递延税款贷项 Deferred taxation credit A:*$r Hbzl
股本 Share capital .jl^"{@
6
已归还投资 Investment returned LG'1^W{a
利润分配-其他转入 Profit appropriation - other transfer in 5Zl7crA [
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -v=tM6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =cxG4R1x
利润分配-提取储备基金 Profit appropriation - reserve fund ;0}C2Cz'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 7e G@)5Uy
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h([qq<Lzs
利润分配-利润归还投资 Profit appropriation - return investment by profit :fQN_*B4@4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8KWhXF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve be'&tsZ9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'Me(qpsq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #!4`t]E<
期初未分配利润 Retained earnings, beginning of the year x5,| kJ9S
资本公积-股本溢价 Capital surplus - share premium ;V^ I>-fnm
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =<U'Jtu6'
资本公积-接受现金捐赠 Capital surplus - cash donation j 2 jUrl
资本公积-股权投资准备 Capital surplus - investment reserve Jo9c|\4
资本公积-拨款转入 Capital surplus - subsidiary d{DBG}/Yg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E#n: d9WA:
资本公积-其他 Capital surplus - others A&_v:z4y/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6e;8\1^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]CgZt' h{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $B
`bsJ
盈余公积-储备基金 Surplus reserve - reserve fund cd$,,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M B,Z4 ^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment uU1q?|4
主营业务收入 Sales Zk0? =f?j
主营业务成本 Cost of sales >k(AQW5?
主营业务税金及附加 Sales tax !&o>zU.
营业费用 Operating expenses jxnb<!|?H@
管理费用 General and administrative expenses Ms A)Y
财务费用 Financial expenses 6H:EBj54?
投资收益 Investment income >|JMvbje
其他业务收入 Other operating income ;o.,vQF*
营业外收入 Non-operating income 4<U6 jB5
补贴收入 Subsidy income A{Q~@1
其他业务支出 Other operating expenses ( Jk:Qz5
营业外支出 Non-operating expenses yJw4!A 1!
所得税 Income tax s=n_(}{ q
直接人工成本差异(direct labor variance) h3;RVtS
直接材料成本差异(direct material variance) b M
$WU?Z
在产品计价(work-in-process costing) IF3 V5Q
联产品成本计算(joint products costing) kYkck]|
生产成本汇总程序(accumulation process of procluction cost) [?#-JIZ3T
制造费用差异(manufacturing expenses variance) iD2>-yf
实际成本与估计成本(actual cost and estimated cost) iPrAB*
工资费用分配(salary costs allocation) PSa"u5 O
成本曲线(cost curve) qFjnuQ,w
农业生产成本(agriculture production cost) J+ *n}He,
原始成本和重置成本(original cost and replacement cost) XPcx"zv\
工程施工成本 m`8 tHHF
直接成本与间接成本(direct cost and indirect cost) n:YA4t7S
可控成本(controllable cost) el,n5O Z7
制造费用分配(manufacturing expenses allocation) !_h<w ?)
理论成本与应用成本(theory cost and practice cost) Q3x.q z
辅助生产成本分配(auxiliary production cost allocation) )X-TJ+d
期间,费用 2graLJ?9Z
成本控制程序(procedure of cost control) 5VW*h
成本记录(cost entry, cost recorder cost agenda) |C;*GeyS;J
成本计算分批法(job costing method) ,T7(!)dR
成本计算分步法 N9cUlrDO
直接人工成本差异(direct labor variance) DKqO5e\l8@
成本控制方法(cost control method)
