递延税款贷项 Deferred taxation credit K@%. T#
股本 Share capital Ci=c"JdB
已归还投资 Investment returned [JsQ/|=z
利润分配-其他转入 Profit appropriation - other transfer in 2i8'*L+j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve amgYr$)m
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V<P@hAAr
利润分配-提取储备基金 Profit appropriation - reserve fund qDOx5.d
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
`<q{8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^hTq~ "
利润分配-利润归还投资 Profit appropriation - return investment by profit *(s)CWf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends znX2W0V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dAohj
QH:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F71.%p7C8"
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |\Jpjm)?
期初未分配利润 Retained earnings, beginning of the year :8MpSvCV
资本公积-股本溢价 Capital surplus - share premium zLC\Rc4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2A
{k>TjQ
资本公积-接受现金捐赠 Capital surplus - cash donation Mv
JEX8M
资本公积-股权投资准备 Capital surplus - investment reserve MZ6?s(mkx
资本公积-拨款转入 Capital surplus - subsidiary .,UpI|b
资本公积-外币资本折算差额 Capital surplus - foreign currency translation =@&]PYv
资本公积-其他 Capital surplus - others 5H`k$[3V
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &`0heJ
5Yn
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tJ[Hcx*N
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve jcv3ES^
盈余公积-储备基金 Surplus reserve - reserve fund cqi: Rj
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;&?NuK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment tb^3-ZUb
主营业务收入 Sales -i7W|X"
主营业务成本 Cost of sales \"5%w *vl
主营业务税金及附加 Sales tax oF)+f
4
营业费用 Operating expenses OV Iu&6#
管理费用 General and administrative expenses GYyP+7K4l[
财务费用 Financial expenses =AGsW
投资收益 Investment income !~
"q$T>@
其他业务收入 Other operating income }=az6cLE2
营业外收入 Non-operating income B7_:,R.l
补贴收入 Subsidy income #*1\h=bzmW
其他业务支出 Other operating expenses 'l!tQD!
营业外支出 Non-operating expenses 3QZw
所得税 Income tax ,d@.@a]
`
直接人工成本差异(direct labor variance) 9^3y\@ m
直接材料成本差异(direct material variance) SPn0D9b]
在产品计价(work-in-process costing) 6*{N{]`WZ)
联产品成本计算(joint products costing) -D`*$rp,
生产成本汇总程序(accumulation process of procluction cost) 7Oru{BQ">
制造费用差异(manufacturing expenses variance) mdtq-v
实际成本与估计成本(actual cost and estimated cost) e:6R +8s2
工资费用分配(salary costs allocation) (]0ZxWF
成本曲线(cost curve) O5LB&s
农业生产成本(agriculture production cost) aKhI|%5
kA
原始成本和重置成本(original cost and replacement cost) X+
h|sy
工程施工成本 %koHTWT+
直接成本与间接成本(direct cost and indirect cost) $:t;WXc.<
可控成本(controllable cost) V2V^*9(wu@
制造费用分配(manufacturing expenses allocation) 39BGwKXb
理论成本与应用成本(theory cost and practice cost) 0".pw; .}
辅助生产成本分配(auxiliary production cost allocation) OtrO"K
期间,费用 wBA[L}
成本控制程序(procedure of cost control) hF.9\X]
成本记录(cost entry, cost recorder cost agenda) k#w[GL|T
成本计算分批法(job costing method) w f,7
成本计算分步法 P}KyT?X:
直接人工成本差异(direct labor variance) /t01z~_
成本控制方法(cost control method)