递延税款贷项 Deferred taxation credit ,Qj G|P
股本 Share capital %~rEJB@{
已归还投资 Investment returned i7x &[b
利润分配-其他转入 Profit appropriation - other transfer in UXm_-/&b9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve v{u3[c
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c%&,(NJ]K
利润分配-提取储备基金 Profit appropriation - reserve fund 4:/]Y=)x
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z@~gN5@,M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !np_B0`
利润分配-利润归还投资 Profit appropriation - return investment by profit ddn
IKkOp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends iZGbNN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {K^5q{u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <)qa{,GX\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )nUdU
= m
期初未分配利润 Retained earnings, beginning of the year 5Xq+lLW>
资本公积-股本溢价 Capital surplus - share premium '+Dsmoy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y
saRH3M
资本公积-接受现金捐赠 Capital surplus - cash donation G[ 64qhTC
资本公积-股权投资准备 Capital surplus - investment reserve xUJ(tG3
资本公积-拨款转入 Capital surplus - subsidiary b
74 !Zw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O=K
lc+Oo
资本公积-其他 Capital surplus - others eI8o#4nT
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }m:paB"3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >6es
5}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Fh~9(Y#
盈余公积-储备基金 Surplus reserve - reserve fund h ldZA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #MC#K{Xd
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1+%UZK= K
主营业务收入 Sales > ,6
主营业务成本 Cost of sales ?QP>rm
主营业务税金及附加 Sales tax I4Do$&9
<D
营业费用 Operating expenses Y3~Uz#`SU
管理费用 General and administrative expenses GT6; I7
财务费用 Financial expenses ;qmnG3;Q
投资收益 Investment income SSe;&Jk2d
其他业务收入 Other operating income V&zeC/xSq
营业外收入 Non-operating income 8mX!mYO3c
补贴收入 Subsidy income r O87V!Cj
其他业务支出 Other operating expenses [^"}jbn/
营业外支出 Non-operating expenses [* xdILj
所得税 Income tax ,xwiJfG;
]
直接人工成本差异(direct labor variance) _Sj
j|j
直接材料成本差异(direct material variance) g[cnaS|?
在产品计价(work-in-process costing) Z%~}*F}7X
联产品成本计算(joint products costing) `zoHgn7B9q
生产成本汇总程序(accumulation process of procluction cost) tI^91I
制造费用差异(manufacturing expenses variance) /_{-~0Z=@B
实际成本与估计成本(actual cost and estimated cost) L15)+^ 4n
工资费用分配(salary costs allocation) `E~"T
0RX
成本曲线(cost curve) ~-"CU:$o
农业生产成本(agriculture production cost) 3.movkj
原始成本和重置成本(original cost and replacement cost) [8u9q.IZ
工程施工成本 CvIuH=,
直接成本与间接成本(direct cost and indirect cost) B:>:$LIL
可控成本(controllable cost) b+Q{Z*
制造费用分配(manufacturing expenses allocation) :7{GOx
理论成本与应用成本(theory cost and practice cost) Y[*. ^l._
辅助生产成本分配(auxiliary production cost allocation) _'p/8K5)=
期间,费用 /#9
P0@Y
成本控制程序(procedure of cost control) g0 f
4>m
成本记录(cost entry, cost recorder cost agenda) gs <~)&x
成本计算分批法(job costing method) 0hY3vBQ!
成本计算分步法 J;sQvPHV8
直接人工成本差异(direct labor variance)
(N/u@ M
成本控制方法(cost control method)
