递延税款贷项 Deferred taxation credit ,3eN&
股本 Share capital 6(t'B!x
已归还投资 Investment returned \}9)`1D
利润分配-其他转入 Profit appropriation - other transfer in F
Pjc;zNA
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^&y*= 6C
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ])bgUH
利润分配-提取储备基金 Profit appropriation - reserve fund m@*aA }69
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \
*BRFUAc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'rFLG+W
利润分配-利润归还投资 Profit appropriation - return investment by profit _*[vKS A&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {
R[ V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bA$ElKT
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :SO4@JT{W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares nRw.82eK.
期初未分配利润 Retained earnings, beginning of the year $G}k'[4C
资本公积-股本溢价 Capital surplus - share premium 7<(U`9W/q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [T)>RF
资本公积-接受现金捐赠 Capital surplus - cash donation $7xfLS8Vo
资本公积-股权投资准备 Capital surplus - investment reserve
._;It198f
资本公积-拨款转入 Capital surplus - subsidiary @"98u$5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V4CA*FEA
资本公积-其他 Capital surplus - others Mh3L(z]/E
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "?<`]WG\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve '4 3U v
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve pNuU{:9 B0
盈余公积-储备基金 Surplus reserve - reserve fund S;iD~> KP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund | F'eT
4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z\QN n
主营业务收入 Sales `:m=rT_
主营业务成本 Cost of sales q3-cWfU
主营业务税金及附加 Sales tax FEopNDy@y
营业费用 Operating expenses Ln+ k _
管理费用 General and administrative expenses #Q_<eo%lI*
财务费用 Financial expenses ?$<~cD" Sw
投资收益 Investment income t4~?m{
其他业务收入 Other operating income MIZ!+[At
营业外收入 Non-operating income XgKYL< k?S
补贴收入 Subsidy income <; Td8O89_
其他业务支出 Other operating expenses x
0vW9*&
营业外支出 Non-operating expenses '& gUAt
所得税 Income tax ,O^kZ}b
直接人工成本差异(direct labor variance) 7~P!Z=m^^f
直接材料成本差异(direct material variance) nSZp,?^
在产品计价(work-in-process costing) @^-f +o
联产品成本计算(joint products costing) @8:c3 (
!
生产成本汇总程序(accumulation process of procluction cost) YY7dw:>e/
制造费用差异(manufacturing expenses variance) ww%4MHPp8
实际成本与估计成本(actual cost and estimated cost) u8<Fk
!
工资费用分配(salary costs allocation) eISHV.QV
成本曲线(cost curve) _$HC NFdh
农业生产成本(agriculture production cost) sv "GX< +
原始成本和重置成本(original cost and replacement cost) *l0 i}"T^_
工程施工成本 AI9=?X<kh
直接成本与间接成本(direct cost and indirect cost) LA6Ik_-F
可控成本(controllable cost) HC>k/Gk"
制造费用分配(manufacturing expenses allocation) xBw ua;
理论成本与应用成本(theory cost and practice cost) 5$$]ZMof
辅助生产成本分配(auxiliary production cost allocation) Ur " "&@
期间,费用 NB( GE
成本控制程序(procedure of cost control) I W he N
成本记录(cost entry, cost recorder cost agenda) T0\[":
A
成本计算分批法(job costing method) uIJ
zz4
成本计算分步法 {w99 ~?
直接人工成本差异(direct labor variance) pf =CP%L
成本控制方法(cost control method)
