递延税款贷项 Deferred taxation credit $7ix(WL<%
股本 Share capital jE wt1S V
已归还投资 Investment returned (,tu7u{
利润分配-其他转入 Profit appropriation - other transfer in z{FFTb^B
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qGX#(,E9;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =
R~zD4{"
利润分配-提取储备基金 Profit appropriation - reserve fund UG=]8YY!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [q C0YM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OSc qf]H
利润分配-利润归还投资 Profit appropriation - return investment by profit .ANR
|G
利润分配-应付优先股股利 Profit appropriation - preference shares dividends RKE"}|i +S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =*I|z+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VX82n,'=t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FUl hEH
期初未分配利润 Retained earnings, beginning of the year 3!o sQ1
资本公积-股本溢价 Capital surplus - share premium ~%C F3?e6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t=xEUOQAn
资本公积-接受现金捐赠 Capital surplus - cash donation M0~%[nX
资本公积-股权投资准备 Capital surplus - investment reserve 9X%:
){
资本公积-拨款转入 Capital surplus - subsidiary HsUh5;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation uo J0wG.
资本公积-其他 Capital surplus - others wwywiFj
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xb<|m2<)H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i;U*Y
*f
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve RRB=JP{r
盈余公积-储备基金 Surplus reserve - reserve fund gua7<z6=eh
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zT j ie
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1Y J?Y
主营业务收入 Sales 5 7t . Ud
主营业务成本 Cost of sales ; >f\fhi'
主营业务税金及附加 Sales tax $+
_1F`
营业费用 Operating expenses \wk ;Bo
管理费用 General and administrative expenses S2;^
财务费用 Financial expenses ,of E*Wt
投资收益 Investment income *i^ $xjOa
其他业务收入 Other operating income _^NaP
营业外收入 Non-operating income z<mN-1PM7&
补贴收入 Subsidy income 86N,04
其他业务支出 Other operating expenses DKu$u ]Z
营业外支出 Non-operating expenses IQ~qiFCf
所得税 Income tax GCq4{_B\Q
直接人工成本差异(direct labor variance) FRZ]E)9Z]b
直接材料成本差异(direct material variance) kHylg{i{"
在产品计价(work-in-process costing) %),u0:go
联产品成本计算(joint products costing) lFnYQab
生产成本汇总程序(accumulation process of procluction cost) \U]K!K=
制造费用差异(manufacturing expenses variance) Q,^/Lm|]k
实际成本与估计成本(actual cost and estimated cost) c S7\,/4S
工资费用分配(salary costs allocation) &
]] l0B
成本曲线(cost curve) Z|$DchC
农业生产成本(agriculture production cost) b<~-s sL7a
原始成本和重置成本(original cost and replacement cost) p\&/m
工程施工成本 h !K"
;qw
直接成本与间接成本(direct cost and indirect cost) L;u 5
可控成本(controllable cost) HXSryjF?
制造费用分配(manufacturing expenses allocation) S Fd _k9
理论成本与应用成本(theory cost and practice cost) V%PQlc. X
辅助生产成本分配(auxiliary production cost allocation) q%e'WM G~n
期间,费用 v9-4yZU^WR
成本控制程序(procedure of cost control) H.4ISmXU
成本记录(cost entry, cost recorder cost agenda) VGD~) z57
成本计算分批法(job costing method) e4SS'0|
成本计算分步法 T+@i;M
直接人工成本差异(direct labor variance) _!qD/ [/
成本控制方法(cost control method)
