递延税款贷项 Deferred taxation credit TRa|}JaI"
股本 Share capital Bc$t`PI
已归还投资 Investment returned JPRl/P$
利润分配-其他转入 Profit appropriation - other transfer in zbrDDkZ1
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
EP*"=_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v#F.FK
利润分配-提取储备基金 Profit appropriation - reserve fund PXWBc\
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M1^pf<!s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
S'q (Qo
利润分配-利润归还投资 Profit appropriation - return investment by profit }k$2r3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends c<|;<8ew
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TX$j-TM'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |-bAzt
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares D >$9(
期初未分配利润 Retained earnings, beginning of the year ~
'n3],o?
资本公积-股本溢价 Capital surplus - share premium re:=fC:t5A
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !gu#
#MrJ9
资本公积-接受现金捐赠 Capital surplus - cash donation ZJ1%
资本公积-股权投资准备 Capital surplus - investment reserve UH2fP G
资本公积-拨款转入 Capital surplus - subsidiary pwr,rAJ}$j
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7xqTTN6h
资本公积-其他 Capital surplus - others O1Vs!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u.43b8!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g,*L P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve T|[zk.8=E
盈余公积-储备基金 Surplus reserve - reserve fund @
-)jU!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U,\3 !D0jt
盈余公积-利润归还投资 Surplus reserve - reture investment by investment pKMy:j
主营业务收入 Sales &c%;Lo
主营业务成本 Cost of sales v,^2'C$o
主营业务税金及附加 Sales tax [jU.58*
营业费用 Operating expenses {HHc}8
管理费用 General and administrative expenses ')zdI]@M
财务费用 Financial expenses B*W)e$
投资收益 Investment income {FNmYneh?6
其他业务收入 Other operating income [f 4Nq \i
营业外收入 Non-operating income ^z>3+oi
补贴收入 Subsidy income e'Njl?>3
其他业务支出 Other operating expenses teIUSB[
营业外支出 Non-operating expenses ~qekM>z
所得税 Income tax k <SFl
直接人工成本差异(direct labor variance) Gf*|f"O
直接材料成本差异(direct material variance) L;6L@D6
在产品计价(work-in-process costing) =wEU+R_#o
联产品成本计算(joint products costing) #l2KJ7AMK
生产成本汇总程序(accumulation process of procluction cost) Z7)la
|
制造费用差异(manufacturing expenses variance) =MMU(0 E
实际成本与估计成本(actual cost and estimated cost) <
2{g[le
工资费用分配(salary costs allocation) }&!fT\4
成本曲线(cost curve) 3
vr T`
农业生产成本(agriculture production cost) a*/%EP3
原始成本和重置成本(original cost and replacement cost) ;&=c@>!xP#
工程施工成本 6_}&
WjU'
直接成本与间接成本(direct cost and indirect cost) xO3-I@
可控成本(controllable cost) !
X5n'1&
制造费用分配(manufacturing expenses allocation) {-a8^IK,
理论成本与应用成本(theory cost and practice cost) 3M~*4
辅助生产成本分配(auxiliary production cost allocation) K FM x(fD
期间,费用 v@n
0ma=
成本控制程序(procedure of cost control) ;l4epN
成本记录(cost entry, cost recorder cost agenda) J7a_a>Y
成本计算分批法(job costing method) o>~xrV`E
成本计算分步法 HX}9;O
直接人工成本差异(direct labor variance) |%\>+/j$
成本控制方法(cost control method)