递延税款贷项 Deferred taxation credit <tW:LU(!
股本 Share capital RM# fX^)=
已归还投资 Investment returned quRPg)
利润分配-其他转入 Profit appropriation - other transfer in kXEtuO5FUM
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J&_3VKrN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :o l6%Z's
利润分配-提取储备基金 Profit appropriation - reserve fund i
N`6xkY
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Efvq?cG&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hb<k]-'!
利润分配-利润归还投资 Profit appropriation - return investment by profit FF3&Y^+^"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends JaFUcp Zk$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K K$ a;/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #]X2^ND4 7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3`ml;
L? D
期初未分配利润 Retained earnings, beginning of the year "qgu$N4/>
资本公积-股本溢价 Capital surplus - share premium
?~ ?H dv
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }1F6?do3&
资本公积-接受现金捐赠 Capital surplus - cash donation b"&E, =L
资本公积-股权投资准备 Capital surplus - investment reserve itHM7d
资本公积-拨款转入 Capital surplus - subsidiary Q ]0r:i=
.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation SXh?U,5u
资本公积-其他 Capital surplus - others \kyM}5G(<0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f, JX"
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hbH#Co~o4#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i7(~>6@|
盈余公积-储备基金 Surplus reserve - reserve fund hMWo\qM
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,m3":{G:t.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (,U 7 R^
主营业务收入 Sales /:KQAM0
主营业务成本 Cost of sales '{CWanTPi
主营业务税金及附加 Sales tax Uh%6LPg^
营业费用 Operating expenses - tMA
管理费用 General and administrative expenses PK}vh%
财务费用 Financial expenses t*s!0 'Y
投资收益 Investment income 'QnW9EHL F
其他业务收入 Other operating income
a H
营业外收入 Non-operating income 8J):\jAZ6
补贴收入 Subsidy income *k4+ioFnKE
其他业务支出 Other operating expenses Y
.X4*B
营业外支出 Non-operating expenses ?eVj8 $BQo
所得税 Income tax r*]uR /Z$
直接人工成本差异(direct labor variance) IW mHp]
直接材料成本差异(direct material variance) >HX)MwAP
在产品计价(work-in-process costing) Gn[ *?=Vy
联产品成本计算(joint products costing) OiF ]_"
生产成本汇总程序(accumulation process of procluction cost) j<@fT
ewZ
制造费用差异(manufacturing expenses variance) j=\Mx 6os
实际成本与估计成本(actual cost and estimated cost)
oAaf)?8
工资费用分配(salary costs allocation) ve~C`2=;
成本曲线(cost curve) `^zQ$au'u
农业生产成本(agriculture production cost) 5) 8 .
原始成本和重置成本(original cost and replacement cost) 3r` <(%\
工程施工成本 .X ^43
q
直接成本与间接成本(direct cost and indirect cost) =nw0# '
可控成本(controllable cost) t%:G|n Sz
制造费用分配(manufacturing expenses allocation) @~hz_Nm@8
理论成本与应用成本(theory cost and practice cost) , uO?;!t
辅助生产成本分配(auxiliary production cost allocation) YMK> +y[+4
期间,费用 }`#B f
成本控制程序(procedure of cost control) n{
3| E3
成本记录(cost entry, cost recorder cost agenda) g/6nw a
成本计算分批法(job costing method) juXC? 2c
成本计算分步法 zaBG=
直接人工成本差异(direct labor variance) tbY SK
成本控制方法(cost control method)
