递延税款贷项 Deferred taxation credit { wA@5+[
股本 Share capital 3z ~zcQ^\
已归还投资 Investment returned m;Sw`nw?
利润分配-其他转入 Profit appropriation - other transfer in dzbzZ@y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1*>a
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;y"E}h
利润分配-提取储备基金 Profit appropriation - reserve fund o^DiIo or
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v]_{oj_(-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W e9C9)0
利润分配-利润归还投资 Profit appropriation - return investment by profit _NqEhf:8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yVh]hL#4+w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,YH^j
c
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +yCIA\i#t6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H6'xXS
期初未分配利润 Retained earnings, beginning of the year 3R4-MK
资本公积-股本溢价 Capital surplus - share premium ~rn82an@G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8?I(wn
资本公积-接受现金捐赠 Capital surplus - cash donation o
@&#*3<_e
资本公积-股权投资准备 Capital surplus - investment reserve |q5\1}@:
资本公积-拨款转入 Capital surplus - subsidiary #C !8a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
].:S!QO
资本公积-其他 Capital surplus - others f}XUxIQ-
<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 4fpz;
2%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oVmGZhkA@'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o{zo -:>Jp
盈余公积-储备基金 Surplus reserve - reserve fund lza 'l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]^aece
t
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pN%L3?2
主营业务收入 Sales %&z9^}Vd[
主营业务成本 Cost of sales "p$`CUtI
主营业务税金及附加 Sales tax $ n
7dIE
营业费用 Operating expenses B8B^@
管理费用 General and administrative expenses $ !KV] ]
财务费用 Financial expenses PlBT
H
投资收益 Investment income <VgnrqF6:
其他业务收入 Other operating income
WnHf)(J`"
营业外收入 Non-operating income % YU(,83(+
补贴收入 Subsidy income )+cP8$n6L
其他业务支出 Other operating expenses Y
Xn)?
营业外支出 Non-operating expenses A")B<BK
所得税 Income tax Ij{{Z;o3
直接人工成本差异(direct labor variance) O`|'2x{[O
直接材料成本差异(direct material variance) -Ux/ Ug@
在产品计价(work-in-process costing) pD`7N<F 3
联产品成本计算(joint products costing) r6MQ|@
生产成本汇总程序(accumulation process of procluction cost) ?~u"w OH'
制造费用差异(manufacturing expenses variance) ' +'
实际成本与估计成本(actual cost and estimated cost) W13$-hf9
工资费用分配(salary costs allocation) KvktC|~?
成本曲线(cost curve) Mx$VAV^\
农业生产成本(agriculture production cost) =_Qt&B)
原始成本和重置成本(original cost and replacement cost) Mb?6c y[
工程施工成本 Eiz\Nb
直接成本与间接成本(direct cost and indirect cost) dos$d3B4
可控成本(controllable cost) \JN< "/
制造费用分配(manufacturing expenses allocation) VA2%2g2n{
理论成本与应用成本(theory cost and practice cost)
F(@|p]3*
辅助生产成本分配(auxiliary production cost allocation) Isoqs(Oi
期间,费用 3- LO
成本控制程序(procedure of cost control) $Ce`(/
成本记录(cost entry, cost recorder cost agenda) t{84ioJ"$
成本计算分批法(job costing method) QGLfZ
vTT
成本计算分步法 M,cI0i
直接人工成本差异(direct labor variance) 9[$g;}w
成本控制方法(cost control method)
