递延税款贷项 Deferred taxation credit 8\{^|y9-
股本 Share capital 3p0LN'q]A
已归还投资 Investment returned ByCnD
利润分配-其他转入 Profit appropriation - other transfer in 035rPT7-2-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve f=)2f=
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e{m2l2Tx:
利润分配-提取储备基金 Profit appropriation - reserve fund ]XI*Wsn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gx%|Pgd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >JiltF7H0
利润分配-利润归还投资 Profit appropriation - return investment by profit BJ% eZ.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4;2< ^[M
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 0v9rv.Y
"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends oWYmj=D~2z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y@\V+
期初未分配利润 Retained earnings, beginning of the year 27;ci:5
资本公积-股本溢价 Capital surplus - share premium aH^RoG}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6`f2-f9%iq
资本公积-接受现金捐赠 Capital surplus - cash donation HD(.BW7
资本公积-股权投资准备 Capital surplus - investment reserve 4'0Dr++
资本公积-拨款转入 Capital surplus - subsidiary o7|eMe?<t
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V0)fZS@tf
资本公积-其他 Capital surplus - others XLH0 ;+CL{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M)U{7c$c7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -|E!e.^7:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve aG^4BpIP
盈余公积-储备基金 Surplus reserve - reserve fund ;<leKcvhQ&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~R(%D-k
盈余公积-利润归还投资 Surplus reserve - reture investment by investment e o pD5
主营业务收入 Sales k1Qp
Kn*
主营业务成本 Cost of sales YCP
) %}
主营业务税金及附加 Sales tax u9N 1pZ~
营业费用 Operating expenses ^Vpq$'!
管理费用 General and administrative expenses ~Q\3pI. |
财务费用 Financial expenses @HOBRRm`
投资收益 Investment income 9=U
kV\m)
其他业务收入 Other operating income 92EWIHEWZ
营业外收入 Non-operating income {~F4WjHJp
补贴收入 Subsidy income 5-M&5f.
其他业务支出 Other operating expenses ONe# r
KJ_
营业外支出 Non-operating expenses Nqu>6^-z0
所得税 Income tax /kfgx{jZ
直接人工成本差异(direct labor variance) lyGhdgWc
直接材料成本差异(direct material variance) &}A[x1x06)
在产品计价(work-in-process costing) [D!jv"
联产品成本计算(joint products costing) "sG=w
jcw^
生产成本汇总程序(accumulation process of procluction cost) 0zi~p>*nJC
制造费用差异(manufacturing expenses variance) vvm0t"|\
实际成本与估计成本(actual cost and estimated cost) yxH ( c
工资费用分配(salary costs allocation) zzyHoZJP
成本曲线(cost curve) ~-I+9F
农业生产成本(agriculture production cost)
YxP&7oq
原始成本和重置成本(original cost and replacement cost) U-|NY
工程施工成本 oZAB _A)[-
直接成本与间接成本(direct cost and indirect cost) q#s,-u u
可控成本(controllable cost) kO}AxeQ
制造费用分配(manufacturing expenses allocation) 5=Di<! a;
理论成本与应用成本(theory cost and practice cost) ~P@Q7T*
辅助生产成本分配(auxiliary production cost allocation)
Z
/9>
期间,费用 v#!%GEg1r
成本控制程序(procedure of cost control) ?#45wC
成本记录(cost entry, cost recorder cost agenda) 6Aku1h
成本计算分批法(job costing method) 1~PV[2a
成本计算分步法 ^_f+15]D
直接人工成本差异(direct labor variance) <>8WQn,K
成本控制方法(cost control method)