递延税款贷项 Deferred taxation credit 7Dnp'*
H
股本 Share capital Om{l>24i.\
已归还投资 Investment returned {3})=>u:S
利润分配-其他转入 Profit appropriation - other transfer in
L9pvG(R%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l4n)#?Q?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u2oKH{/z
利润分配-提取储备基金 Profit appropriation - reserve fund P%)gO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +`7KSwa
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund izh<I0
利润分配-利润归还投资 Profit appropriation - return investment by profit G}
eUL|S
利润分配-应付优先股股利 Profit appropriation - preference shares dividends x^Yl*iq
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V
f-a'K&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?
JL7=o
X
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares LjL[V'JL
期初未分配利润 Retained earnings, beginning of the year UA
R5^
资本公积-股本溢价 Capital surplus - share premium A:(*y
2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 85 EQ5 yY
资本公积-接受现金捐赠 Capital surplus - cash donation ]9}HEu;1M
资本公积-股权投资准备 Capital surplus - investment reserve 98 8]}{w
资本公积-拨款转入 Capital surplus - subsidiary Oj<S.fi
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BCe_@
资本公积-其他 Capital surplus - others *[=
bR>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve r kiT1YTY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +T9:Udi
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve XLMb=T~S
盈余公积-储备基金 Surplus reserve - reserve fund *yl>T^DjTC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \{Q?^E
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Y#!h9F
主营业务收入 Sales ngj,
x7t
主营业务成本 Cost of sales Hw#d_P:
主营业务税金及附加 Sales tax @ HZKc\1
营业费用 Operating expenses xBu1Ak8w
管理费用 General and administrative expenses RwS@I /
财务费用 Financial expenses -
0?^#G}3}
投资收益 Investment income n$xQ[4eH)
其他业务收入 Other operating income A oA!q>
营业外收入 Non-operating income (KvROV);
补贴收入 Subsidy income [ sd;`xk
其他业务支出 Other operating expenses e #/E~r&
营业外支出 Non-operating expenses drs B
/
所得税 Income tax iNwqF0
直接人工成本差异(direct labor variance) j~ j\\Y
直接材料成本差异(direct material variance) '+j} >Q
在产品计价(work-in-process costing) k6=nO?$
联产品成本计算(joint products costing) EGl^ ! .'
生产成本汇总程序(accumulation process of procluction cost) ;[RZ0Uy=
制造费用差异(manufacturing expenses variance) 5k|9gICyd*
实际成本与估计成本(actual cost and estimated cost) sg E-`#
工资费用分配(salary costs allocation)
v&Kqq!DE
成本曲线(cost curve) S*AERm
农业生产成本(agriculture production cost) "`6n6r42
原始成本和重置成本(original cost and replacement cost) Y.^= ]-n,
工程施工成本 7)h[Zy,A
直接成本与间接成本(direct cost and indirect cost) W2uOR{
'?
可控成本(controllable cost) =_Y G#yS
制造费用分配(manufacturing expenses allocation) Gycm,Cy
理论成本与应用成本(theory cost and practice cost) *%KKNT'*
辅助生产成本分配(auxiliary production cost allocation) _)]CzBRq\6
期间,费用 };'\~g,1
成本控制程序(procedure of cost control) PqM1a oyX
成本记录(cost entry, cost recorder cost agenda) tpuYiL
成本计算分批法(job costing method) ')GSAY7
成本计算分步法 wf1ly S
直接人工成本差异(direct labor variance)
]({~,8s
成本控制方法(cost control method)
