递延税款贷项 Deferred taxation credit uZKP"Oy
股本 Share capital 4IdT
'
已归还投资 Investment returned v{x{=M]
利润分配-其他转入 Profit appropriation - other transfer in rd|uz4d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xom<P+M!|
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6X
g]/FD
利润分配-提取储备基金 Profit appropriation - reserve fund ?|;yVew
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eEc4bV Qa
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u8zbYd3
利润分配-利润归还投资 Profit appropriation - return investment by profit OU DcY@x~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1{"ll
D
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve cvsz%:Vs
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }S_oH9A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *y[PNqyd
期初未分配利润 Retained earnings, beginning of the year or ;f&![
w
资本公积-股本溢价 Capital surplus - share premium ER&UBUu"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4R +.N
资本公积-接受现金捐赠 Capital surplus - cash donation o;F" {RZ
资本公积-股权投资准备 Capital surplus - investment reserve H/F+X?t$0
资本公积-拨款转入 Capital surplus - subsidiary |tMn={
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Wa/g `}
资本公积-其他 Capital surplus - others iGXI6` F"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dpZ;l 9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <g8K})P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !v#xb3"/
盈余公积-储备基金 Surplus reserve - reserve fund ri~<~oB 2:
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r4_eTrC,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kQdt}o])
主营业务收入 Sales )YW<" $s
主营业务成本 Cost of sales "7%:sty
主营业务税金及附加 Sales tax Tn-C>=tR~%
营业费用 Operating expenses z T%U!jqI
管理费用 General and administrative expenses WUdKLx %F
财务费用 Financial expenses l" :c
投资收益 Investment income ~o3Hdd_#}N
其他业务收入 Other operating income W\*-xf|"d
营业外收入 Non-operating income ig"uXs
补贴收入 Subsidy income Tq<2`*Qs
其他业务支出 Other operating expenses 3-s}6<0v1
营业外支出 Non-operating expenses m" tOe?
所得税 Income tax 9e!NOl\_;.
直接人工成本差异(direct labor variance) beY=g7|
直接材料成本差异(direct material variance) Y[ reD
在产品计价(work-in-process costing) @# P0M--X
联产品成本计算(joint products costing) "LhUxnll
生产成本汇总程序(accumulation process of procluction cost) s3s4OAY
制造费用差异(manufacturing expenses variance) ^o? S M^
实际成本与估计成本(actual cost and estimated cost) &U HPX?x
工资费用分配(salary costs allocation) +WJ(QZEhD
成本曲线(cost curve) AS!6XT
农业生产成本(agriculture production cost) % u{W7
原始成本和重置成本(original cost and replacement cost) #eP
LOR&q
工程施工成本 H2gj=krK
直接成本与间接成本(direct cost and indirect cost) z ~6y+
可控成本(controllable cost) qK S;x@
制造费用分配(manufacturing expenses allocation) D,l,`jv*
理论成本与应用成本(theory cost and practice cost) O
Y-w?'p?W
辅助生产成本分配(auxiliary production cost allocation) ;d.K_P
期间,费用 10Wz,vW,n
成本控制程序(procedure of cost control) vZ7gS
成本记录(cost entry, cost recorder cost agenda) c{ZY,C&<
成本计算分批法(job costing method) KP;(Q+qTx
成本计算分步法 AT
Zhr.
H
直接人工成本差异(direct labor variance) 3{ % LS"c
成本控制方法(cost control method)
