递延税款贷项 Deferred taxation credit X+ybgB4(
股本 Share capital D8xE"6T>
已归还投资 Investment returned M0e&GR8<z>
利润分配-其他转入 Profit appropriation - other transfer in %s5( ''a.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (KfQ'B+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^ 5>W`vwp
利润分配-提取储备基金 Profit appropriation - reserve fund Xk:3w,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nE0I [T(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund paYS< 8In
利润分配-利润归还投资 Profit appropriation - return investment by profit /xr75|-8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends V`i (vC(
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "jq6FT)O
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cg_tJ^v
rY
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares us
u{1&g
期初未分配利润 Retained earnings, beginning of the year sYSq >M
资本公积-股本溢价 Capital surplus - share premium pe) .
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Uxe ]T
资本公积-接受现金捐赠 Capital surplus - cash donation P!)F1U]!
资本公积-股权投资准备 Capital surplus - investment reserve ADP3N ic
资本公积-拨款转入 Capital surplus - subsidiary ' %rn-|)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 4(Y-TFaf
资本公积-其他 Capital surplus - others unnuSW#v=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ycEp,V;[Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
!:uh? RW
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve naeppBo
盈余公积-储备基金 Surplus reserve - reserve fund j xq89x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5-'Z.[ImB?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8{7'w|/;.{
主营业务收入 Sales 9I#a{%A:
主营业务成本 Cost of sales \[8 uE,=|
主营业务税金及附加 Sales tax #"H<k(-Cz
营业费用 Operating expenses
gF;C% }
管理费用 General and administrative expenses ;
qUd]c9oi
财务费用 Financial expenses + K2HMf'
投资收益 Investment income c"Q9ob
其他业务收入 Other operating income })q8{Qj!
营业外收入 Non-operating income NID2 $ p
补贴收入 Subsidy income DIhV;[\
其他业务支出 Other operating expenses b `cH.v
营业外支出 Non-operating expenses [s%uE+``S
所得税 Income tax a",
8N"'
直接人工成本差异(direct labor variance) KEq48+j
直接材料成本差异(direct material variance) m
(kKUv
在产品计价(work-in-process costing) z_y@4B6>}
联产品成本计算(joint products costing) u hwCC
生产成本汇总程序(accumulation process of procluction cost) tqKX\N=5^
制造费用差异(manufacturing expenses variance) (8~Hr?1B
实际成本与估计成本(actual cost and estimated cost) v|jwz.jM
工资费用分配(salary costs allocation) >{ 0,dGm
成本曲线(cost curve) O"RIY3m
农业生产成本(agriculture production cost) sd *NY
原始成本和重置成本(original cost and replacement cost) ; H]]H!
工程施工成本 5fp&!HnG
直接成本与间接成本(direct cost and indirect cost) H4M`^r@)'
可控成本(controllable cost) F7=&
CW 0
制造费用分配(manufacturing expenses allocation) `YBHBTG'o!
理论成本与应用成本(theory cost and practice cost) !P d
)
辅助生产成本分配(auxiliary production cost allocation) 3Ea/)EB]
期间,费用 T\7t#Z
k
成本控制程序(procedure of cost control) M=EV^Tw-=
成本记录(cost entry, cost recorder cost agenda) )S @TYzdAN
成本计算分批法(job costing method) !\\1#:*_W
成本计算分步法 j<w5xY
直接人工成本差异(direct labor variance) ),-MrL8c%
成本控制方法(cost control method)
