递延税款贷项 Deferred taxation credit [5:F
股本 Share capital Prr
<:q
已归还投资 Investment returned \ar.( J
利润分配-其他转入 Profit appropriation - other transfer in x !Wl&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ydBoZ3 }
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2< ^B]N
利润分配-提取储备基金 Profit appropriation - reserve fund <m9IZI Y<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T 0Y=g n
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Th @L68
利润分配-利润归还投资 Profit appropriation - return investment by profit A4'v Jk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =#uXO<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve t7n*kiN<q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /eZA AH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `Ol*"F.+I
期初未分配利润 Retained earnings, beginning of the year I_N"mnn@Nr
资本公积-股本溢价 Capital surplus - share premium QK//bV)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &oNy~l
o
资本公积-接受现金捐赠 Capital surplus - cash donation / I: d<A
资本公积-股权投资准备 Capital surplus - investment reserve {T=I~#LjMI
资本公积-拨款转入 Capital surplus - subsidiary /k7 `TUK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S[* e K
Z
资本公积-其他 Capital surplus - others w_e Las%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve g_.BJ> Uv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nuXaZRH
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !+CRS9\D
盈余公积-储备基金 Surplus reserve - reserve fund OHe<U8iu%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund l6)*u[}E
盈余公积-利润归还投资 Surplus reserve - reture investment by investment G+}|gG8
主营业务收入 Sales =q>eoXp
主营业务成本 Cost of sales ~I2 IgEj>]
主营业务税金及附加 Sales tax 6`F_js.a
营业费用 Operating expenses dZv-lMYBE
管理费用 General and administrative expenses 5a -8/.}cP
财务费用 Financial expenses %vyjn&13
投资收益 Investment income .w Y x _
其他业务收入 Other operating income IOt!A
营业外收入 Non-operating income 4l[f}Z
补贴收入 Subsidy income 0Ac]&N d`
其他业务支出 Other operating expenses ~pwp B2c
营业外支出 Non-operating expenses F5&4x"c
所得税 Income tax k1B7uA'h"G
直接人工成本差异(direct labor variance) {Pu\KRU
直接材料成本差异(direct material variance) T4._ S:~
在产品计价(work-in-process costing) K*p^Gs ,
联产品成本计算(joint products costing) 8h-6;x^^
生产成本汇总程序(accumulation process of procluction cost) 9 /q4]%`
制造费用差异(manufacturing expenses variance) N\ GBjr-d
实际成本与估计成本(actual cost and estimated cost) g9p#v$V
工资费用分配(salary costs allocation) N CX!ss
成本曲线(cost curve)
${mH bqN
农业生产成本(agriculture production cost) PK!=3fK4\F
原始成本和重置成本(original cost and replacement cost) & vd9\Pp
工程施工成本 'szkn0
直接成本与间接成本(direct cost and indirect cost) Y{um1 )k
可控成本(controllable cost) hDzKB))<w
制造费用分配(manufacturing expenses allocation) #%B1, .A
理论成本与应用成本(theory cost and practice cost) aCy2 .Qn
辅助生产成本分配(auxiliary production cost allocation) c\"oj&>A
期间,费用 sj
Yg
成本控制程序(procedure of cost control) L 'H1\'
o
成本记录(cost entry, cost recorder cost agenda) ,,b_x@y*
成本计算分批法(job costing method) 7$;mkHu4H%
成本计算分步法 1rT}mm/e;
直接人工成本差异(direct labor variance) b8Y1 .y"#
成本控制方法(cost control method)
