递延税款贷项 Deferred taxation credit OnD!*jy
股本 Share capital z"cF\F
已归还投资 Investment returned (~C_zG
利润分配-其他转入 Profit appropriation - other transfer in aQ@9(j>
F
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "J d!TLt\x
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve WCa>~dF>
利润分配-提取储备基金 Profit appropriation - reserve fund @UbH ;m
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
V L^.7U
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'brt?oZ%
利润分配-利润归还投资 Profit appropriation - return investment by profit u\L=nCtLby
利润分配-应付优先股股利 Profit appropriation - preference shares dividends , `4chD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve J<p.J3I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JnC$}amr
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {2|[7oNT6
期初未分配利润 Retained earnings, beginning of the year HIK" Ce
资本公积-股本溢价 Capital surplus - share premium U[4Xo&`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B=0U^wL
资本公积-接受现金捐赠 Capital surplus - cash donation J[Ck z]
资本公积-股权投资准备 Capital surplus - investment reserve GM1z@i\5
资本公积-拨款转入 Capital surplus - subsidiary ;$`5L"I5$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ySfot`LQ
资本公积-其他 Capital surplus - others & XS2q0-x
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }rW
Ea^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve hxCSE$f4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tl:V8sYTP
盈余公积-储备基金 Surplus reserve - reserve fund -?jI{].:8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund kA u-=X
盈余公积-利润归还投资 Surplus reserve - reture investment by investment cRR[ci34k
主营业务收入 Sales we4k VAn
主营业务成本 Cost of sales gdP Pk=LD
主营业务税金及附加 Sales tax + ESEAi91
营业费用 Operating expenses >9WJa 5{
管理费用 General and administrative expenses E{LLxGAEZ
财务费用 Financial expenses fX
^h O+f
投资收益 Investment income {Xw6]d
其他业务收入 Other operating income #8 Bs15aV
营业外收入 Non-operating income Yk;-]qi7
补贴收入 Subsidy income { V8yJ{.G
其他业务支出 Other operating expenses mJ_ 5Vt=
营业外支出 Non-operating expenses \
oY/h T _
所得税 Income tax O/(QLgUr
直接人工成本差异(direct labor variance) &["s/!O1 R
直接材料成本差异(direct material variance) ~pZ<VH;h
在产品计价(work-in-process costing) S'%|40U
联产品成本计算(joint products costing) >/]`
f8^
生产成本汇总程序(accumulation process of procluction cost) Mr0<b?I
制造费用差异(manufacturing expenses variance) J]!&E~Y
实际成本与估计成本(actual cost and estimated cost) EZ"n3#/
工资费用分配(salary costs allocation) 8Q{"W"]O7
成本曲线(cost curve) |;(95
农业生产成本(agriculture production cost) v)f;dq ^z-
原始成本和重置成本(original cost and replacement cost) vvTQ! A a
工程施工成本 <UEta>jj
直接成本与间接成本(direct cost and indirect cost) rN3qTp
可控成本(controllable cost) RXi/&'+H
制造费用分配(manufacturing expenses allocation) hf JeVT-/v
理论成本与应用成本(theory cost and practice cost) F I(iqSJ6
辅助生产成本分配(auxiliary production cost allocation) |]Eli%mNe
期间,费用 K9HXy*y49
成本控制程序(procedure of cost control) &Hi;>
成本记录(cost entry, cost recorder cost agenda) | zkZF|-
成本计算分批法(job costing method) 'vX:)ZD i
成本计算分步法 l%_r 3W
直接人工成本差异(direct labor variance) b2tUJ2p
成本控制方法(cost control method)
