递延税款贷项 Deferred taxation credit h]{V /
股本 Share capital "ytPS~
已归还投资 Investment returned RL |d-A+;
利润分配-其他转入 Profit appropriation - other transfer in ^ KRe(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :
U!@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 5z f bI
利润分配-提取储备基金 Profit appropriation - reserve fund "xK#%eJjWd
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )5Nj wLs
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >nqCUhS
利润分配-利润归还投资 Profit appropriation - return investment by profit ?Xq"Q^o4#e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =}1)/gcM
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *?v_AZ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (<ZpT%2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DY(pU/q
期初未分配利润 Retained earnings, beginning of the year suF<VJ)&s
资本公积-股本溢价 Capital surplus - share premium %&[=%
zc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4v?}K
资本公积-接受现金捐赠 Capital surplus - cash donation 818,E
资本公积-股权投资准备 Capital surplus - investment reserve K}j["p<!
资本公积-拨款转入 Capital surplus - subsidiary N R0"yJV
>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F).7%YfY
资本公积-其他 Capital surplus - others \fD)|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2.>a L
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve , R;k>'.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve z?I"[M
盈余公积-储备基金 Surplus reserve - reserve fund JOU Z"^v
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FMNT0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 92 oUQ EK
主营业务收入 Sales Krw' |<
主营业务成本 Cost of sales n) t'?7
主营业务税金及附加 Sales tax 5"WI^"6b:
营业费用 Operating expenses Qt+i0xd
管理费用 General and administrative expenses x=VLTH/oo
财务费用 Financial expenses L}M%z9K` h
投资收益 Investment income h%UM<TZ]"
其他业务收入 Other operating income Ur RYK-g
营业外收入 Non-operating income &ra2(S45
补贴收入 Subsidy income \'9(zb vz9
其他业务支出 Other operating expenses 6F8T iR &
营业外支出 Non-operating expenses gCL? {oVU
所得税 Income tax #9e 2+5s
直接人工成本差异(direct labor variance) zc.r&(d
直接材料成本差异(direct material variance) lK%)a + 2
在产品计价(work-in-process costing) F(DM$5z[
联产品成本计算(joint products costing) 8c3/n
生产成本汇总程序(accumulation process of procluction cost) f>zd,|)At
制造费用差异(manufacturing expenses variance) F" | ;
实际成本与估计成本(actual cost and estimated cost) Q u_ =K_W
工资费用分配(salary costs allocation)
Memb
`3
成本曲线(cost curve) i* jnC>
农业生产成本(agriculture production cost) 7I=vgT1F
原始成本和重置成本(original cost and replacement cost) ~o X`Gih
工程施工成本 ' TO/i:{\
直接成本与间接成本(direct cost and indirect cost) VoC|z Rd_
可控成本(controllable cost) ,~G:>q$ad
制造费用分配(manufacturing expenses allocation) Y1 -=H) G
理论成本与应用成本(theory cost and practice cost) oH"VrS 6
辅助生产成本分配(auxiliary production cost allocation) +|6E~#zklY
期间,费用 JE_ GWgwdv
成本控制程序(procedure of cost control) h )% e
成本记录(cost entry, cost recorder cost agenda) .Mxt
F\
成本计算分批法(job costing method) +#Ga} e CM
成本计算分步法 ZYLPk<<
直接人工成本差异(direct labor variance) o\N^Uu
成本控制方法(cost control method)
