递延税款贷项 Deferred taxation credit 1N\/61+aA
股本 Share capital 7)Cn 4{B6
已归还投资 Investment returned suOWmq
Ls
利润分配-其他转入 Profit appropriation - other transfer in xhcFZTj/(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lo!^h]iE !
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '#<4oW\]
利润分配-提取储备基金 Profit appropriation - reserve fund tKS'#y!R
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T'6MAxEZUq
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund jxc^OsYj
利润分配-利润归还投资 Profit appropriation - return investment by profit L5[{taZ,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends m3T
=x =
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve I<+EXH%1,
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L2\<iJA}c
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _v6x3 Z
期初未分配利润 Retained earnings, beginning of the year #jj+/>ZOi
资本公积-股本溢价 Capital surplus - share premium ohU}ST:9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve d#8 n<NM
资本公积-接受现金捐赠 Capital surplus - cash donation lcVZ 32MQ
资本公积-股权投资准备 Capital surplus - investment reserve 9{*$[%d1
资本公积-拨款转入 Capital surplus - subsidiary 52,[dP,g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~a$h\F'6
资本公积-其他 Capital surplus - others }G/!9Zq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C))x#P36
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zgNzdO/B
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %T6
sm
盈余公积-储备基金 Surplus reserve - reserve fund =\`iC6xP}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ,ZV>"'I:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q-hR EO
主营业务收入 Sales &J?:wC=E
主营业务成本 Cost of sales 6?(yMSKa
主营业务税金及附加 Sales tax +)xjw9b
营业费用 Operating expenses c_4K
管理费用 General and administrative expenses O!G!Gq&
财务费用 Financial expenses +'|nsIx,
投资收益 Investment income Q}9!aB,
其他业务收入 Other operating income W1Vy5V|M
营业外收入 Non-operating income S=<OS2W7+r
补贴收入 Subsidy income 1*GL;W~ix*
其他业务支出 Other operating expenses q6PG=9d0B
营业外支出 Non-operating expenses baoyU#X9
所得税 Income tax Kn=0AdM
直接人工成本差异(direct labor variance) 4mHk,Dd9,
直接材料成本差异(direct material variance) 1/f{1k
在产品计价(work-in-process costing) s*Nb=v.e9
联产品成本计算(joint products costing) !,|-{":
生产成本汇总程序(accumulation process of procluction cost) jiejs*
制造费用差异(manufacturing expenses variance) 9.%t9RM^
实际成本与估计成本(actual cost and estimated cost) B:Y F|k}T
工资费用分配(salary costs allocation) j1rR3)oP
成本曲线(cost curve) VqUCcT
农业生产成本(agriculture production cost) BCfmnE4%
原始成本和重置成本(original cost and replacement cost) HLkI?mW<
工程施工成本 u69UUkG
直接成本与间接成本(direct cost and indirect cost) %*NED zy
可控成本(controllable cost) |}? H$d
制造费用分配(manufacturing expenses allocation) dVs=*GEl9
理论成本与应用成本(theory cost and practice cost) -UM|u_
辅助生产成本分配(auxiliary production cost allocation) K491QXG
期间,费用 = GyABK
成本控制程序(procedure of cost control) oJZxRm[g$t
成本记录(cost entry, cost recorder cost agenda) f
G d1
成本计算分批法(job costing method) Xs{PAS0
成本计算分步法 W#+f2 RR
直接人工成本差异(direct labor variance) R<
L =&I
成本控制方法(cost control method)