递延税款贷项 Deferred taxation credit 1!S*z^LGl
股本 Share capital (y^svXU}a
已归还投资 Investment returned On~w`
利润分配-其他转入 Profit appropriation - other transfer in F(;=^w
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kgb:<{pJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Fa0NHX2:
利润分配-提取储备基金 Profit appropriation - reserve fund uFUVcWt
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \H4$9lPk
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3/{,}F$
利润分配-利润归还投资 Profit appropriation - return investment by profit TpGnSD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 9Ro7xSeD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T;M4NGmvd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vNDf1B5z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #rI4\K
期初未分配利润 Retained earnings, beginning of the year (|2:^T+
资本公积-股本溢价 Capital surplus - share premium 5M&<tj/[a0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve OTj
J'
资本公积-接受现金捐赠 Capital surplus - cash donation ?APCDZ^
资本公积-股权投资准备 Capital surplus - investment reserve 01<Ti
"
资本公积-拨款转入 Capital surplus - subsidiary >^~W'etX|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3E-dhSz:i
资本公积-其他 Capital surplus - others oFi_
op
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c }7gHud
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wBl
o2WY
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0: Nw8J
盈余公积-储备基金 Surplus reserve - reserve fund 5v[2R.eT-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zq'KX/o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment vnx+1T
主营业务收入 Sales M nnVk=
主营业务成本 Cost of sales szs.B|3X@*
主营业务税金及附加 Sales tax ZA7b;{o [
营业费用 Operating expenses B%I<6E[D
管理费用 General and administrative expenses B'-n
^';
财务费用 Financial expenses cz41
<SFL
投资收益 Investment income ,UNnz&H+f
其他业务收入 Other operating income Ly-}HW (
营业外收入 Non-operating income {U)q)
补贴收入 Subsidy income 0TqIRUz "C
其他业务支出 Other operating expenses T(=Z0M
营业外支出 Non-operating expenses FL[,?RU?2
所得税 Income tax XD%GNZ
直接人工成本差异(direct labor variance) {%D4%X<
直接材料成本差异(direct material variance) $}JWJ\-]
在产品计价(work-in-process costing) ]64pb;w"$D
联产品成本计算(joint products costing) Xd@ d$
生产成本汇总程序(accumulation process of procluction cost) f~?kx41dq
制造费用差异(manufacturing expenses variance) >ra)4huZ
实际成本与估计成本(actual cost and estimated cost) HP,{/
$i:
工资费用分配(salary costs allocation) f<;eNN
成本曲线(cost curve) S@@#L
农业生产成本(agriculture production cost) T2_b5j3i
原始成本和重置成本(original cost and replacement cost) wW,
n~W
工程施工成本 C.RXQ`-P}
直接成本与间接成本(direct cost and indirect cost) #'5{
?Cb
可控成本(controllable cost) avY<~-44B
制造费用分配(manufacturing expenses allocation) @5h(bL
EP
理论成本与应用成本(theory cost and practice cost) ! JauMR
辅助生产成本分配(auxiliary production cost allocation) &&7&/
期间,费用 t+#vcg,G
成本控制程序(procedure of cost control) pwVaSnre`
成本记录(cost entry, cost recorder cost agenda) 7;a
成本计算分批法(job costing method) S|O#KE
成本计算分步法 "I
QM4:
直接人工成本差异(direct labor variance) i|xC#
hV
成本控制方法(cost control method)