递延税款贷项 Deferred taxation credit
Fc&3tw"g
股本 Share capital +}VaQ8ti4
已归还投资 Investment returned 1
1VtC)
利润分配-其他转入 Profit appropriation - other transfer in d6^:lbj
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JkShtLEr
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Nwwn #+
利润分配-提取储备基金 Profit appropriation - reserve fund I|n?32F
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h*>%ou
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \1Xr4H
u
利润分配-利润归还投资 Profit appropriation - return investment by profit ,Iv eKk5W
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zsM2R"[X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^/~ZP?%]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3#A4A0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Iip%er%b
期初未分配利润 Retained earnings, beginning of the year !MXn&&e1
资本公积-股本溢价 Capital surplus - share premium ^%n]_[RUn4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve y#T.w0*
资本公积-接受现金捐赠 Capital surplus - cash donation HVd y!J
资本公积-股权投资准备 Capital surplus - investment reserve m>{a<N
资本公积-拨款转入 Capital surplus - subsidiary pKtN$Fd
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \OJam<hZ
资本公积-其他 Capital surplus - others y'5`Uo?\",
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0Ra%>e(I^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8TBv~Qu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d88Dyzz
盈余公积-储备基金 Surplus reserve - reserve fund PZ>(cvX&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #My14u
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %}IrZrh
主营业务收入 Sales $PstEL
主营业务成本 Cost of sales a,|Hn
主营业务税金及附加 Sales tax 5rb<u>e{
营业费用 Operating expenses DaS~bweMw
管理费用 General and administrative expenses u\{MQB{T
财务费用 Financial expenses r.q*S4IS.m
投资收益 Investment income =,b6yV+$D
其他业务收入 Other operating income w/z o
营业外收入 Non-operating income %9
3R/bx
补贴收入 Subsidy income )n6,uTlOw
其他业务支出 Other operating expenses J!Q #xs
营业外支出 Non-operating expenses 5e3p9K`5
所得税 Income tax 0QP=$X
直接人工成本差异(direct labor variance) 7@&mGUALO
直接材料成本差异(direct material variance) }a!ny
在产品计价(work-in-process costing) o|$r;<o3R
联产品成本计算(joint products costing) [uwn\-
生产成本汇总程序(accumulation process of procluction cost) GbC@ |
制造费用差异(manufacturing expenses variance) cQkj{u
实际成本与估计成本(actual cost and estimated cost) 4bCA"QM[[
工资费用分配(salary costs allocation) ;hPVe_/
成本曲线(cost curve) hg%iv%1B'
农业生产成本(agriculture production cost) GorEHlvVh
原始成本和重置成本(original cost and replacement cost) 9u)p9)^-.v
工程施工成本 6FYL},.R
直接成本与间接成本(direct cost and indirect cost)
#Iu"qu
可控成本(controllable cost) znB+RiV8
制造费用分配(manufacturing expenses allocation) \gu8 ~zK
理论成本与应用成本(theory cost and practice cost) H&8~"h6n
辅助生产成本分配(auxiliary production cost allocation) 3:O|p[2)L
期间,费用 @SH[<c
成本控制程序(procedure of cost control)
$Zr \$z2
成本记录(cost entry, cost recorder cost agenda) <BIQc,)2}
成本计算分批法(job costing method) <:!E'WT#f
成本计算分步法 >/Gw)K}#E
直接人工成本差异(direct labor variance) a@Vk(3Rx_
成本控制方法(cost control method)