递延税款贷项 Deferred taxation credit !H5r+%Oo|
股本 Share capital AvN\^
&G
已归还投资 Investment returned j^g^=uau
利润分配-其他转入 Profit appropriation - other transfer in ,pgpu !
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve } h.]sF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ier0F7]I
利润分配-提取储备基金 Profit appropriation - reserve fund (mOUbO8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
+{$NN
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `xO9xo#
利润分配-利润归还投资 Profit appropriation - return investment by profit o+H;ZGT5H
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X\I"%6$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H^N@fG<*dh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /uc*V6Xd
(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gUoL8~
期初未分配利润 Retained earnings, beginning of the year BJM_kKH
资本公积-股本溢价 Capital surplus - share premium r&G=}ZMO
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >lo,0oG
资本公积-接受现金捐赠 Capital surplus - cash donation kT!Y~c
资本公积-股权投资准备 Capital surplus - investment reserve 0<{+M` G/
资本公积-拨款转入 Capital surplus - subsidiary Kh!h_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S}=euY'i
资本公积-其他 Capital surplus - others l>i<J1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8H>: C(h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |kHPk)}I]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p~T)Af<(
盈余公积-储备基金 Surplus reserve - reserve fund #gw ys
盈余公积-企业发展基金 Surplus reserve - enterprise development fund qc*z`Wz:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment fE\;C bi
主营业务收入 Sales g|W|>`>
主营业务成本 Cost of sales OZ*V7o
主营业务税金及附加 Sales tax L{hP&8$k
营业费用 Operating expenses piRP2Lbm*
管理费用 General and administrative expenses X]?qns7
财务费用 Financial expenses J~0_
投资收益 Investment income n]/7UH}(<&
其他业务收入 Other operating income n$* 'J9W~
营业外收入 Non-operating income Y5}<7s\UDO
补贴收入 Subsidy income ?mK`Wleh?
其他业务支出 Other operating expenses ? jywW$
营业外支出 Non-operating expenses L6^Qn%:OTd
所得税 Income tax ,8KD-" l^g
直接人工成本差异(direct labor variance) p/|":(U
直接材料成本差异(direct material variance) +H[GD!
在产品计价(work-in-process costing) ]%y
ph3C
联产品成本计算(joint products costing) TS
Q/{=r
生产成本汇总程序(accumulation process of procluction cost) RcUKe,
制造费用差异(manufacturing expenses variance) c=U1/=R5
实际成本与估计成本(actual cost and estimated cost) 4s?x 8oAy
工资费用分配(salary costs allocation) sv<U$M~)X
成本曲线(cost curve) |2 2
~.9S
农业生产成本(agriculture production cost) WXqrx*?*+
原始成本和重置成本(original cost and replacement cost) $z-zscco
工程施工成本 f)xHSF"
直接成本与间接成本(direct cost and indirect cost) *(PQaXx4
可控成本(controllable cost)
g?qh
制造费用分配(manufacturing expenses allocation) 2TN+ (B#Z!
理论成本与应用成本(theory cost and practice cost) `!?SA<a:
辅助生产成本分配(auxiliary production cost allocation) i"}%ib*X
期间,费用 $?^#G8J
成本控制程序(procedure of cost control) y*,3P0*z
成本记录(cost entry, cost recorder cost agenda) ?QGAiu0
成本计算分批法(job costing method) ^<0u~u)%T
成本计算分步法 &J~vXk:
!
直接人工成本差异(direct labor variance) 2QUZAV\ Y
成本控制方法(cost control method)