递延税款贷项 Deferred taxation credit {K:
]dO
股本 Share capital {M\n
已归还投资 Investment returned k/BlkjlNE
利润分配-其他转入 Profit appropriation - other transfer in =Tfm~+7nE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IABF_GwF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve XK)0Mt\
利润分配-提取储备基金 Profit appropriation - reserve fund d b*J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [N<rPHT
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L@ejFXQg
利润分配-利润归还投资 Profit appropriation - return investment by profit A5_r(Z-5
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rfr]bq5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @18}'k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {A)9ePgv!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SDs#w
期初未分配利润 Retained earnings, beginning of the year Q-1Xgw!
资本公积-股本溢价 Capital surplus - share premium bU/YU0ZIT
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve upZf&4 I8
资本公积-接受现金捐赠 Capital surplus - cash donation <|w(Sn
资本公积-股权投资准备 Capital surplus - investment reserve /Ba/gq0j
资本公积-拨款转入 Capital surplus - subsidiary k^zU;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O]Yz7
资本公积-其他 Capital surplus - others H?V
b
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ~@T`0W-Py
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Y.*lO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !%M-w0vC9
盈余公积-储备基金 Surplus reserve - reserve fund =v5(*$"pd"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $v oyXi`*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R;V(D3
主营业务收入 Sales c!\y\r
主营业务成本 Cost of sales Q}.y"|^
主营业务税金及附加 Sales tax o-'i)pp
营业费用 Operating expenses zB]T5]
管理费用 General and administrative expenses u!`C:C'
财务费用 Financial expenses >%3c 1
投资收益 Investment income
u#UeJuO
其他业务收入 Other operating income m<f{7]fi5
营业外收入 Non-operating income +m7x>ie)
补贴收入 Subsidy income kWz%v
其他业务支出 Other operating expenses &%r#eB?7
营业外支出 Non-operating expenses /eMZTh*1P
所得税 Income tax D\l.?<C
直接人工成本差异(direct labor variance) g4$%)0x%
直接材料成本差异(direct material variance) G =4 y!y
在产品计价(work-in-process costing) ~D=@4(f8|
联产品成本计算(joint products costing) EhUy7b,1_
生产成本汇总程序(accumulation process of procluction cost) CC-:dNb
制造费用差异(manufacturing expenses variance) tr/dd&(Y1
实际成本与估计成本(actual cost and estimated cost) ^{K8uN7
工资费用分配(salary costs allocation) Cw|S
Y
成本曲线(cost curve) PrKlwhi#
农业生产成本(agriculture production cost) NU(/Yit
原始成本和重置成本(original cost and replacement cost) R39R$\
工程施工成本 i
}gxq
直接成本与间接成本(direct cost and indirect cost) G-^ccdT
可控成本(controllable cost) 1=a}{)0h
制造费用分配(manufacturing expenses allocation) *f#4S_ws`
理论成本与应用成本(theory cost and practice cost) _~(Xd@c(
辅助生产成本分配(auxiliary production cost allocation) .XB] X
期间,费用 |O9=C`G_
成本控制程序(procedure of cost control) O({_x@
成本记录(cost entry, cost recorder cost agenda) Wkk Nyg,
成本计算分批法(job costing method)
E$>e<
T
成本计算分步法 =GVhAzD3
直接人工成本差异(direct labor variance) _Lb& 2PAG
成本控制方法(cost control method)