递延税款贷项 Deferred taxation credit GCw4sb4~w
股本 Share capital G[_Z|Xi1
已归还投资 Investment returned .qYQ
3G'V
利润分配-其他转入 Profit appropriation - other transfer in &~B8~U4%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +`m I\+y,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GA[bo)"
利润分配-提取储备基金 Profit appropriation - reserve fund cZoj|=3a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =;I+: K
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F9las#\J
利润分配-利润归还投资 Profit appropriation - return investment by profit 8D? $@!-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .rwW5"RPq
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k*,+ag*j
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {+{
p.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?Oy0p8
期初未分配利润 Retained earnings, beginning of the year DaGny0|BB
资本公积-股本溢价 Capital surplus - share premium P&: [pPG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^k^? >h
资本公积-接受现金捐赠 Capital surplus - cash donation s!MD8i a
资本公积-股权投资准备 Capital surplus - investment reserve B *6 ncj
资本公积-拨款转入 Capital surplus - subsidiary (@^ySiU
资本公积-外币资本折算差额 Capital surplus - foreign currency translation IBu \Sh -
资本公积-其他 Capital surplus - others H= Cj/jE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^Ojg}'.Ygv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [Ne'2z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s0x/2z
盈余公积-储备基金 Surplus reserve - reserve fund {5%d#|?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $XkO\6 kh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment FQ47j)p;
主营业务收入 Sales tW-[.Y -M,
主营业务成本 Cost of sales 8 uW%jG3/
主营业务税金及附加 Sales tax 5~2_wWjX
营业费用 Operating expenses k w
管理费用 General and administrative expenses rb'mFqg*u
财务费用 Financial expenses <|82)hO
投资收益 Investment income _T8S4s8q
其他业务收入 Other operating income yUxz,36wZ
营业外收入 Non-operating income ouFKqRs;
补贴收入 Subsidy income 9~a 5R]x2
其他业务支出 Other operating expenses T VSCjI
营业外支出 Non-operating expenses 1_c%p#?K
所得税 Income tax :mf &,?
直接人工成本差异(direct labor variance) /P]N40_@
直接材料成本差异(direct material variance) %Kp^wf#o9
在产品计价(work-in-process costing) WT1y7+_g(d
联产品成本计算(joint products costing) 7d|1T'
生产成本汇总程序(accumulation process of procluction cost) 2:nI4S
制造费用差异(manufacturing expenses variance) Nvh& =%{g
实际成本与估计成本(actual cost and estimated cost) \\ Q ){\S
工资费用分配(salary costs allocation) }?+tX <j
成本曲线(cost curve) lHTr7uF(
农业生产成本(agriculture production cost) !su773vo
原始成本和重置成本(original cost and replacement cost) ^\J-LU|"B
工程施工成本 vv^y
V"0
Y
直接成本与间接成本(direct cost and indirect cost) Hfo<EB2Y9N
可控成本(controllable cost) OTJMS_IT
制造费用分配(manufacturing expenses allocation) Z
d@B6R
理论成本与应用成本(theory cost and practice cost) ORWi+H|
辅助生产成本分配(auxiliary production cost allocation) dIhfp7|
期间,费用 R>;&4Sjr
成本控制程序(procedure of cost control) eT(X Ri0
成本记录(cost entry, cost recorder cost agenda) .ns= jp
成本计算分批法(job costing method) oJ" D5d,
成本计算分步法 "sY}@Q7
直接人工成本差异(direct labor variance) %Lh+W<;
成本控制方法(cost control method)
