递延税款贷项 Deferred taxation credit 'urafE4M
股本 Share capital cJ= 6r
:
已归还投资 Investment returned v!~fs)cdE|
利润分配-其他转入 Profit appropriation - other transfer in 3) <yod=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i
&nSh ]KK
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QOGvC[*`<T
利润分配-提取储备基金 Profit appropriation - reserve fund >C>.\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1hY{k{+o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Uiw2oi&_
利润分配-利润归还投资 Profit appropriation - return investment by profit Cw3 a0u
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X] TG<r
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *a
M=Z+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L\J;J%fz.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares < `=j^LU
期初未分配利润 Retained earnings, beginning of the year D0-3eV -
资本公积-股本溢价 Capital surplus - share premium zFfr
. g;L
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gD @) {Ip
资本公积-接受现金捐赠 Capital surplus - cash donation cA ?W7D
资本公积-股权投资准备 Capital surplus - investment reserve lfow1WRF
资本公积-拨款转入 Capital surplus - subsidiary y'.p&QH'`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Wo y m/[i
资本公积-其他 Capital surplus - others | tH4:%Q'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ? (1 y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -l*|M(N\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Jq-]7N%k/
盈余公积-储备基金 Surplus reserve - reserve fund L
ca}J&x]^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q"lSZ;
'E
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ASA,{w]
主营业务收入 Sales k(nW#*N_
主营业务成本 Cost of sales z2~ ti l
主营业务税金及附加 Sales tax s2V:cMXFn
营业费用 Operating expenses (mpNcOY<D
管理费用 General and administrative expenses F v 2-(
财务费用 Financial expenses eu-*?]&Di
投资收益 Investment income ?dg [:1R}
其他业务收入 Other operating income k
1~&x$G
营业外收入 Non-operating income Vs cE ^'+
补贴收入 Subsidy income &DX! f
其他业务支出 Other operating expenses )m T<MkP
营业外支出 Non-operating expenses rglXs
所得税 Income tax K;G~V \
直接人工成本差异(direct labor variance) %J?xRv!
直接材料成本差异(direct material variance) N
:/D+L
在产品计价(work-in-process costing) 4xje $/_d
联产品成本计算(joint products costing) O,f?YJ9S
生产成本汇总程序(accumulation process of procluction cost) `*R:gE=
制造费用差异(manufacturing expenses variance) Z@S3ZGe
实际成本与估计成本(actual cost and estimated cost) N =}A Z{$
工资费用分配(salary costs allocation) %5n_
p^xp
成本曲线(cost curve) T.BW H2gRP
农业生产成本(agriculture production cost) +'HqgSPyb
原始成本和重置成本(original cost and replacement cost) AQvudx)@"
工程施工成本 vp r.Hn
直接成本与间接成本(direct cost and indirect cost) ]w8(&,PP
可控成本(controllable cost) 2HA:"v8
制造费用分配(manufacturing expenses allocation) r`d4e,(
理论成本与应用成本(theory cost and practice cost) ^6V[=! & H
辅助生产成本分配(auxiliary production cost allocation) 8Fu(Ft^9
期间,费用 ea
'D td
成本控制程序(procedure of cost control) VlsnL8DV
成本记录(cost entry, cost recorder cost agenda) #q=Efn'
成本计算分批法(job costing method) 'zTLl8P
成本计算分步法 0S!K{xyR
直接人工成本差异(direct labor variance) /
zPO
成本控制方法(cost control method)
