递延税款贷项 Deferred taxation credit A%(t' z
股本 Share capital l7vU{Fd-h^
已归还投资 Investment returned {-a8^IK,
利润分配-其他转入 Profit appropriation - other transfer in 3M~*4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _=$:<wIE[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?y"=jn
利润分配-提取储备基金 Profit appropriation - reserve fund ?9W2wqN>o
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund HFlMx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )/Z%
HBn
利润分配-利润归还投资 Profit appropriation - return investment by profit <9Sg,ix't
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D6z*J?3^#&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve B
eFCt;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |&wwH&<[z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4+?d0
期初未分配利润 Retained earnings, beginning of the year 5=@q!8a*
资本公积-股本溢价 Capital surplus - share premium 3FetyWl'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;fiH=_{us
资本公积-接受现金捐赠 Capital surplus - cash donation -0P(lkylf
资本公积-股权投资准备 Capital surplus - investment reserve T*p
cS'?'
资本公积-拨款转入 Capital surplus - subsidiary r" 4u)H>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5|:t
$
资本公积-其他 Capital surplus - others Z@f4=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve MbbKo-7
F$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \A#YL1hh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4rDaJd>,
盈余公积-储备基金 Surplus reserve - reserve fund >tGl7Ov
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Wy:xiP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^VL",Nt
主营业务收入 Sales {PBm dX
主营业务成本 Cost of sales a I^Z0[P+
主营业务税金及附加 Sales tax ^t0Yh%V7
营业费用 Operating expenses ~3'}^V\
管理费用 General and administrative expenses X7."hGu@
财务费用 Financial expenses Cr&,*lUo
投资收益 Investment income @T 5dPmn
其他业务收入 Other operating income V =9
营业外收入 Non-operating income e]5
n4"]D)
补贴收入 Subsidy income QP?eKW9 :
其他业务支出 Other operating expenses HuB\92u
营业外支出 Non-operating expenses ( :h#H[F
所得税 Income tax u*w'.5l
直接人工成本差异(direct labor variance) FV~ENpncP
直接材料成本差异(direct material variance) t?l0L1;
在产品计价(work-in-process costing) 3OZu v};k
联产品成本计算(joint products costing) .+#<~Jv
生产成本汇总程序(accumulation process of procluction cost) VV'*3/I
制造费用差异(manufacturing expenses variance) ;:Kd?Tz$
实际成本与估计成本(actual cost and estimated cost) SN<Dxa8Iy
工资费用分配(salary costs allocation) E!rgR5Bd
成本曲线(cost curve) CO5>Q o
农业生产成本(agriculture production cost) qi51'@
原始成本和重置成本(original cost and replacement cost) hf('4^
工程施工成本 9fhgCu]$
直接成本与间接成本(direct cost and indirect cost) oEJYAKN
可控成本(controllable cost) **KkPjAO?
制造费用分配(manufacturing expenses allocation) A(2!.Y
2?*
理论成本与应用成本(theory cost and practice cost) 'O:QS)
辅助生产成本分配(auxiliary production cost allocation) $-*E
期间,费用 u#bd*(
成本控制程序(procedure of cost control) 7c8A|E0\mF
成本记录(cost entry, cost recorder cost agenda) n,l{1 q
成本计算分批法(job costing method) .ey=gI!x0
成本计算分步法 + 7~u_J
直接人工成本差异(direct labor variance) /\-iV)h1@
成本控制方法(cost control method)