递延税款贷项 Deferred taxation credit E/ @
股本 Share capital U+-R2w]#q_
已归还投资 Investment returned $w+()iI
利润分配-其他转入 Profit appropriation - other transfer in ;q&uk -
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }Yargj_Gn
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FxdWJ|rN9D
利润分配-提取储备基金 Profit appropriation - reserve fund ^@HWw@ GA
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @fh:lsw
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund rd1EA|T
利润分配-利润归还投资 Profit appropriation - return investment by profit vw w>] Z}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \N[2-;[3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K,5_{pj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ?*L{x
NC#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y&L Lx[8 ^
期初未分配利润 Retained earnings, beginning of the year e4LJ3y&z"
资本公积-股本溢价 Capital surplus - share premium SQT]'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YkF52_^_
资本公积-接受现金捐赠 Capital surplus - cash donation k@P?,r
资本公积-股权投资准备 Capital surplus - investment reserve wK!7mZ
资本公积-拨款转入 Capital surplus - subsidiary ~?z u5,vb
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "@YtxYTW-
资本公积-其他 Capital surplus - others C 8KV<k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $[0\ Th
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UK5u"@T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #`@5`;U>#
盈余公积-储备基金 Surplus reserve - reserve fund F/u i(4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund I(uM` g
盈余公积-利润归还投资 Surplus reserve - reture investment by investment te;VGpv.
主营业务收入 Sales _% KRZx}
主营业务成本 Cost of sales Y?AvcY.
主营业务税金及附加 Sales tax y<kg;-& 8
营业费用 Operating expenses {[~dI ~
管理费用 General and administrative expenses JH._/I
财务费用 Financial expenses cJ#n<Rsz
投资收益 Investment income 2$b JMx>
其他业务收入 Other operating income KM9H<;A
营业外收入 Non-operating income N{H#j6QW
补贴收入 Subsidy income .^8rO ,H[
其他业务支出 Other operating expenses ^G14Z5 .
营业外支出 Non-operating expenses "2 ZuI; w
所得税 Income tax y7vA[us
直接人工成本差异(direct labor variance) >Z>s R0s7
直接材料成本差异(direct material variance) cb }OjM F
在产品计价(work-in-process costing) cq~~a(IS
联产品成本计算(joint products costing) A "/|h].
生产成本汇总程序(accumulation process of procluction cost) >02p,W6S>
制造费用差异(manufacturing expenses variance) w1LZ\nA<
实际成本与估计成本(actual cost and estimated cost) h{:
]'/@~
工资费用分配(salary costs allocation) v >cPr(
成本曲线(cost curve) qOflvf
农业生产成本(agriculture production cost) 4+:
'$Nw
原始成本和重置成本(original cost and replacement cost) S5\KI+;PW
工程施工成本 G^:?)WRG
直接成本与间接成本(direct cost and indirect cost) !b?cY{
可控成本(controllable cost) <6&Z5mpm$w
制造费用分配(manufacturing expenses allocation) <07]w$m/
理论成本与应用成本(theory cost and practice cost) VNwOD-b/]
辅助生产成本分配(auxiliary production cost allocation) S 59^$
期间,费用 lE$ (*1H
成本控制程序(procedure of cost control) CYYo+5x
成本记录(cost entry, cost recorder cost agenda) )JhB!P(
成本计算分批法(job costing method) :xk+` ` T
成本计算分步法 3X
m>
3
直接人工成本差异(direct labor variance) K"zRj L+
成本控制方法(cost control method)
