递延税款贷项 Deferred taxation credit }>>BKn
股本 Share capital
Ee d2`~
已归还投资 Investment returned GVe[ )R
利润分配-其他转入 Profit appropriation - other transfer in c V=h 8F
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E\ 5t&jZr
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve dFK/
利润分配-提取储备基金 Profit appropriation - reserve fund b<NI6z8\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Js ~ _8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund WL+I)n8~
利润分配-利润归还投资 Profit appropriation - return investment by profit Az{Z=:(0
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &+Xj%x.]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ma,H<0R
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends i_Ab0vy e
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +.:- :
期初未分配利润 Retained earnings, beginning of the year .sgP3Ah
资本公积-股本溢价 Capital surplus - share premium 5_9mA4gs@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *6?h,Dt L
资本公积-接受现金捐赠 Capital surplus - cash donation :[?hU}9
资本公积-股权投资准备 Capital surplus - investment reserve cE$ 7CSR
资本公积-拨款转入 Capital surplus - subsidiary 9])dLL0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ~A(fn:d
资本公积-其他 Capital surplus - others 5L'X3g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z`Rrv$M!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qlNK }
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QJ\
o"c
盈余公积-储备基金 Surplus reserve - reserve fund -J[*fv@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '
cR||VX
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gDa}8!+i
主营业务收入 Sales jTH,GF
主营业务成本 Cost of sales 9{]U6A*K0w
主营业务税金及附加 Sales tax Q,S~+bD(z
营业费用 Operating expenses buu~#m 1z
管理费用 General and administrative expenses 8m\* ~IX=
财务费用 Financial expenses K!;Z#$iw[
投资收益 Investment income 4"U/T 1&
其他业务收入 Other operating income ]yiwdQ
营业外收入 Non-operating income |
U )
补贴收入 Subsidy income 7VduewKX8
其他业务支出 Other operating expenses b*&AIiT
营业外支出 Non-operating expenses * G!C 'w\$
所得税 Income tax 2+ m%f "
直接人工成本差异(direct labor variance) 50q(8F-N
直接材料成本差异(direct material variance) L3/m}AH,
在产品计价(work-in-process costing) @8{-B;
联产品成本计算(joint products costing) NitsU g@<
生产成本汇总程序(accumulation process of procluction cost) F9IrbLS9c
制造费用差异(manufacturing expenses variance) MH7 n@.t
实际成本与估计成本(actual cost and estimated cost) xkV
(E!O
工资费用分配(salary costs allocation) x ]{
}y_
成本曲线(cost curve) ia6%>^
农业生产成本(agriculture production cost) F,5~a_GP?
原始成本和重置成本(original cost and replacement cost) '_oWpz
pe
工程施工成本 5+Fr/C
直接成本与间接成本(direct cost and indirect cost) wyJ+~
可控成本(controllable cost) jwhc;y
制造费用分配(manufacturing expenses allocation) 9K,PT.c
理论成本与应用成本(theory cost and practice cost) EIQ`?8KSR
辅助生产成本分配(auxiliary production cost allocation)
]wb^5H
期间,费用 |Lf>Z2E
成本控制程序(procedure of cost control) [ @
>}
成本记录(cost entry, cost recorder cost agenda) $FX lH;_7
成本计算分批法(job costing method) Sy() r 6n
成本计算分步法 wr>[Eo@%\
直接人工成本差异(direct labor variance) Wg{ 9X#|
成本控制方法(cost control method)
