递延税款贷项 Deferred taxation credit 9jDV]!N4
股本 Share capital "6[' !rq0
已归还投资 Investment returned 1tDd4r?Y
利润分配-其他转入 Profit appropriation - other transfer in }W#Gf.$6C
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UAFl+d!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4rO07)~l
利润分配-提取储备基金 Profit appropriation - reserve fund SuB;Nb7r`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <K=:_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZK [ 4 n5}
利润分配-利润归还投资 Profit appropriation - return investment by profit azr|Fz/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _k\ *4K8L
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve x>A(016:C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~ k/ '_1)c
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g;i>nzf
期初未分配利润 Retained earnings, beginning of the year M9.jJf
资本公积-股本溢价 Capital surplus - share premium 7Y&W^]UZ0t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve awB1ryrOF
资本公积-接受现金捐赠 Capital surplus - cash donation [c +[t3dz
资本公积-股权投资准备 Capital surplus - investment reserve I5mnV<QA^
资本公积-拨款转入 Capital surplus - subsidiary +XLy Pj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation % `F6>J
资本公积-其他 Capital surplus - others U ; JZN
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve a9j
f7r1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :;cKns0OA
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y#F( xm+L
盈余公积-储备基金 Surplus reserve - reserve fund ( MWh|kp
盈余公积-企业发展基金 Surplus reserve - enterprise development fund . }&bE1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |>5NH'agV
主营业务收入 Sales c/DB"_}!a
主营业务成本 Cost of sales q!\K!W \
主营业务税金及附加 Sales tax !o+#T==p
营业费用 Operating expenses 0j %s
H
管理费用 General and administrative expenses \hai
财务费用 Financial expenses 26B]b{Iz{
投资收益 Investment income g XZ C% S
其他业务收入 Other operating income 12U1DEd>-
营业外收入 Non-operating income ]R32dI8N
补贴收入 Subsidy income kO{A]LnAH
其他业务支出 Other operating expenses $ jWe!]ASU
营业外支出 Non-operating expenses $ bI VD
所得税 Income tax sMlY!3{I x
直接人工成本差异(direct labor variance) ;{[&&qMwU
直接材料成本差异(direct material variance) `wj<d>m
在产品计价(work-in-process costing) /oKa?iT
联产品成本计算(joint products costing) nsIx5UA_n
生产成本汇总程序(accumulation process of procluction cost) . :A9*,
制造费用差异(manufacturing expenses variance) J.W0F # ?
实际成本与估计成本(actual cost and estimated cost) l
tE`
工资费用分配(salary costs allocation) m X{_B!j^
成本曲线(cost curve) "#\\p~D/<
农业生产成本(agriculture production cost) [`Se h $
原始成本和重置成本(original cost and replacement cost) N _(qMW
工程施工成本 15U]/?jv8
直接成本与间接成本(direct cost and indirect cost) `qnSq(tNq
可控成本(controllable cost) FpN >T
制造费用分配(manufacturing expenses allocation) piIj
t
理论成本与应用成本(theory cost and practice cost) \=R w/[lR
辅助生产成本分配(auxiliary production cost allocation) L}5nq@Uu)
期间,费用 P /|2s
成本控制程序(procedure of cost control) -7,xjn
成本记录(cost entry, cost recorder cost agenda) 1O3"W;SR<:
成本计算分批法(job costing method) i%w[v_j
成本计算分步法 ! eXDN
直接人工成本差异(direct labor variance) <Dojl
#
成本控制方法(cost control method)
