递延税款贷项 Deferred taxation credit ~wu\j][2
股本 Share capital JF'<""
已归还投资 Investment returned [M#(su 0fv
利润分配-其他转入 Profit appropriation - other transfer in f jMm lp
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve s)+] pxV0-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve }&]T0U`@
利润分配-提取储备基金 Profit appropriation - reserve fund \' &,9lP
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I0N~>SpZ5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %v0;1m
利润分配-利润归还投资 Profit appropriation - return investment by profit "g/UpnH
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BO+t o.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %"e hZ d0r
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y"iK)SH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &w{z
期初未分配利润 Retained earnings, beginning of the year T[-Tqi NT
资本公积-股本溢价 Capital surplus - share premium #@ F
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9fY of
资本公积-接受现金捐赠 Capital surplus - cash donation %6x3 G
资本公积-股权投资准备 Capital surplus - investment reserve 6%V#_]
资本公积-拨款转入 Capital surplus - subsidiary paUJq?Af
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YXg^t$
资本公积-其他 Capital surplus - others EL6<%~,V"I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3x=NSe|f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y pvFv-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CQA^"Ll
盈余公积-储备基金 Surplus reserve - reserve fund EiS2-Uh*TT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bV:MOj^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eI@G B
主营业务收入 Sales WHr:
M/qD
主营业务成本 Cost of sales E?jb?
主营业务税金及附加 Sales tax xv7nChB
营业费用 Operating expenses !
QKec
管理费用 General and administrative expenses (\4YBaGd
财务费用 Financial expenses u& '&E
投资收益 Investment income =%{E^z>1
其他业务收入 Other operating income LAGg(:3 f3
营业外收入 Non-operating income y(j vl|z[
补贴收入 Subsidy income 0L \v i
其他业务支出 Other operating expenses KssIoP
营业外支出 Non-operating expenses 5N907XV u
所得税 Income tax UdFYG^i
直接人工成本差异(direct labor variance) ^AT#A<{ 1(
直接材料成本差异(direct material variance) 0{u#
{_
在产品计价(work-in-process costing) d3 p;[;`
联产品成本计算(joint products costing) rUmnv%qTS
生产成本汇总程序(accumulation process of procluction cost) 7??j}ob>
制造费用差异(manufacturing expenses variance) P9]95.j
实际成本与估计成本(actual cost and estimated cost) \r}*<CRr6
工资费用分配(salary costs allocation) uvA 2`%T/
成本曲线(cost curve) zTze %
农业生产成本(agriculture production cost) T_
qh_L3
原始成本和重置成本(original cost and replacement cost) |99Z&
<8f
工程施工成本 'D?sRbJ=
直接成本与间接成本(direct cost and indirect cost) HqA3.<=F,
可控成本(controllable cost) wQU-r|
制造费用分配(manufacturing expenses allocation) |RI77b:pX
理论成本与应用成本(theory cost and practice cost) {'G u@l
辅助生产成本分配(auxiliary production cost allocation) .-: 6L2
期间,费用 G EAVc9V
成本控制程序(procedure of cost control) y9Q"3LLic`
成本记录(cost entry, cost recorder cost agenda) `(L <Q %
成本计算分批法(job costing method) )Ju $PrO
成本计算分步法 kN* \yH|
直接人工成本差异(direct labor variance) Q?Uk%t\hwc
成本控制方法(cost control method)
