递延税款贷项 Deferred taxation credit rl:KJ\*D
股本 Share capital m$>iS@R
已归还投资 Investment returned "$p#&W69"J
利润分配-其他转入 Profit appropriation - other transfer in K0+ ;b u
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l QPqc Zd
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~Y5l+EF#
利润分配-提取储备基金 Profit appropriation - reserve fund x:K ?\<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z+s%;f;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &UAe!{E
0
利润分配-利润归还投资 Profit appropriation - return investment by profit '(@YK4_M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~4.r^)\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y_F}s 9wj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @^nu #R
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Y5A~E#zw
期初未分配利润 Retained earnings, beginning of the year s #:% x#
资本公积-股本溢价 Capital surplus - share premium 5''*UFIF1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B_3QQ tjAl
资本公积-接受现金捐赠 Capital surplus - cash donation #?} 6t~
资本公积-股权投资准备 Capital surplus - investment reserve g ;F"7
^sg
资本公积-拨款转入 Capital surplus - subsidiary $]d*0^J 6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation upn8n vy4(
资本公积-其他 Capital surplus - others ?`sy%G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lH BI
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve <MD;@_Nz\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ph30'"[Z}
盈余公积-储备基金 Surplus reserve - reserve fund 7u11&(Lz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund s(@h 2:j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment GA^mgm"O
主营业务收入 Sales L0Vgo
<A
主营业务成本 Cost of sales jy$@a%FD
主营业务税金及附加 Sales tax ^,s?e.u$8`
营业费用 Operating expenses ;cP8 ?U
管理费用 General and administrative expenses eVy2|n9rH
财务费用 Financial expenses
mE $dO3
投资收益 Investment income ryD%i"g<
其他业务收入 Other operating income gzfb zt}?
营业外收入 Non-operating income vX1uR]A[
补贴收入 Subsidy income ~2%3FV^
其他业务支出 Other operating expenses :Am-8
营业外支出 Non-operating expenses 1 0N,?a
所得税 Income tax ]Bu DaxWN
直接人工成本差异(direct labor variance) SPy3~Db-o
直接材料成本差异(direct material variance) ?#[)C=p]z
在产品计价(work-in-process costing) ki\uTD`mf
联产品成本计算(joint products costing) ?A=b6Um
生产成本汇总程序(accumulation process of procluction cost) ;i)KHj'
制造费用差异(manufacturing expenses variance) 744=3v
实际成本与估计成本(actual cost and estimated cost) u]vPy
ria
工资费用分配(salary costs allocation) o\4t4}z~'f
成本曲线(cost curve) Ygj6(2
农业生产成本(agriculture production cost) @6.]!U4w
原始成本和重置成本(original cost and replacement cost) (9.yOc4
工程施工成本 ~Yk"Hos
直接成本与间接成本(direct cost and indirect cost) XCPb9<L
可控成本(controllable cost) +t\^ (SJ 6
制造费用分配(manufacturing expenses allocation) ?z.Isvn
理论成本与应用成本(theory cost and practice cost) v4<j
辅助生产成本分配(auxiliary production cost allocation) OhWC}s
期间,费用
h)B!L Ar
成本控制程序(procedure of cost control) wa?+qiWnrl
成本记录(cost entry, cost recorder cost agenda) #tz8{o?ebN
成本计算分批法(job costing method) {g=b]yg\o
成本计算分步法 E`E'<"{Yd
直接人工成本差异(direct labor variance) H1UL.g%d=
成本控制方法(cost control method)
