递延税款贷项 Deferred taxation credit )P,jpE8
股本 Share capital "1l d4/
已归还投资 Investment returned w-\
GrxlbX
利润分配-其他转入 Profit appropriation - other transfer in icnp^2P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a"ht\v}1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $)
\ocs O
利润分配-提取储备基金 Profit appropriation - reserve fund aIm\tPbb
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund IRcZyry
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fo
5!d@Nv
利润分配-利润归还投资 Profit appropriation - return investment by profit PVU( R J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g.,IQ4o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |#MA?oz3T
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /O&j1 g@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares > Ks| yNJ
期初未分配利润 Retained earnings, beginning of the year HZM&QZHx)`
资本公积-股本溢价 Capital surplus - share premium fwOvlD&e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Dpof~o,f
资本公积-接受现金捐赠 Capital surplus - cash donation <)"Mi}Q[)p
资本公积-股权投资准备 Capital surplus - investment reserve fc&4e:Ve
资本公积-拨款转入 Capital surplus - subsidiary !rwv~9I
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Z!ub`coV[
资本公积-其他 Capital surplus - others ;up89a-,9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }b~ZpUL!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :.Np7[~{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v_oNM 5w
盈余公积-储备基金 Surplus reserve - reserve fund Blf;_e~=[j
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *%Q!22?6F
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Cj ykM] )
主营业务收入 Sales <S5Am% vo
主营业务成本 Cost of sales \f%jN1z
主营业务税金及附加 Sales tax :}j{ NM#
营业费用 Operating expenses wLNO\JP'
管理费用 General and administrative expenses ku?i[Th
财务费用 Financial expenses P~=|R9 t
投资收益 Investment income 4GaF: /
其他业务收入 Other operating income /(XtNtO*
营业外收入 Non-operating income 7zy6`O P
补贴收入 Subsidy income IEO5QV:u:
其他业务支出 Other operating expenses =cg 0o_q8
营业外支出 Non-operating expenses :uqsRFo&4
所得税 Income tax qM]eK\q 1
直接人工成本差异(direct labor variance) p"Fj6 T2
直接材料成本差异(direct material variance) Rsq b<+7
在产品计价(work-in-process costing) }cMb0`oA
联产品成本计算(joint products costing) _kgw+NA&-H
生产成本汇总程序(accumulation process of procluction cost) H}X3nl\]
制造费用差异(manufacturing expenses variance) -Vw,9VCF
实际成本与估计成本(actual cost and estimated cost) CYs:P8^
工资费用分配(salary costs allocation) >H?8?a D
成本曲线(cost curve) aQw? r
农业生产成本(agriculture production cost) NtSa# $A
原始成本和重置成本(original cost and replacement cost) :X/j%m*
工程施工成本 nIKh<ws4z
直接成本与间接成本(direct cost and indirect cost) [,$] %|6wt
可控成本(controllable cost) 3 fM~R+p
制造费用分配(manufacturing expenses allocation)
c`AtK s)u
理论成本与应用成本(theory cost and practice cost) T/u j5pMG
辅助生产成本分配(auxiliary production cost allocation) 0I& !a$:
期间,费用 b`fPP{m G
成本控制程序(procedure of cost control) ;#cb%e3
成本记录(cost entry, cost recorder cost agenda) (* BQd1Z
成本计算分批法(job costing method) 05.^MU?^U
成本计算分步法 (w nkdI{
直接人工成本差异(direct labor variance) hH|3 s-o
成本控制方法(cost control method)
