递延税款贷项 Deferred taxation credit Jup)m/
股本 Share capital j|eA*UE
已归还投资 Investment returned OZ[ YB
利润分配-其他转入 Profit appropriation - other transfer in ',+yD9 @
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !g svF\XDM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +&EXTZ@o
利润分配-提取储备基金 Profit appropriation - reserve fund k:@DK9
"^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Cm}2 >eH
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund r* *zjv>
利润分配-利润归还投资 Profit appropriation - return investment by profit aB9!}3@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J$dwy$n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IrLGAQ0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }r:o8+4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares cnv >&6a)
期初未分配利润 Retained earnings, beginning of the year {28| LwmL
资本公积-股本溢价 Capital surplus - share premium 4=
zs&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [|}I
S@
资本公积-接受现金捐赠 Capital surplus - cash donation XX6Z|Y5.
资本公积-股权投资准备 Capital surplus - investment reserve {zdMmpQF
资本公积-拨款转入 Capital surplus - subsidiary 2eT?qCxqc
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {@Mr7*u
资本公积-其他 Capital surplus - others ^J!q>KJs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _X6'u J
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xO~ ElzGm
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8.E"[QktZ
盈余公积-储备基金 Surplus reserve - reserve fund N ##`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B /?
L$m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pSZ2>^";
主营业务收入 Sales c OYD N[k
主营业务成本 Cost of sales Cy/&KWLenf
主营业务税金及附加 Sales tax
8[^'PIz
营业费用 Operating expenses I[ \~ pi,
管理费用 General and administrative expenses { _rfhz
财务费用 Financial expenses XYE|=Tr]
投资收益 Investment income @Z Kf3,J0
其他业务收入 Other operating income I.2J-pu}
营业外收入 Non-operating income C0rf
补贴收入 Subsidy income ; *
[:~5Wc
其他业务支出 Other operating expenses hsZ/Vnn`
营业外支出 Non-operating expenses '%)R}wgV
所得税 Income tax 2G8pDvBr
直接人工成本差异(direct labor variance) cNs'GfD }
直接材料成本差异(direct material variance) hlTbC
l
在产品计价(work-in-process costing) R%E7 |NAG
联产品成本计算(joint products costing) e|~MJu+1
生产成本汇总程序(accumulation process of procluction cost) k4TWfl^}9
制造费用差异(manufacturing expenses variance) ^)VwxH:s
实际成本与估计成本(actual cost and estimated cost) 5of3 &
工资费用分配(salary costs allocation) eRauyL"Q+
成本曲线(cost curve) @ [$_cGR7
农业生产成本(agriculture production cost) bp1AN9~
原始成本和重置成本(original cost and replacement cost) 4ls:BO;k]
工程施工成本 /r}L_w
I
直接成本与间接成本(direct cost and indirect cost) G=dzP}B'WA
可控成本(controllable cost) :FyF:=
制造费用分配(manufacturing expenses allocation) G)3I+uxn
理论成本与应用成本(theory cost and practice cost) iyskAD
S
辅助生产成本分配(auxiliary production cost allocation) ==[,;g
x
期间,费用 }\pI`;*O|
成本控制程序(procedure of cost control) jvT'N@
成本记录(cost entry, cost recorder cost agenda) %|Ps|iV
成本计算分批法(job costing method) ,pNx(a
成本计算分步法 sdu?#O+c1
直接人工成本差异(direct labor variance) =;}W)V|X)S
成本控制方法(cost control method)
