递延税款贷项 Deferred taxation credit (r4VIlap
股本 Share capital | dwxe
a
已归还投资 Investment returned n4 @a`lN5g
利润分配-其他转入 Profit appropriation - other transfer in jZ!JX
mVV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '5U$`Xe1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eeZysCy+DY
利润分配-提取储备基金 Profit appropriation - reserve fund i 8Xz
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund e;5Lv9?C8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund h$k3MhYDes
利润分配-利润归还投资 Profit appropriation - return investment by profit o
z{j2%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
BfT,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HJR<d&l
;p
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cvA\C_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ..!-)q'?
期初未分配利润 Retained earnings, beginning of the year ef;L|b%pp
资本公积-股本溢价 Capital surplus - share premium L"I] mQvd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jSYg\Z5!
资本公积-接受现金捐赠 Capital surplus - cash donation }GDG$QI]K&
资本公积-股权投资准备 Capital surplus - investment reserve F^z8+W
资本公积-拨款转入 Capital surplus - subsidiary gj,J3x4TK/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O N0+:`3\
资本公积-其他 Capital surplus - others k)V%.Eobf
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wPJRp]FA
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q;O)>K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |S:!+[
盈余公积-储备基金 Surplus reserve - reserve fund M%s$F@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund TrU@mYnE
盈余公积-利润归还投资 Surplus reserve - reture investment by investment oQ nk+> }%
主营业务收入 Sales \_AEuz3
F
主营业务成本 Cost of sales 78CJ
主营业务税金及附加 Sales tax az;jMnPpR5
营业费用 Operating expenses -==qMrKP
管理费用 General and administrative expenses [=6~"!P}
财务费用 Financial expenses bxSKe6l
投资收益 Investment income v-fi9$#^
其他业务收入 Other operating income .Pes{uHg
营业外收入 Non-operating income ?_>^<1I1
补贴收入 Subsidy income ]}7rWs[|1
其他业务支出 Other operating expenses <-:@} |br
营业外支出 Non-operating expenses MlK`sH6
所得税 Income tax G+ v, Hi1
直接人工成本差异(direct labor variance) $>ZP%~O
直接材料成本差异(direct material variance) +c8AbEewg
在产品计价(work-in-process costing) QlYs7zZ
联产品成本计算(joint products costing) ;c-
]bhBB
生产成本汇总程序(accumulation process of procluction cost) Z#6~N/b
制造费用差异(manufacturing expenses variance) | 58!A]
实际成本与估计成本(actual cost and estimated cost) C<t'f(4s`u
工资费用分配(salary costs allocation) 8J3@VD.
成本曲线(cost curve) )YMlFzYr
农业生产成本(agriculture production cost) eSX[J6
原始成本和重置成本(original cost and replacement cost) CQzjCRS
d
工程施工成本 %y\eBfW,/
直接成本与间接成本(direct cost and indirect cost) mzE$aFu8
可控成本(controllable cost) ^]qV8
制造费用分配(manufacturing expenses allocation) k5t^s
理论成本与应用成本(theory cost and practice cost) mH*@d"
辅助生产成本分配(auxiliary production cost allocation) 3V
Mh)
期间,费用 P%@rH@^Y
成本控制程序(procedure of cost control) [AX"ne#M*
成本记录(cost entry, cost recorder cost agenda) afF+*\xXN
成本计算分批法(job costing method) PIEW \i
成本计算分步法 {jM<
t
直接人工成本差异(direct labor variance) 6{ +_T
成本控制方法(cost control method)