递延税款贷项 Deferred taxation credit 0q-lyVZ^X
股本 Share capital .Hqq!&
已归还投资 Investment returned g1[BrT,
利润分配-其他转入 Profit appropriation - other transfer in ,;w~ VZ4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ZZo<0kDk
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "D_:`@V(
利润分配-提取储备基金 Profit appropriation - reserve fund i^.eX
VV/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AmDOv4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Q> y!
利润分配-利润归还投资 Profit appropriation - return investment by profit ez[x8M>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends j;_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;iKtv+"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Pm)*zdZ8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L@AFt)U
期初未分配利润 Retained earnings, beginning of the year P*
0kz@
资本公积-股本溢价 Capital surplus - share premium HOWpTu(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <Y}m/-sD5
资本公积-接受现金捐赠 Capital surplus - cash donation -;_"Y]#
资本公积-股权投资准备 Capital surplus - investment reserve hwXsfh |
资本公积-拨款转入 Capital surplus - subsidiary H<i!C|AF
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C@`#@1X
资本公积-其他 Capital surplus - others T{+a48,;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "ufSHrZv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -`\rDPGf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve eQ/w
Mr
盈余公积-储备基金 Surplus reserve - reserve fund ~=OJCKv5(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Lv%t*s2$/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *aCVkFp
主营业务收入 Sales
\z !lw
主营业务成本 Cost of sales
{q8|/{;
主营业务税金及附加 Sales tax n)q8y0if
营业费用 Operating expenses ~$T>,^K
y
管理费用 General and administrative expenses Lr*PbjQDIY
财务费用 Financial expenses (b#M4ho*f
投资收益 Investment income +CBN[/Z^i
其他业务收入 Other operating income T2w4D!
营业外收入 Non-operating income ff.k1%wr^
补贴收入 Subsidy income er3~gm
其他业务支出 Other operating expenses jH<Sf: Y(
营业外支出 Non-operating expenses -Z,r\9d
所得税 Income tax B;=Z^$%T
直接人工成本差异(direct labor variance) h?n?3x!(
直接材料成本差异(direct material variance) ^z)De+,!4
在产品计价(work-in-process costing) >KrI}>!9r
联产品成本计算(joint products costing) ]
`x+wWe
生产成本汇总程序(accumulation process of procluction cost) A)n_ST0
制造费用差异(manufacturing expenses variance) }9
\6!GY0
实际成本与估计成本(actual cost and estimated cost) (!{*@?S
工资费用分配(salary costs allocation) =h-EN_[
成本曲线(cost curve) #bt f|\D
农业生产成本(agriculture production cost) 2H9hN4N
原始成本和重置成本(original cost and replacement cost) O8\f]!O(
工程施工成本 >@ 8'C"F
直接成本与间接成本(direct cost and indirect cost) vf.MSk?~ar
可控成本(controllable cost) \a;xJzc9
制造费用分配(manufacturing expenses allocation) q6-o!>dLQ
理论成本与应用成本(theory cost and practice cost) +0%r@hTv&>
辅助生产成本分配(auxiliary production cost allocation) ]FVJQS2h
期间,费用
AjcKz
成本控制程序(procedure of cost control) =L#&`s@)_
成本记录(cost entry, cost recorder cost agenda) ya~;Of5
成本计算分批法(job costing method) R~a9}&
成本计算分步法 L1!~T+%uQ
直接人工成本差异(direct labor variance) AH'c:w]~
成本控制方法(cost control method)