递延税款贷项 Deferred taxation credit 9/ (jY$Ar
股本 Share capital vsj4? 0 =
已归还投资 Investment returned 6ABK)m-y
利润分配-其他转入 Profit appropriation - other transfer in *l+Dbm,u
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <8^x
Mjc
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LQ# E+id&
利润分配-提取储备基金 Profit appropriation - reserve fund /v+)#[] >
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,?|$D Y+=
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ciS ,
利润分配-利润归还投资 Profit appropriation - return investment by profit JaRsm'SIk~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends V3t#kv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z2uL[deN'"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I}
jgz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares MWh Y&I+
期初未分配利润 Retained earnings, beginning of the year 3J+2 #ML
资本公积-股本溢价 Capital surplus - share premium dg24h7|]
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve aaFT
资本公积-接受现金捐赠 Capital surplus - cash donation Eu`|8# [ W
资本公积-股权投资准备 Capital surplus - investment reserve :h{uZ,#Gi
资本公积-拨款转入 Capital surplus - subsidiary ccHf+=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;Y^'$I2fR#
资本公积-其他 Capital surplus - others "ntP92 8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @m#OhERv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a ZWj52
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve r\;fyeH
盈余公积-储备基金 Surplus reserve - reserve fund 4D0jt$==
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;2<5^hgk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Mu? |<#s
主营业务收入 Sales @vt.Db
主营业务成本 Cost of sales EsMX #1>/m
主营业务税金及附加 Sales tax wfmM`4Y
营业费用 Operating expenses hF,|()E[
管理费用 General and administrative expenses H& )}Z6C"
财务费用 Financial expenses (aa2uctTn
投资收益 Investment income u
S1O-Q>
其他业务收入 Other operating income QJVbt
营业外收入 Non-operating income n:
%4 SZn
补贴收入 Subsidy income pd|KIs%jl
其他业务支出 Other operating expenses RSp wU;o6z
营业外支出 Non-operating expenses "B_3<RSL
所得税 Income tax vQljxRtW
直接人工成本差异(direct labor variance) SeD}H=,@
直接材料成本差异(direct material variance) &< PIm
在产品计价(work-in-process costing) G](4!G&
联产品成本计算(joint products costing) Q\N*)&Sd<M
生产成本汇总程序(accumulation process of procluction cost) cq4~(PXT g
制造费用差异(manufacturing expenses variance) K oJ=0jM#
实际成本与估计成本(actual cost and estimated cost) @AEH?gO X
工资费用分配(salary costs allocation) o.{W_k/n
成本曲线(cost curve) < .6rl
农业生产成本(agriculture production cost)
QrYF Lh
原始成本和重置成本(original cost and replacement cost) y7 ,I10:D
工程施工成本 zt( lV
直接成本与间接成本(direct cost and indirect cost) /;*_[g5*i
可控成本(controllable cost) kFn/dQ4|
制造费用分配(manufacturing expenses allocation) I=y7$+7%
理论成本与应用成本(theory cost and practice cost) KewW8H~tb
辅助生产成本分配(auxiliary production cost allocation) gM&IV{k3
期间,费用 ~L)~p%rbi
成本控制程序(procedure of cost control) 94"+l@K
成本记录(cost entry, cost recorder cost agenda) h_%q`y ,
成本计算分批法(job costing method) 1M]=Nv
成本计算分步法 Ie.*x'b?y
直接人工成本差异(direct labor variance) n)e
2?
成本控制方法(cost control method)
