延税款贷项 Deferred taxation credit 4cabP}gBk
股本 Share capital >VP= MbN
已归还投资 Investment returned kI
4MiK
利润分配-其他转入 Profit appropriation - other transfer in '=nQ$/!q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K1r#8Q!t
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @eD):Y
利润分配-提取储备基金 Profit appropriation - reserve fund %C~1^9uq
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KxYw J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )vjh~ybZ
利润分配-利润归还投资 Profit appropriation - return investment by profit 1zm u lj%&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7\ $qFF-y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]iN 'x?Fo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )Dw,q~xgg0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %Y<| ; 0v
期初未分配利润 Retained earnings, beginning of the year 9[b<5Ll t
资本公积-股本溢价 Capital surplus - share premium }=gx#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s+,OxRVw(
资本公积-接受现金捐赠 Capital surplus - cash donation 7
%O a;]|
资本公积-股权投资准备 Capital surplus - investment reserve &]e'KdXF
资本公积-拨款转入 Capital surplus - subsidiary ~P8tUhffK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation P7 n c 7a
资本公积-其他 Capital surplus - others lef2 X1w}!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve < Z{HX[y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )6,de2Pb
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iOR_[ y,
盈余公积-储备基金 Surplus reserve - reserve fund HJX T9;w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y#Fv+`YDl
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ir`eL
主营业务收入 Sales }.3nthgz
主营业务成本 Cost of sales tZ=E')!\
主营业务税金及附加 Sales tax *)ardZV${
营业费用 Operating expenses 0E,8R{e
管理费用 General and administrative expenses "= 6_V?&w
财务费用 Financial expenses WHsgjvh"
投资收益 Investment income r=5{o 1"
其他业务收入 Other operating income K/tRe/t }
营业外收入 Non-operating income VL% U R{
补贴收入 Subsidy income 1rv)&tKs
其他业务支出 Other operating expenses 9N9 L}k b
营业外支出 Non-operating expenses =yr0bGy`-
所得税 Income tax TH; R
直接人工成本差异(direct labor variance) me f<=5t
直接材料成本差异(direct material variance) J7 = +
在产品计价(work-in-process costing) Ss~;m']68
联产品成本计算(joint products costing) ? no fUD.
生产成本汇总程序(accumulation process of procluction cost) #33fGmd[
制造费用差异(manufacturing expenses variance) [`{Z}q&
实际成本与估计成本(actual cost and estimated cost) wfU 7 G[
工资费用分配(salary costs allocation) 5mJ J U
成本曲线(cost curve) Rv#]I#O
农业生产成本(agriculture production cost) @ zs'Y8
原始成本和重置成本(original cost and replacement cost) /2UH=Q!x4E
工程施工成本 1<BX]-/tP
直接成本与间接成本(direct cost and indirect cost) <KE 1f7c
可控成本(controllable cost) SH_(rQb y
制造费用分配(manufacturing expenses allocation) sm 0x LZ
理论成本与应用成本(theory cost and practice cost) > TOu|r
辅助生产成本分配(auxiliary production cost allocation) b7 NM#Hb
期间,费用 jT8#C=a7
成本控制程序(procedure of cost control) 9z}uc@#D=m
成本记录(cost entry, cost recorder cost agenda) W=#:.Xj[
成本计算分批法(job costing method) qQA}Z*( m
成本计算分步法 ;'5>q&[qbP
直接人工成本差异(direct labor variance) lDOCmdt@N
成本控制方法(cost control method)
