递延税款贷项 Deferred taxation credit 3 D3K:K!FK
股本 Share capital gi8kYHldH
已归还投资 Investment returned zKZ6Qjd8!
利润分配-其他转入 Profit appropriation - other transfer in aOOY_S
E
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve quR':=S5f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r mhB!Lo
利润分配-提取储备基金 Profit appropriation - reserve fund b^ZrevM
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KW)yTE<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xc.~ 6nYp
利润分配-利润归还投资 Profit appropriation - return investment by profit I]h+24 _S
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J_tJj8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %PQC9{hUy$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /#HY-b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G{:L^2>
期初未分配利润 Retained earnings, beginning of the year na~ r}7 7o
资本公积-股本溢价 Capital surplus - share premium ` 8Gwf;P1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve sfH|sp
资本公积-接受现金捐赠 Capital surplus - cash donation l\bBc, %jt
资本公积-股权投资准备 Capital surplus - investment reserve vw g\qKqSM
资本公积-拨款转入 Capital surplus - subsidiary WWY9U
资本公积-外币资本折算差额 Capital surplus - foreign currency translation p?%G|Q
资本公积-其他 Capital surplus - others =
hpX2/]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -?ip ?[Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nBQG.3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~ohW9Z1
盈余公积-储备基金 Surplus reserve - reserve fund x; N?'"GP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OLv (
盈余公积-利润归还投资 Surplus reserve - reture investment by investment I6UZ_H'E
主营业务收入 Sales mu*wX'.'
主营业务成本 Cost of sales h/X),
aK3
主营业务税金及附加 Sales tax _ A(J^;?
营业费用 Operating expenses \Ew2@dF{O
管理费用 General and administrative expenses ,}bC
财务费用 Financial expenses dJ$}]
投资收益 Investment income p B )nQ5l'
其他业务收入 Other operating income *Owq_)_ (|
营业外收入 Non-operating income H|Eu,eq-E
补贴收入 Subsidy income OyVp 3O
其他业务支出 Other operating expenses he/FtkU
营业外支出 Non-operating expenses Lz4iLLP
所得税 Income tax KzhldMJ^zq
直接人工成本差异(direct labor variance) |*!I(wm2i
直接材料成本差异(direct material variance) Hkpn/,D5
在产品计价(work-in-process costing) rZ^ DiFR
联产品成本计算(joint products costing) -~jM=f$
生产成本汇总程序(accumulation process of procluction cost)
<53~Y
制造费用差异(manufacturing expenses variance) D:f0W v
实际成本与估计成本(actual cost and estimated cost) #T+%$q [:
工资费用分配(salary costs allocation) .@R{T3 =Q
成本曲线(cost curve) ?g!py[CrE
农业生产成本(agriculture production cost)
Pb
!kl #
原始成本和重置成本(original cost and replacement cost) I 'C{=?
工程施工成本 g XG1 w>
直接成本与间接成本(direct cost and indirect cost) aR R*<dY
可控成本(controllable cost) ,Xao{o(
制造费用分配(manufacturing expenses allocation) z"R-Sme
理论成本与应用成本(theory cost and practice cost) O||M
|
辅助生产成本分配(auxiliary production cost allocation) WJ=^r@Sf
期间,费用 ^oj)#
(3C
成本控制程序(procedure of cost control) Wh "o L;O
成本记录(cost entry, cost recorder cost agenda) WPL Ah_fe
成本计算分批法(job costing method) ppS,9e-
成本计算分步法 2 rne=L
直接人工成本差异(direct labor variance) >Efv?8$E\
成本控制方法(cost control method)
