递延税款贷项 Deferred taxation credit y65lbl%Z n
股本 Share capital euRKYGW
已归还投资 Investment returned )UTjP/\gN
利润分配-其他转入 Profit appropriation - other transfer in Qb55q`'z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G`Z <a
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r ?<kWR?w
利润分配-提取储备基金 Profit appropriation - reserve fund cR,'aX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fR+{gazk
n
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J|^z>gP(
利润分配-利润归还投资 Profit appropriation - return investment by profit
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利润分配-应付优先股股利 Profit appropriation - preference shares dividends !_~ /Y/M
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3^ -R_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }[drR(]`dO
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x >tm[k
期初未分配利润 Retained earnings, beginning of the year eOkiB!G.
资本公积-股本溢价 Capital surplus - share premium KK4e'[Wf
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =1 (7T.t
资本公积-接受现金捐赠 Capital surplus - cash donation pzU r9
资本公积-股权投资准备 Capital surplus - investment reserve ~x+'-2A46
资本公积-拨款转入 Capital surplus - subsidiary b
!Nr
资本公积-外币资本折算差额 Capital surplus - foreign currency translation UUZm]G+
资本公积-其他 Capital surplus - others |:4?K*w",
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K IR3m
)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [wiB1{/Ls.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "!7Hu7
盈余公积-储备基金 Surplus reserve - reserve fund Li0+%ijM
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Y
9z
*xS
盈余公积-利润归还投资 Surplus reserve - reture investment by investment m']$)Iqw
主营业务收入 Sales K : +q
9;g
主营业务成本 Cost of sales *:"6
0fkoU
主营业务税金及附加 Sales tax f\Hw Y)^>
营业费用 Operating expenses [e@m -/
B
管理费用 General and administrative expenses &)J oB
财务费用 Financial expenses o"z;k3(i$7
投资收益 Investment income Qp) ?wny4
其他业务收入 Other operating income $sg- P|Wo
营业外收入 Non-operating income G (Hr*T%
补贴收入 Subsidy income !F xn1Z,
其他业务支出 Other operating expenses 8t, &dq
营业外支出 Non-operating expenses ggk z
fg &
所得税 Income tax T /IX(b'<
直接人工成本差异(direct labor variance) { D|ST2:E
直接材料成本差异(direct material variance) x
_d
在产品计价(work-in-process costing) !7Qj8YmS
联产品成本计算(joint products costing) 8g-Z~~0W1
生产成本汇总程序(accumulation process of procluction cost) P2iuB| B@
制造费用差异(manufacturing expenses variance) !g
}@xwWax
实际成本与估计成本(actual cost and estimated cost) iC^G^ ~V+H
工资费用分配(salary costs allocation) %[9ty`UE
成本曲线(cost curve) "lC>_A
农业生产成本(agriculture production cost) 8fBhX,1
原始成本和重置成本(original cost and replacement cost) h8Oj
E$
H
工程施工成本 ~)>.%`v&
直接成本与间接成本(direct cost and indirect cost) s|c}9/Xe)
可控成本(controllable cost) H.C*IL9
制造费用分配(manufacturing expenses allocation) 7bRfkKD
理论成本与应用成本(theory cost and practice cost) aaN/HE_
辅助生产成本分配(auxiliary production cost allocation) !+z^VcV
期间,费用 J|be'V#]1
成本控制程序(procedure of cost control) ,L~aa ?Nb-
成本记录(cost entry, cost recorder cost agenda) re#]zc<
成本计算分批法(job costing method) 4b`Fi@J\
成本计算分步法 1q5S"=+W[
直接人工成本差异(direct labor variance) YO?o$Hv16
成本控制方法(cost control method)
