递延税款贷项 Deferred taxation credit k NUNh[
股本 Share capital $w! v
已归还投资 Investment returned kO8oH8Vt
利润分配-其他转入 Profit appropriation - other transfer in jbu+>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0F[+rh"x
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n'<F'1SWv
利润分配-提取储备基金 Profit appropriation - reserve fund g;</ |Z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~" U^N:I"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ' "o2;J)7
利润分配-利润归还投资 Profit appropriation - return investment by profit BHIC6i%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (!diPwcv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !4fT<V (
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I !g+ K
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A!_yZ|)$ T
期初未分配利润 Retained earnings, beginning of the year (L7%
V !
资本公积-股本溢价 Capital surplus - share premium 7V;wCm#b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q|W~6
资本公积-接受现金捐赠 Capital surplus - cash donation Jgzg[6
资本公积-股权投资准备 Capital surplus - investment reserve e\H1IR3
资本公积-拨款转入 Capital surplus - subsidiary kntn9G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [O^mG
9
资本公积-其他 Capital surplus - others Z l=IZ?F
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9
IY1"j0O
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \ t'
]Lf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5^GrG|~
盈余公积-储备基金 Surplus reserve - reserve fund :LX
(9f
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Te&5 IB-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ] d Q
主营业务收入 Sales eR vn N>L
主营业务成本 Cost of sales t,R4q*
主营业务税金及附加 Sales tax ynG@/S6)K
营业费用 Operating expenses A$Xm
O}+
管理费用 General and administrative expenses eR:!1z_h
财务费用 Financial expenses Nmu=p~f}3`
投资收益 Investment income 5s=L5]]r_j
其他业务收入 Other operating income ]ZM-c~nL
营业外收入 Non-operating income aA&}=lm
补贴收入 Subsidy income oh^QW`#(
其他业务支出 Other operating expenses [5s4Jp$+
营业外支出 Non-operating expenses Nd6 1ns(N
所得税 Income tax CC{{@
直接人工成本差异(direct labor variance) $Rv (v%
直接材料成本差异(direct material variance) =9cN{&qf
在产品计价(work-in-process costing) ttA0*
>'
联产品成本计算(joint products costing) P)&qy .+E0
生产成本汇总程序(accumulation process of procluction cost) |s*tRag
制造费用差异(manufacturing expenses variance) ub=Bz1._
实际成本与估计成本(actual cost and estimated cost) lc\f6J>HT
工资费用分配(salary costs allocation) z Feo8S
成本曲线(cost curve) ZH8Oidj`
农业生产成本(agriculture production cost) xBK is\b
原始成本和重置成本(original cost and replacement cost) #tQ__ V
工程施工成本 0N4+6k|
直接成本与间接成本(direct cost and indirect cost) @}iY(-V
可控成本(controllable cost) jp P'{mc
制造费用分配(manufacturing expenses allocation) |Gn qfD
理论成本与应用成本(theory cost and practice cost) cuo'V*nWQ
辅助生产成本分配(auxiliary production cost allocation) 'AJlkLqm#>
期间,费用 ; `-@L
成本控制程序(procedure of cost control) t {Xf3.
成本记录(cost entry, cost recorder cost agenda) /yO|Q{C}M8
成本计算分批法(job costing method) )MU)'1 jc,
成本计算分步法 B0eKj=y;
直接人工成本差异(direct labor variance) -mAi7[omh
成本控制方法(cost control method)
