递延税款贷项 Deferred taxation credit Q vc$D{z
股本 Share capital ctk~}( 1#
已归还投资 Investment returned Z(h.)$yH*=
利润分配-其他转入 Profit appropriation - other transfer in G>
@ K
X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :)*+ aS"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ./l^Iz&0
利润分配-提取储备基金 Profit appropriation - reserve fund
m.6O%jD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KA#P_e{<@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund uCB>".'kM
利润分配-利润归还投资 Profit appropriation - return investment by profit ahoXQ8c:\}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ga$ J7 R
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _A/ q bm
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
fV( WUN+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :@~W$f\y
期初未分配利润 Retained earnings, beginning of the year Q# Yba
资本公积-股本溢价 Capital surplus - share premium ?zP/i(1y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {3LAK[ C
资本公积-接受现金捐赠 Capital surplus - cash donation I5%#A/|z
资本公积-股权投资准备 Capital surplus - investment reserve ,%=SO 82W
资本公积-拨款转入 Capital surplus - subsidiary |d) *,O4s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation L ^E#"f
资本公积-其他 Capital surplus - others R\T1R"1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (/ qOY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iZ( U]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
93[
&'
盈余公积-储备基金 Surplus reserve - reserve fund 7B@ 1[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :5W 8S6[o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t@vVE{`
主营业务收入 Sales d8C44q+ds
主营业务成本 Cost of sales v?
Ufx
主营业务税金及附加 Sales tax &# <
M o
营业费用 Operating expenses FL|\D
管理费用 General and administrative expenses `k;MGs)&
财务费用 Financial expenses ]. E/s(p
投资收益 Investment income H y~+|hLvh
其他业务收入 Other operating income P]^ BE;7T
营业外收入 Non-operating income C{<H)?]*BF
补贴收入 Subsidy income $*')Sma
其他业务支出 Other operating expenses CqVeR';2
营业外支出 Non-operating expenses C
K=TD`$w
所得税 Income tax *,FU*z i
直接人工成本差异(direct labor variance) Z<IN>:l
直接材料成本差异(direct material variance) 4`[2Te>
在产品计价(work-in-process costing) fMm.V=/+
联产品成本计算(joint products costing) p}e1 !q;N
生产成本汇总程序(accumulation process of procluction cost) GoUsB|-\
制造费用差异(manufacturing expenses variance) {9Ug9e {
~
实际成本与估计成本(actual cost and estimated cost) f`vu+nw
工资费用分配(salary costs allocation)
eQU~A9
成本曲线(cost curve) 259
R5X<V
农业生产成本(agriculture production cost) DD fw&
y
原始成本和重置成本(original cost and replacement cost) MLT ^7'y
工程施工成本 MHqk -4Mz
直接成本与间接成本(direct cost and indirect cost) v $)ZoM6E
可控成本(controllable cost) Liv.i;-qE
制造费用分配(manufacturing expenses allocation) 5< $8.a#
理论成本与应用成本(theory cost and practice cost) M*
0zvNg
辅助生产成本分配(auxiliary production cost allocation) /g )(
期间,费用 =1r!'<"h
成本控制程序(procedure of cost control) K6EG"Vv
!
成本记录(cost entry, cost recorder cost agenda) <8iu :nR
成本计算分批法(job costing method) {oftZ Xwf
成本计算分步法 s1>d)2lX
直接人工成本差异(direct labor variance) ){I!orQ
成本控制方法(cost control method)
