递延税款贷项 Deferred taxation credit gogl[gHO
股本 Share capital w`w `q'
已归还投资 Investment returned Ss*LgK_
利润分配-其他转入 Profit appropriation - other transfer in b*9m2=6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #h}IUR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R|d^M&K,
利润分配-提取储备基金 Profit appropriation - reserve fund ~{kA) :
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >&4I.nA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +^o3}`
利润分配-利润归还投资 Profit appropriation - return investment by profit 0$Qn#K
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %`8KG(F^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve mCZF5r
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !M#?kKj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares w0F:%:/
期初未分配利润 Retained earnings, beginning of the year T=iZ9w
资本公积-股本溢价 Capital surplus - share premium loAfFK>g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [U_Q
2<H
资本公积-接受现金捐赠 Capital surplus - cash donation U/v"?pg[
资本公积-股权投资准备 Capital surplus - investment reserve =2GP^vh
资本公积-拨款转入 Capital surplus - subsidiary t\E-6u
资本公积-外币资本折算差额 Capital surplus - foreign currency translation T/X?ZK(T
资本公积-其他 Capital surplus - others !]UU;8h~
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t/EMBfLc
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .F=<r-0
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve N
P0H
gd
盈余公积-储备基金 Surplus reserve - reserve fund y"%iD`{
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !rN#PF>
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _AsHw
主营业务收入 Sales ,
.
NG.Q4f
主营业务成本 Cost of sales bRY4yT
主营业务税金及附加 Sales tax Gh c
hfI.
营业费用 Operating expenses UGezo3}
管理费用 General and administrative expenses 96([V|5K
财务费用 Financial expenses (PE8H~d
投资收益 Investment income RLeSA\di
其他业务收入 Other operating income )SlUQ7f>
营业外收入 Non-operating income n8y ,{|
补贴收入 Subsidy income %^)Ja EUC
其他业务支出 Other operating expenses @pEO@bbg>
营业外支出 Non-operating expenses D+@/x{wX2
所得税 Income tax [f0oB$
直接人工成本差异(direct labor variance)
K[3D{=
直接材料成本差异(direct material variance) .P0Qs&i
在产品计价(work-in-process costing) !D|pbzQc8
联产品成本计算(joint products costing) 8M(|{~~3
:
生产成本汇总程序(accumulation process of procluction cost) OL6xMToP
制造费用差异(manufacturing expenses variance) 1zEZ\G
实际成本与估计成本(actual cost and estimated cost) '"G
%0y
工资费用分配(salary costs allocation) /d]V{I~6
成本曲线(cost curve) V+@%(x@D_
农业生产成本(agriculture production cost) k(vEp]
原始成本和重置成本(original cost and replacement cost) ]R3pBC"Jv
工程施工成本 Z ^9{Qq
直接成本与间接成本(direct cost and indirect cost) _|5FrN
可控成本(controllable cost) s5Bmv\e.i5
制造费用分配(manufacturing expenses allocation) ")[Q4H;V
理论成本与应用成本(theory cost and practice cost) p9] 7g%
辅助生产成本分配(auxiliary production cost allocation) ?M{6U[?
期间,费用 -GkK[KC
H
成本控制程序(procedure of cost control) h9OL%n 7m'
成本记录(cost entry, cost recorder cost agenda)
EX_sJ c
成本计算分批法(job costing method) >a`zkl
成本计算分步法 hhgz=7Y
直接人工成本差异(direct labor variance) GO
GXM4I
成本控制方法(cost control method)