递延税款贷项 Deferred taxation credit >qs/o$+t}
股本 Share capital =X9fn
已归还投资 Investment returned k* v ${1&
利润分配-其他转入 Profit appropriation - other transfer in bB>.dC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve aIDv~#l
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3b|= V
利润分配-提取储备基金 Profit appropriation - reserve fund H32o7]lT
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {Kf5a
m
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wX$|( Y }
利润分配-利润归还投资 Profit appropriation - return investment by profit !C h1q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \B ^NdG5Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve hw.>HT|.N
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3-&~jm~"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares F -$!e?,H
期初未分配利润 Retained earnings, beginning of the year ?4oP=
.
资本公积-股本溢价 Capital surplus - share premium &Q#*Nnb3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1$+8wDVwad
资本公积-接受现金捐赠 Capital surplus - cash donation *AP" [W
资本公积-股权投资准备 Capital surplus - investment reserve DJ*mWi.
资本公积-拨款转入 Capital surplus - subsidiary ?T .=y m
资本公积-外币资本折算差额 Capital surplus - foreign currency translation vw4b@v-XQ3
资本公积-其他 Capital surplus - others Oxa 8u e?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bL Sc=f&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,@/O\fit)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \Z,{ De%
盈余公积-储备基金 Surplus reserve - reserve fund b kc*it
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Oet+$ b
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K7([ Gc9
主营业务收入 Sales -Lu&bVt<>
主营业务成本 Cost of sales ) P>/g*
主营业务税金及附加 Sales tax R7U%v"F>`
营业费用 Operating expenses uT'l.*W6i
管理费用 General and administrative expenses o.k DOqd
财务费用 Financial expenses SZyORN
投资收益 Investment income a +cDH
其他业务收入 Other operating income zj(V\ y&H
营业外收入 Non-operating income Rk[a |T &
补贴收入 Subsidy income Uqb]&2
其他业务支出 Other operating expenses ~\8(+qIv%f
营业外支出 Non-operating expenses kiyc ^s
所得税 Income tax 7RWgc]@?>
直接人工成本差异(direct labor variance) JSi0-S[Y{
直接材料成本差异(direct material variance) N'WC!K.e
在产品计价(work-in-process costing) [ `oVMR
联产品成本计算(joint products costing) <e?Eva%t`
生产成本汇总程序(accumulation process of procluction cost) 8#V D u(
制造费用差异(manufacturing expenses variance) NPS*0 y/
实际成本与估计成本(actual cost and estimated cost) EwX{ i}j_V
工资费用分配(salary costs allocation) yW (|au
q
成本曲线(cost curve) KX]!yA
农业生产成本(agriculture production cost) 7KX27 .~F
原始成本和重置成本(original cost and replacement cost) M;,$
)>P
工程施工成本 vy *-"=J
直接成本与间接成本(direct cost and indirect cost) =#,`k<v%I
可控成本(controllable cost) ) Z:D }r8[
制造费用分配(manufacturing expenses allocation) `d$@ 1
理论成本与应用成本(theory cost and practice cost) q[C?1Kc .z
辅助生产成本分配(auxiliary production cost allocation) &e@)yVLL
期间,费用 AB`.K{h
成本控制程序(procedure of cost control) 5K 2K'ZkI
成本记录(cost entry, cost recorder cost agenda) mHHlm<?]
成本计算分批法(job costing method)
q :TNf\/o
成本计算分步法 Z i.' V
直接人工成本差异(direct labor variance) } ePl&-9T
成本控制方法(cost control method)
