递延税款贷项 Deferred taxation credit G!Um,U/g
股本 Share capital -K
r xMi
已归还投资 Investment returned K]j0_~3s
利润分配-其他转入 Profit appropriation - other transfer in Qt,M!i,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /}Lt,9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
81hbk((
利润分配-提取储备基金 Profit appropriation - reserve fund ^2$ lJ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )u/H>;L P
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `;
l?12|X
利润分配-利润归还投资 Profit appropriation - return investment by profit ^Ve<>b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends t=u
Qb=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve AgRjr"hF*e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;b`[&g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >[ Ye
期初未分配利润 Retained earnings, beginning of the year M/q E2L[y
资本公积-股本溢价 Capital surplus - share premium 6gT5O]]#o
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Xe#K{gA
资本公积-接受现金捐赠 Capital surplus - cash donation zCOgBT~p
资本公积-股权投资准备 Capital surplus - investment reserve C=s1R;"H
资本公积-拨款转入 Capital surplus - subsidiary *J+_|_0nlW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "Vr[4&`
资本公积-其他 Capital surplus - others =xsTDjH>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fx@j? *Qb
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve "H&"(=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V\})3i 8
盈余公积-储备基金 Surplus reserve - reserve fund MB%Q WU
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O/.Uh`T`6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &z]K\-xp
主营业务收入 Sales =7m}yDs6$
主营业务成本 Cost of sales Qc[3Fq,f
主营业务税金及附加 Sales tax h.!}3\Y
营业费用 Operating expenses @h*fFiY&{
管理费用 General and administrative expenses +uBLk0/)>
财务费用 Financial expenses {t Thy#
投资收益 Investment income - F=v6N {
其他业务收入 Other operating income R-Z~V
营业外收入 Non-operating income >yXN,5d[
补贴收入 Subsidy income Fbu5PWh
lc
其他业务支出 Other operating expenses PG8 ^.)]M
营业外支出 Non-operating expenses _{Sm k [
所得税 Income tax h Xb%;GL
直接人工成本差异(direct labor variance) '{ [5M!B
直接材料成本差异(direct material variance) k ^ YO%_
在产品计价(work-in-process costing) aA'|Rg,
联产品成本计算(joint products costing) #/NS&_Ge0s
生产成本汇总程序(accumulation process of procluction cost) r? CI)Y;
制造费用差异(manufacturing expenses variance) h' $QC )P
实际成本与估计成本(actual cost and estimated cost) 0W3
i()
工资费用分配(salary costs allocation) 7H VZZ!>~
成本曲线(cost curve) gORJWQv
农业生产成本(agriculture production cost) 557(EM
原始成本和重置成本(original cost and replacement cost) YPzU-:3
工程施工成本 ur vduE
直接成本与间接成本(direct cost and indirect cost) U| HB=BP
可控成本(controllable cost) 4 O:W#bx
制造费用分配(manufacturing expenses allocation) p-%|P ]&
理论成本与应用成本(theory cost and practice cost) MWNPPYw w
辅助生产成本分配(auxiliary production cost allocation) \`, [ )`
期间,费用 JT9N!CGZ
成本控制程序(procedure of cost control) ?=VOD #)
成本记录(cost entry, cost recorder cost agenda) }<z_Q_b+e
成本计算分批法(job costing method) U:MPgtwe
成本计算分步法 /XudV2P-CA
直接人工成本差异(direct labor variance) t+?P^Ok
成本控制方法(cost control method)
