递延税款贷项 Deferred taxation credit ,b:~Vpb1I
股本 Share capital -`NzBuV$2,
已归还投资 Investment returned dK4w$~j{k
利润分配-其他转入 Profit appropriation - other transfer in | D_4 iFC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'h FL`F*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve [
P,gEYk
利润分配-提取储备基金 Profit appropriation - reserve fund r]U8WM3r
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SXC
7LJm<g
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x<7?
利润分配-利润归还投资 Profit appropriation - return investment by profit Cu_-QE
利润分配-应付优先股股利 Profit appropriation - preference shares dividends IG:2<G
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _h 6c[*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cI&XsnY
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares p=\Q7<Z6d,
期初未分配利润 Retained earnings, beginning of the year 7 *
[
资本公积-股本溢价 Capital surplus - share premium L2wX?NA
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ";/ogFi
资本公积-接受现金捐赠 Capital surplus - cash donation U\ !9dhx
资本公积-股权投资准备 Capital surplus - investment reserve de;CEm<n
资本公积-拨款转入 Capital surplus - subsidiary 2%*\XP t)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M%
g2UP
资本公积-其他 Capital surplus - others ;%k C?Vzi
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w"W;PdH)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve u\"/EaQ{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QMy1!:Z&!
盈余公积-储备基金 Surplus reserve - reserve fund i5|)|x3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 4a
W[`
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (g&@E(@]?
主营业务收入 Sales Xtloyph
主营业务成本 Cost of sales 4dm0:,
G
主营业务税金及附加 Sales tax y0p\Gu;3j
营业费用 Operating expenses ,L C(Ax'.F
管理费用 General and administrative expenses ]re}E
B\Rs
财务费用 Financial expenses c? KIHZ0
投资收益 Investment income LXZI|K[}k
其他业务收入 Other operating income K=r~+4F
营业外收入 Non-operating income p=^6V"'
补贴收入 Subsidy income p/G9P +?
其他业务支出 Other operating expenses #N%j9
营业外支出 Non-operating expenses Z>l<.T"t'
所得税 Income tax 4?bvJJuf)
直接人工成本差异(direct labor variance) >
6=3y4tP
直接材料成本差异(direct material variance) QjD=JC+
在产品计价(work-in-process costing) Vol }wc
联产品成本计算(joint products costing) *Vg) E*s
生产成本汇总程序(accumulation process of procluction cost) sXNb
制造费用差异(manufacturing expenses variance) P s<k 2
实际成本与估计成本(actual cost and estimated cost) uy<<m"cA;
工资费用分配(salary costs allocation) -s1.v$ g
成本曲线(cost curve) i29a1nD4Hm
农业生产成本(agriculture production cost) t<j_` %`8
原始成本和重置成本(original cost and replacement cost) +n$ruoRJh
工程施工成本 }8s&~f H
直接成本与间接成本(direct cost and indirect cost) (;H % r &
可控成本(controllable cost) %$'fq*8b
制造费用分配(manufacturing expenses allocation) `~=NBN=tiL
理论成本与应用成本(theory cost and practice cost) EXwU{Hl
辅助生产成本分配(auxiliary production cost allocation) ;*ni%|K
期间,费用 r'lANl-v
成本控制程序(procedure of cost control) YK5(o KFN
成本记录(cost entry, cost recorder cost agenda) E25w ^x2
成本计算分批法(job costing method) Rf2mBjJ(z
成本计算分步法 Z@%A(nZ_
直接人工成本差异(direct labor variance) PHUeN]s#
成本控制方法(cost control method)
