递延税款贷项 Deferred taxation credit ~zFwSF
股本 Share capital Nk?L<'
已归还投资 Investment returned wpOM~!9R
利润分配-其他转入 Profit appropriation - other transfer in Hqb-)8 ~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IW=%2n(<1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bK|n
xL
利润分配-提取储备基金 Profit appropriation - reserve fund ZSn6JV'g
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "MDy0Tj8EN
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XXb,*u 3
利润分配-利润归还投资 Profit appropriation - return investment by profit Agwl2AM5k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends :V# B]:Z9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Kk>va->R
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q.SqOHeJ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares T
8Ye+eP}
期初未分配利润 Retained earnings, beginning of the year Pk:b:(4
资本公积-股本溢价 Capital surplus - share premium =9A!5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qR^+K@*|
资本公积-接受现金捐赠 Capital surplus - cash donation 2`V(w[zTr
资本公积-股权投资准备 Capital surplus - investment reserve M2M&L,/O
资本公积-拨款转入 Capital surplus - subsidiary [L?WM>]%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,1i l&
资本公积-其他 Capital surplus - others _
Uv3glK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <\L=F8[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +`TwBN,kp-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SKVQ !^o
盈余公积-储备基金 Surplus reserve - reserve fund Wbi12{C
盈余公积-企业发展基金 Surplus reserve - enterprise development fund XpdjWLO]C<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment FeJKXYbk<
主营业务收入 Sales nW ]T-!
主营业务成本 Cost of sales "Wy!,RH
主营业务税金及附加 Sales tax E\VKlu4
营业费用 Operating expenses MwWN;_#EO)
管理费用 General and administrative expenses LHq*E
`
财务费用 Financial expenses >x${I`2w
投资收益 Investment income 3MoVIf1
其他业务收入 Other operating income /%P,y+<}iG
营业外收入 Non-operating income tS[@?qP
补贴收入 Subsidy income A~8-{F 31
其他业务支出 Other operating expenses =Ct$!uun
营业外支出 Non-operating expenses u7
{R; QKw
所得税 Income tax 67 wq8|
直接人工成本差异(direct labor variance) `W
%R
直接材料成本差异(direct material variance) @Cl1G
在产品计价(work-in-process costing) Lasi)e=$<
联产品成本计算(joint products costing) W 6CNMI]
生产成本汇总程序(accumulation process of procluction cost) .7n`]S/
制造费用差异(manufacturing expenses variance) K}Lu1:~
实际成本与估计成本(actual cost and estimated cost) S~{}jvc
工资费用分配(salary costs allocation) 0V'XE1h
成本曲线(cost curve) 27UnH: =
农业生产成本(agriculture production cost) xOc&n
0}%
原始成本和重置成本(original cost and replacement cost) y{QF#&lW
工程施工成本 |]OI)w*
直接成本与间接成本(direct cost and indirect cost) eX o@3/
可控成本(controllable cost) `YK#m4gc
制造费用分配(manufacturing expenses allocation) O_&Km[
理论成本与应用成本(theory cost and practice cost) D__*?frWpW
辅助生产成本分配(auxiliary production cost allocation) I(+%`{Wv
期间,费用 Kk/cI6`W
成本控制程序(procedure of cost control) [?F]S:/i
成本记录(cost entry, cost recorder cost agenda) p;LF-R
成本计算分批法(job costing method)
k;vhQ=
成本计算分步法 "=*
直接人工成本差异(direct labor variance) 3@mW/l>X
成本控制方法(cost control method)