递延税款贷项 Deferred taxation credit }$?x wcPU
股本 Share capital +QGZ2_vW
已归还投资 Investment returned \x5b=~/
利润分配-其他转入 Profit appropriation - other transfer in mbK$_HvU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve sFuB[
JJ}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >$j?2,Za(V
利润分配-提取储备基金 Profit appropriation - reserve fund =` Pgo5A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1
\:5ow&a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #
41~`vq3
利润分配-利润归还投资 Profit appropriation - return investment by profit S=@.
<g S
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &A)AV<=>T
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K!;Z#$iw[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4"U/T 1&
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]yiwdQ
期初未分配利润 Retained earnings, beginning of the year uS`XWn<CSD
资本公积-股本溢价 Capital surplus - share premium w3WBgH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $F"'= +0
资本公积-接受现金捐赠 Capital surplus - cash donation %F_)!M;x
资本公积-股权投资准备 Capital surplus - investment reserve )!z<q}i5
资本公积-拨款转入 Capital surplus - subsidiary d Z
K /v
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?S9? ?y/
资本公积-其他 Capital surplus - others e:D8.h+ &}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )7j jfD\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =bgzl=A`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \" Jgs.
盈余公积-储备基金 Surplus reserve - reserve fund P'MfuTtT&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0N>NX?r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4c ^WQ>[
主营业务收入 Sales ^h\& l{e
主营业务成本 Cost of sales dxfF.\BFDn
主营业务税金及附加 Sales tax kCRf O}wt3
营业费用 Operating expenses ^,O%E;g^#
管理费用 General and administrative expenses m[n=t5~
财务费用 Financial expenses tqbY
rF
)
投资收益 Investment income `Y]t*`
e|
其他业务收入 Other operating income i;B &~
营业外收入 Non-operating income HueGARS
补贴收入 Subsidy income Wg{ 9X#|
其他业务支出 Other operating expenses t$~CLq5a d
营业外支出 Non-operating expenses 0])D)%B
k
所得税 Income tax _[F (8Q x"
直接人工成本差异(direct labor variance) I[nSf]Vm>
直接材料成本差异(direct material variance) I Sa}Km>Q
在产品计价(work-in-process costing) 6.5
E
d-
联产品成本计算(joint products costing) Jj%"
生产成本汇总程序(accumulation process of procluction cost) +;,65j+n
制造费用差异(manufacturing expenses variance) 8 _$[SV$q
实际成本与估计成本(actual cost and estimated cost) t^ Z-0jH
工资费用分配(salary costs allocation) tBU n
KPT
成本曲线(cost curve) 'aV])(Wm>
农业生产成本(agriculture production cost) wH]5VltUT1
原始成本和重置成本(original cost and replacement cost) R|D%1 @i]
工程施工成本 6sjd:~J:
直接成本与间接成本(direct cost and indirect cost)
O1+OE!w
可控成本(controllable cost) )O+V ft&#
制造费用分配(manufacturing expenses allocation) BN7]u5\7
理论成本与应用成本(theory cost and practice cost) 2 nra@
辅助生产成本分配(auxiliary production cost allocation) -A]-o
期间,费用 qkXnpv
成本控制程序(procedure of cost control) /
td RUX
成本记录(cost entry, cost recorder cost agenda) A4{14Y;?
成本计算分批法(job costing method) O, .c gX
成本计算分步法 C*X=nezq
直接人工成本差异(direct labor variance) Q l#y7HW
成本控制方法(cost control method)
