递延税款贷项 Deferred taxation credit 4?pb!@l
股本 Share capital hDXTC_^s
已归还投资 Investment returned t24`*'
利润分配-其他转入 Profit appropriation - other transfer in dS1HA>c)O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7C|AiSH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve P& 1$SWNyW
利润分配-提取储备基金 Profit appropriation - reserve fund Pt"K+]Ym
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \Z5Wp5az},
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund vP{i+s18B
利润分配-利润归还投资 Profit appropriation - return investment by profit yi8vD~aA[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
S_7]_GQ9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve l,|Llb
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QQAEG#.5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ZA=J`->k
期初未分配利润 Retained earnings, beginning of the year <EC"E #p
资本公积-股本溢价 Capital surplus - share premium ;f%@s1u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z83v
J*.
资本公积-接受现金捐赠 Capital surplus - cash donation Jt$YSp=!!
资本公积-股权投资准备 Capital surplus - investment reserve ykQb;ZP8jh
资本公积-拨款转入 Capital surplus - subsidiary bd/A0i?C
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
s#7"ZN
资本公积-其他 Capital surplus - others SS/vw%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve e=LrgRy+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve SGKAx<U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?e9tnk3
盈余公积-储备基金 Surplus reserve - reserve fund WsbVO|C
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QGNKQ`~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment wH"9N+82M
主营业务收入 Sales |5flvkid
主营业务成本 Cost of sales v7(7WfqP
主营业务税金及附加 Sales tax Yo %U{/e
营业费用 Operating expenses QN8+Uj/zx
管理费用 General and administrative expenses K+Him]
b
财务费用 Financial expenses
#ed|0
投资收益 Investment income ,Ee5}#dI
其他业务收入 Other operating income X1w1
1Z7o
营业外收入 Non-operating income 7 2$S'O%,0
补贴收入 Subsidy income RZW=z}T+H
其他业务支出 Other operating expenses YI0l&'7
营业外支出 Non-operating expenses -UEi
所得税 Income tax |-JG _i
直接人工成本差异(direct labor variance) q%,86A>
直接材料成本差异(direct material variance) LB@<Q.b,U
在产品计价(work-in-process costing) M[I=N
联产品成本计算(joint products costing) -gGw_w?)(
生产成本汇总程序(accumulation process of procluction cost) P 0\`4Cr!
制造费用差异(manufacturing expenses variance) FKL4`GEm
实际成本与估计成本(actual cost and estimated cost) ]2u
工资费用分配(salary costs allocation) 0=,Nz
成本曲线(cost curve) }/J"/ T
农业生产成本(agriculture production cost) e\~nqKCb
原始成本和重置成本(original cost and replacement cost) N:|``n>
工程施工成本 &/m^}x/_W
直接成本与间接成本(direct cost and indirect cost) h`U-{VIrqi
可控成本(controllable cost) Sk
EI51]
制造费用分配(manufacturing expenses allocation) 6EC',=)6R
理论成本与应用成本(theory cost and practice cost) pbKmFweq
辅助生产成本分配(auxiliary production cost allocation) <Ve0Ph K
期间,费用 [ as,AX
成本控制程序(procedure of cost control) l]wfL;u
成本记录(cost entry, cost recorder cost agenda) =b66H]h?
成本计算分批法(job costing method) <IWg]AJT:
成本计算分步法 zsQ]U!*rD
直接人工成本差异(direct labor variance) p+b/k2Q
成本控制方法(cost control method)