递延税款贷项 Deferred taxation credit 7,f:Qi@g
股本 Share capital eU`;L[
已归还投资 Investment returned )4@M`8
利润分配-其他转入 Profit appropriation - other transfer in q)NXyy4BT
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Kq$:\B)<c
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j,\tejl1
利润分配-提取储备基金 Profit appropriation - reserve fund X{#bJ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Rq"VB.ef&{
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 93 [rL+l.Y
利润分配-利润归还投资 Profit appropriation - return investment by profit HJc<Gwm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yq1Gq
bh
l
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DE5d]3B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S> .q5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares " 98/HzR
期初未分配利润 Retained earnings, beginning of the year SE6>vKR/.
资本公积-股本溢价 Capital surplus - share premium 92s4u3L;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BQ).`f";d
资本公积-接受现金捐赠 Capital surplus - cash donation TFNUv<>X
资本公积-股权投资准备 Capital surplus - investment reserve 4A;[sm^f
资本公积-拨款转入 Capital surplus - subsidiary 9*BoYFw92*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [|y`y%
资本公积-其他 Capital surplus - others >9 q]>fJ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bh{E&1sLh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :b.3CL\.6
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1aBD^^Y
盈余公积-储备基金 Surplus reserve - reserve fund SRP5P,- y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~azF+}x90N
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "w>rlsT<O
主营业务收入 Sales AU3auBol
^
主营业务成本 Cost of sales f$G
r`d
主营业务税金及附加 Sales tax Y,3z-Pa=@
营业费用 Operating expenses 5P-K *C&
管理费用 General and administrative expenses ?$UH9T9)
财务费用 Financial expenses Lc58lV=
投资收益 Investment income i:C.8hmAE
其他业务收入 Other operating income | -JI`!7
营业外收入 Non-operating income c'
"#q)
补贴收入 Subsidy income 0PYvey }[
其他业务支出 Other operating expenses Q1aHIc
营业外支出 Non-operating expenses \El|U#$u'
所得税 Income tax B0 6s6Q
直接人工成本差异(direct labor variance) C/SapX
直接材料成本差异(direct material variance) vEu
Ka<5
在产品计价(work-in-process costing)
fn4=
联产品成本计算(joint products costing) -0{T
生产成本汇总程序(accumulation process of procluction cost) 3yeK@>C
制造费用差异(manufacturing expenses variance) KK@
&q
实际成本与估计成本(actual cost and estimated cost) > .a+:
工资费用分配(salary costs allocation) K%98;e9
成本曲线(cost curve) jVLY!7Z4
农业生产成本(agriculture production cost) );0<Odw%.
原始成本和重置成本(original cost and replacement cost) /p[|DJoM
工程施工成本 ^`l"'6
直接成本与间接成本(direct cost and indirect cost) lo\: ]/&6
可控成本(controllable cost)
kA?X^nj@
制造费用分配(manufacturing expenses allocation) "9c.C I
理论成本与应用成本(theory cost and practice cost) 5oV
Lv4Z9u
辅助生产成本分配(auxiliary production cost allocation) RpBiE8F4
期间,费用 @WhZx*1
成本控制程序(procedure of cost control) Ly#h|)
成本记录(cost entry, cost recorder cost agenda) C!oS=qK?]
成本计算分批法(job costing method) it(LphB8
成本计算分步法 ;b, -$A
直接人工成本差异(direct labor variance) &{X{36
成本控制方法(cost control method)