递延税款贷项 Deferred taxation credit W8s/ "
股本 Share capital jxA*Gg3cT5
已归还投资 Investment returned gX *i" Y#
利润分配-其他转入 Profit appropriation - other transfer in ; p2a .P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N+0 `Jm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [ }=/?(5
利润分配-提取储备基金 Profit appropriation - reserve fund xouy|Nn'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund FR 1se
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >PK
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利润分配-利润归还投资 Profit appropriation - return investment by profit #
>L^W7^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gAViwy9{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ttC+`0+H
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gjhWoZV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _.$g ?E/(
期初未分配利润 Retained earnings, beginning of the year k6W
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资本公积-股本溢价 Capital surplus - share premium eXZH#K7S#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B3i U#
资本公积-接受现金捐赠 Capital surplus - cash donation tD !$!\`O
资本公积-股权投资准备 Capital surplus - investment reserve V/i7Z h#2:
资本公积-拨款转入 Capital surplus - subsidiary b0"R |d[i
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +b6kU{
资本公积-其他 Capital surplus - others qECta 'b&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
Qg4g(0E@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Zp*0%x!e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve G/5 ]0]SO
盈余公积-储备基金 Surplus reserve - reserve fund Ww $ ?X LF
盈余公积-企业发展基金 Surplus reserve - enterprise development fund E;C=V2#>[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment M4(`o^n
主营业务收入 Sales [ZkK)78}k
主营业务成本 Cost of sales %O_Ed
{G4t
主营业务税金及附加 Sales tax a#:K"Mf.
营业费用 Operating expenses W-ll2b
管理费用 General and administrative expenses ;NeN2 |I]
财务费用 Financial expenses X7gtR |[
投资收益 Investment income 4w-P%-4
其他业务收入 Other operating income 3"J85V%h]n
营业外收入 Non-operating income QnNddCiu=
补贴收入 Subsidy income 8rA?X*|S!
其他业务支出 Other operating expenses p [M*<==4
营业外支出 Non-operating expenses BSib/)p
所得税 Income tax >,. x'{
直接人工成本差异(direct labor variance) >rb 8 A6
直接材料成本差异(direct material variance) wX*F'r" z
在产品计价(work-in-process costing) \@i4im@%xU
联产品成本计算(joint products costing) X6g{qz Hg_
生产成本汇总程序(accumulation process of procluction cost) @$(@64r
制造费用差异(manufacturing expenses variance) nofK(0TF
实际成本与估计成本(actual cost and estimated cost) RTR@p =ck
工资费用分配(salary costs allocation) X0QLT:J b
成本曲线(cost curve) 49m} ~J=*
农业生产成本(agriculture production cost) e+=P)Zp/
原始成本和重置成本(original cost and replacement cost) ^|0>&sTHOH
工程施工成本 C%y!)v_x
直接成本与间接成本(direct cost and indirect cost) T=n)ea A
可控成本(controllable cost) p&~= rp`E
制造费用分配(manufacturing expenses allocation) YKT =0
理论成本与应用成本(theory cost and practice cost) ;_ vo2zl1
辅助生产成本分配(auxiliary production cost allocation) 5*W<6ia
期间,费用 3\jcq@N
成本控制程序(procedure of cost control) p:n.:GZ =y
成本记录(cost entry, cost recorder cost agenda) ,:1_I`d>#X
成本计算分批法(job costing method) QirS=H+~
成本计算分步法 &=d0'3k>
直接人工成本差异(direct labor variance) j\S}TaH0e
成本控制方法(cost control method)
