递延税款贷项 Deferred taxation credit 8:;#,Urr
股本 Share capital V%
axeqs
已归还投资 Investment returned ^[# &
^[-V
利润分配-其他转入 Profit appropriation - other transfer in Z[#IfbYt
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve M]_E
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gp
利润分配-提取储备基金 Profit appropriation - reserve fund $3
8gs{+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m@qqVRn#)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x!{
利润分配-利润归还投资 Profit appropriation - return investment by profit tm)*2lH6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _vYzF+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q(]f]Vl|0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,"
R>}kPli
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $C_M&O}
期初未分配利润 Retained earnings, beginning of the year Y(i?M~3\t
资本公积-股本溢价 Capital surplus - share premium bkQ3c-C<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 7[o {9Yp&
资本公积-接受现金捐赠 Capital surplus - cash donation +$pJ5+v
资本公积-股权投资准备 Capital surplus - investment reserve YB!!/ SX4
资本公积-拨款转入 Capital surplus - subsidiary rY70^<z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2R@
%Y/
资本公积-其他 Capital surplus - others Ti= 3y497S
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S ~|.&0"\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D1"7s,Hmu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uEd,rEB>
盈余公积-储备基金 Surplus reserve - reserve fund >Q2). E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund HhSjR%6HY;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1bRL"{m^)-
主营业务收入 Sales ,b'4CF
主营业务成本 Cost of sales l]5%
主营业务税金及附加 Sales tax !Yh}H<w0
营业费用 Operating expenses lizTRVBE
管理费用 General and administrative expenses n(&*kfk
财务费用 Financial expenses 1j3=o }m
投资收益 Investment income )SiY(8y
其他业务收入 Other operating income km>o7V&4G
营业外收入 Non-operating income ~775soN
补贴收入 Subsidy income -<oZ)OfU
其他业务支出 Other operating expenses
b=LF%P
营业外支出 Non-operating expenses \iZ1W
所得税 Income tax a!t
V6H
直接人工成本差异(direct labor variance)
KOSyh<&
直接材料成本差异(direct material variance) h~ha
在产品计价(work-in-process costing) /yYlu
联产品成本计算(joint products costing) @d)a~[pm
生产成本汇总程序(accumulation process of procluction cost)
5-'
vB
制造费用差异(manufacturing expenses variance) dF,DiRD
实际成本与估计成本(actual cost and estimated cost) 2LhE]O(_"
工资费用分配(salary costs allocation) _i@x@:_l
成本曲线(cost curve)
V\zsDP
农业生产成本(agriculture production cost) lIq~~cv)
原始成本和重置成本(original cost and replacement cost) $FCw$ +w
工程施工成本 !#.vyBK#
直接成本与间接成本(direct cost and indirect cost) AQ}l%
可控成本(controllable cost) I7Zq}Pxa
制造费用分配(manufacturing expenses allocation) s^PmnFR
理论成本与应用成本(theory cost and practice cost) b\L)m (
辅助生产成本分配(auxiliary production cost allocation) @,vv\M0)p
期间,费用 s1=
u{ET
成本控制程序(procedure of cost control) \X opU"
成本记录(cost entry, cost recorder cost agenda) l$`G:%qHj
成本计算分批法(job costing method) Q-Y@)Mf~?0
成本计算分步法 8|<f8Z65!
直接人工成本差异(direct labor variance) 1UyH0`&
成本控制方法(cost control method)