递延税款贷项 Deferred taxation credit )n[`Z#
股本 Share capital S+Y y
已归还投资 Investment returned /:*R -VdF
利润分配-其他转入 Profit appropriation - other transfer in W[ jW;uk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h^[pp c{Z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve .5Z,SGBf
利润分配-提取储备基金 Profit appropriation - reserve fund dcrJ,>i}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i"r.>X'Z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >ji}j~cH
利润分配-利润归还投资 Profit appropriation - return investment by profit |2+F I<v4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R"8})a
gw
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?=|) n%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ue>A
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )P(d66yq'u
期初未分配利润 Retained earnings, beginning of the year }{w_>!ee
资本公积-股本溢价 Capital surplus - share premium
^}Dv$\;6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q%AS ;(d
资本公积-接受现金捐赠 Capital surplus - cash donation /%}Yu
N
资本公积-股权投资准备 Capital surplus - investment reserve =`7)X\i@z
资本公积-拨款转入 Capital surplus - subsidiary >FE QtD~F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation wZ\e3H z
资本公积-其他 Capital surplus - others }~Kyw 7?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q9a
wz
j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B9;,A;E};
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (-G(^ Tn
盈余公积-储备基金 Surplus reserve - reserve fund Vqv2F @.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 644hQW&W
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [u9S+:7"
主营业务收入 Sales , uqbS
主营业务成本 Cost of sales Lu#@~
主营业务税金及附加 Sales tax m?kIa!GM=
营业费用 Operating expenses lG[
)8!:+
管理费用 General and administrative expenses Um0< I)
财务费用 Financial expenses 7K5o"
"
投资收益 Investment income w3]0
!) t1
其他业务收入 Other operating income Ph7(JV{
营业外收入 Non-operating income ~:RDw<PWp
补贴收入 Subsidy income aBA#\eV
其他业务支出 Other operating expenses 7$d c? K
营业外支出 Non-operating expenses xz Gsfd
所得税 Income tax KSpC%_LC
直接人工成本差异(direct labor variance) zf!\wY"`
直接材料成本差异(direct material variance) mGyIr kE
在产品计价(work-in-process costing) GWkJ/EX
联产品成本计算(joint products costing) dO4U9{+
生产成本汇总程序(accumulation process of procluction cost) % &Q7;?
制造费用差异(manufacturing expenses variance) %Cbc@=k
实际成本与估计成本(actual cost and estimated cost) 7 yCx !P;
工资费用分配(salary costs allocation) X m: gD6;9
成本曲线(cost curve) 'm p{O
农业生产成本(agriculture production cost) L!}j3(I
原始成本和重置成本(original cost and replacement cost) + EB,7<5<
工程施工成本 G]3ML)l
直接成本与间接成本(direct cost and indirect cost) ,aj+mlZd2
可控成本(controllable cost) wGQ hr="
制造费用分配(manufacturing expenses allocation) (Ss77~W7
理论成本与应用成本(theory cost and practice cost) .]P;fCQmM
辅助生产成本分配(auxiliary production cost allocation) .1? i'8TF
期间,费用 yOCcp+`T}
成本控制程序(procedure of cost control) u4 *]jt;H
成本记录(cost entry, cost recorder cost agenda) Qmc; s{-r;
成本计算分批法(job costing method) Vwh&^{Eh
成本计算分步法 0|+hm^'_
直接人工成本差异(direct labor variance) '8pPGh9D
成本控制方法(cost control method)
