递延税款贷项 Deferred taxation credit K\xz|Gq
股本 Share capital ~OD6K`s3
已归还投资 Investment returned "4b{YWv
利润分配-其他转入 Profit appropriation - other transfer in #MC#K{Xd
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,Ag {-&
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve %bcf% 7
利润分配-提取储备基金 Profit appropriation - reserve fund ?QP>rm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I4Do$&9
<D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y3~Uz#`SU
利润分配-利润归还投资 Profit appropriation - return investment by profit E|=x+M1sH
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g=:o 'W$@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6IqPZ{g9K'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends l)r\SE1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ko%mZ0Y
期初未分配利润 Retained earnings, beginning of the year 7%h;To-<6
资本公积-股本溢价 Capital surplus - share premium 7F`\Gz_2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve FSu
C)Xg
资本公积-接受现金捐赠 Capital surplus - cash donation <IrhR,@M,L
资本公积-股权投资准备 Capital surplus - investment reserve 4LSs WO<@
资本公积-拨款转入 Capital surplus - subsidiary kNuvJ/St
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Dj/Hz\
资本公积-其他 Capital surplus - others G MU! GSY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8)>>EN8 R
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |Iy;_8c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >~g-
盈余公积-储备基金 Surplus reserve - reserve fund [8u9q.IZ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund CvIuH=,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B:>:$LIL
主营业务收入 Sales b+Q{Z*
主营业务成本 Cost of sales :7{GOx
主营业务税金及附加 Sales tax Y[*. ^l._
营业费用 Operating expenses &XNt/bK -?
管理费用 General and administrative expenses ,Uh^e]pC
财务费用 Financial expenses 6 ;'s
9s"
投资收益 Investment income gs <~)&x
其他业务收入 Other operating income k$=L&id
营业外收入 Non-operating income _DR@P(0>_
补贴收入 Subsidy income :E W1I>}_
其他业务支出 Other operating expenses r'noB<| e
营业外支出 Non-operating expenses ru:"c^W:[
所得税 Income tax $YJ 1P
直接人工成本差异(direct labor variance) gX "
直接材料成本差异(direct material variance) 7\@c1e *e
在产品计价(work-in-process costing) ?;#Q3Y+
联产品成本计算(joint products costing) VjM/'V5
生产成本汇总程序(accumulation process of procluction cost) HO i~eX1d
制造费用差异(manufacturing expenses variance) NG3?OA QTw
实际成本与估计成本(actual cost and estimated cost) 8{W
l
工资费用分配(salary costs allocation) S6bW
r0 XR
成本曲线(cost curve) m{oe|UVcmr
农业生产成本(agriculture production cost) "]3o93 3 D
原始成本和重置成本(original cost and replacement cost) Zx8$M5
工程施工成本 e;v7!X
直接成本与间接成本(direct cost and indirect cost) }a OBQsnO
可控成本(controllable cost) TY/'E#.
制造费用分配(manufacturing expenses allocation) Az8b_:=
理论成本与应用成本(theory cost and practice cost) hq"n RH
辅助生产成本分配(auxiliary production cost allocation) "s@Hg1
期间,费用 n)N!6u
成本控制程序(procedure of cost control) tk0m[HN@eV
成本记录(cost entry, cost recorder cost agenda) &wQ<sVQ0$
成本计算分批法(job costing method) DXJw)%G
w
成本计算分步法 k8G4CFg}wP
直接人工成本差异(direct labor variance) aj|3(2;Kp
成本控制方法(cost control method)
