递延税款贷项 Deferred taxation credit IFNs )*
股本 Share capital FI++A`
已归还投资 Investment returned 3a #2 }
利润分配-其他转入 Profit appropriation - other transfer in +@[T0cXp
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]2\|<.
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B9pro%R1Bo
利润分配-提取储备基金 Profit appropriation - reserve fund , 2T&33m
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund DJ;il)^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j|"#S4IX)F
利润分配-利润归还投资 Profit appropriation - return investment by profit OcQ>01Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ei)ljvvmHP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R=P=?U.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ve[` 0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Xdj` $/RI
期初未分配利润 Retained earnings, beginning of the year | k$^RU<OF
资本公积-股本溢价 Capital surplus - share premium 1o\P7P Le
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~pA_E!3W
资本公积-接受现金捐赠 Capital surplus - cash donation " Mzb
资本公积-股权投资准备 Capital surplus - investment reserve [ sJ f)<
资本公积-拨款转入 Capital surplus - subsidiary jY 'svD~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )8]O|Z-CU
资本公积-其他 Capital surplus - others AE!DftI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {]1o( $.u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s<VN
W
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }SY R)eE\
盈余公积-储备基金 Surplus reserve - reserve fund 0zfh:O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rZ`ob x \S
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gSQq
主营业务收入 Sales | Qo`K%8
主营业务成本 Cost of sales i"mN0%
主营业务税金及附加 Sales tax 9x@( K|
营业费用 Operating expenses vw VeHjR
管理费用 General and administrative expenses .lnyn|MVb
财务费用 Financial expenses UFBggT\
投资收益 Investment income ^=:e9i3u
其他业务收入 Other operating income -d]-R ?mQ
营业外收入 Non-operating income 1
!_$HA
补贴收入 Subsidy income 5/Viz`hsz
其他业务支出 Other operating expenses F N 6 GV
营业外支出 Non-operating expenses 9jq}`$S{
所得税 Income tax )90 Q
直接人工成本差异(direct labor variance) E~ vM$$O$
直接材料成本差异(direct material variance) G"P@AOw
在产品计价(work-in-process costing) wdg,dk9e$
联产品成本计算(joint products costing) A;ip
V :)
生产成本汇总程序(accumulation process of procluction cost) Cw7
07
制造费用差异(manufacturing expenses variance) 2"+8NfFl
实际成本与估计成本(actual cost and estimated cost) kt?G\H!}
工资费用分配(salary costs allocation) {I'8+~|pZL
成本曲线(cost curve) uYVlF@]
农业生产成本(agriculture production cost) qv\n]M_&
原始成本和重置成本(original cost and replacement cost) KMC] <
工程施工成本 pu#h:nb>88
直接成本与间接成本(direct cost and indirect cost) 3z7SK Gy
可控成本(controllable cost) Y aiogA
制造费用分配(manufacturing expenses allocation) 0#1hk J"
理论成本与应用成本(theory cost and practice cost) ZL/iX~}a'
辅助生产成本分配(auxiliary production cost allocation) `{w.OK
期间,费用 52Sq;X
成本控制程序(procedure of cost control) {*utke]}*
成本记录(cost entry, cost recorder cost agenda) >g7}JI
&
成本计算分批法(job costing method) q.sErr[zc
成本计算分步法 ,z<J`n
直接人工成本差异(direct labor variance) y4sKe:@2
成本控制方法(cost control method)
