递延税款贷项 Deferred taxation credit tsu Mt
股本 Share capital n6 a=(T
已归还投资 Investment returned v}\Nx[}
利润分配-其他转入 Profit appropriation - other transfer in gEU|Bx/!=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \LpR7D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )F)
(Hg
利润分配-提取储备基金 Profit appropriation - reserve fund B>M @ '
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -V)DKf"f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4q\ bnt
利润分配-利润归还投资 Profit appropriation - return investment by profit o Kfm=TbY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `V[{,!l;X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pe$l'ur
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rSvQarT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T#e ;$\
期初未分配利润 Retained earnings, beginning of the year G\ht)7SGgf
资本公积-股本溢价 Capital surplus - share premium ?ydqmj2[F
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O
o+pi$W
资本公积-接受现金捐赠 Capital surplus - cash donation \P|PAU@,
资本公积-股权投资准备 Capital surplus - investment reserve ^p 4 33
资本公积-拨款转入 Capital surplus - subsidiary 8%wu:;*]%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3KW4 ]qo~
资本公积-其他 Capital surplus - others K`?", G?_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >ps= z$4j*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |B;tv
#mKD
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A7qKY-4B
盈余公积-储备基金 Surplus reserve - reserve fund OWRT6R4v
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d}t7bgk'j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment u
6(O;
主营业务收入 Sales <,!e*V*U
主营业务成本 Cost of sales 2=P X1kI
主营业务税金及附加 Sales tax |8m;}&r$
营业费用 Operating expenses (/r l\I
管理费用 General and administrative expenses 3b2[i,m<L
财务费用 Financial expenses #r}O =izi
投资收益 Investment income "ebm3t@C
其他业务收入 Other operating income +(-L
营业外收入 Non-operating income d/O~"d
补贴收入 Subsidy income `'Af`u \R
其他业务支出 Other operating expenses yIL6Sb
营业外支出 Non-operating expenses <!s+ X_^
所得税 Income tax
1]i{b/ 4
直接人工成本差异(direct labor variance) V_T.#"C4=z
直接材料成本差异(direct material variance) Hq*\,`b&
在产品计价(work-in-process costing) Xv%1W?
>@/
联产品成本计算(joint products costing) ?B"k9+%5ej
生产成本汇总程序(accumulation process of procluction cost) 3S ~Gi,
制造费用差异(manufacturing expenses variance) /uM;g9 m
实际成本与估计成本(actual cost and estimated cost) .W#-Cl&n8
工资费用分配(salary costs allocation) Az}.Z' LJ
成本曲线(cost curve) AUm"^-@x#>
农业生产成本(agriculture production cost) 1@)kNg)*$
原始成本和重置成本(original cost and replacement cost) mu[:b
工程施工成本 dp3>G2Yq
直接成本与间接成本(direct cost and indirect cost) < :mV^tK
可控成本(controllable cost) KTm^0:V[Oy
制造费用分配(manufacturing expenses allocation) SCCBTpmf2B
理论成本与应用成本(theory cost and practice cost) /7
CF f&4
辅助生产成本分配(auxiliary production cost allocation) V kA$T8
期间,费用 <GbF4\ue
成本控制程序(procedure of cost control) Be=J*D!E=>
成本记录(cost entry, cost recorder cost agenda) XvU^DE fW
成本计算分批法(job costing method) -.>b7ui
成本计算分步法 ^}+qd1r
直接人工成本差异(direct labor variance) qW1d;pt
成本控制方法(cost control method)
