递延税款贷项 Deferred taxation credit *g;-H&`
股本 Share capital ^\:2}4Uj_
已归还投资 Investment returned y >\S@I
利润分配-其他转入 Profit appropriation - other transfer in 1 zktU.SZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [k]|Qi nk
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +^6}
利润分配-提取储备基金 Profit appropriation - reserve fund 'xFYUU]#T^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Bfd-:`Jk
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Qeb}!k2A
利润分配-利润归还投资 Profit appropriation - return investment by profit @rb l^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :o"8MZp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M@
p"y q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !~lW3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /9Ilo\MdD
期初未分配利润 Retained earnings, beginning of the year Vj;
vo
`T
资本公积-股本溢价 Capital surplus - share premium !6w{(Rc(C
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Icp0A\L@
资本公积-接受现金捐赠 Capital surplus - cash donation & 2EBk= X
资本公积-股权投资准备 Capital surplus - investment reserve Xev54!619
资本公积-拨款转入 Capital surplus - subsidiary Ak~4|w-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation sygH1|f
资本公积-其他 Capital surplus - others WP-jtZ?!"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K%}}fw2RMN
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w5]l1}rl
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g$j6n{Yl
盈余公积-储备基金 Surplus reserve - reserve fund _ ^7|!(Sz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund eSl-9
^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sa1mC
主营业务收入 Sales 2r ];V'r
主营业务成本 Cost of sales |ZU#IQVQfn
主营业务税金及附加 Sales tax jiIST^Zq#t
营业费用 Operating expenses Xz;b,C&*t
管理费用 General and administrative expenses }gsO&g"8
财务费用 Financial expenses ykq'g |
投资收益 Investment income =: h3w#_c
其他业务收入 Other operating income {@M14)-x>_
营业外收入 Non-operating income ~" O NAX
补贴收入 Subsidy income 4FA|[ An
其他业务支出 Other operating expenses )u@t.)ChAV
营业外支出 Non-operating expenses xKp0r1}
所得税 Income tax gZ
(O)uzv
直接人工成本差异(direct labor variance) #Y
[H8TW
直接材料成本差异(direct material variance) !Y;<:zx5
在产品计价(work-in-process costing)
U
5`y
联产品成本计算(joint products costing) jeDlH6X'
生产成本汇总程序(accumulation process of procluction cost) F>:%Cyo0!
制造费用差异(manufacturing expenses variance) ]5|z3<K^
实际成本与估计成本(actual cost and estimated cost) I{dl% z73
工资费用分配(salary costs allocation) \_oy$>;
成本曲线(cost curve) L2U x9_S
农业生产成本(agriculture production cost) Xyv8LB
原始成本和重置成本(original cost and replacement cost) 7;HUE!5,^l
工程施工成本 $
u2Cd4
直接成本与间接成本(direct cost and indirect cost) /BzA(Ic/
可控成本(controllable cost) ~4s-S3YzaM
制造费用分配(manufacturing expenses allocation) ) Ypz!
理论成本与应用成本(theory cost and practice cost) L? ;/cO^
辅助生产成本分配(auxiliary production cost allocation) R
@r{
期间,费用 KC Xw n
成本控制程序(procedure of cost control) Mn"/#tXL-
成本记录(cost entry, cost recorder cost agenda) A9BxwQU#
成本计算分批法(job costing method) X} apxSd"
成本计算分步法 >rwYDT#m]
直接人工成本差异(direct labor variance) !C7<sZ`C
成本控制方法(cost control method)
