递延税款贷项 Deferred taxation credit 5h1!E
股本 Share capital _XXK1H x
已归还投资 Investment returned 7t5X
利润分配-其他转入 Profit appropriation - other transfer in Y@KZ:0<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ro@Zbm;P
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <Xp
F
利润分配-提取储备基金 Profit appropriation - reserve fund fj0+a0h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund qt/syF&s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund & /-
@R|
利润分配-利润归还投资 Profit appropriation - return investment by profit vc6UA%/f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D\(,:_ge
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 90sM S]a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $2]1 3j
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @EfCNOy
期初未分配利润 Retained earnings, beginning of the year &-<"HW
资本公积-股本溢价 Capital surplus - share premium }Bc'(2A;,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P:lvZ
资本公积-接受现金捐赠 Capital surplus - cash donation dr~MyQ
资本公积-股权投资准备 Capital surplus - investment reserve `"AjbCL
资本公积-拨款转入 Capital surplus - subsidiary Vnh
+2XiK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {
N)\It
资本公积-其他 Capital surplus - others )@eBe^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve j`,;J[Zd`h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [w=x 0J&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HZ8
j[kO
盈余公积-储备基金 Surplus reserve - reserve fund {Hp?rY@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]~WP;o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment z
mr=iK
主营业务收入 Sales #Yw^n?~~
主营业务成本 Cost of sales >-X&/i
主营业务税金及附加 Sales tax
`Z|sp
营业费用 Operating expenses FVY,CeA.
管理费用 General and administrative expenses *!Am6\+
财务费用 Financial expenses [ R~+p#l+Q
投资收益 Investment income x ?^c:`.
其他业务收入 Other operating income V.y+u7<3}
营业外收入 Non-operating income LvWU
%?
补贴收入 Subsidy income u:HKmP;
其他业务支出 Other operating expenses 7IK<9i4O
营业外支出 Non-operating expenses ATnD~iACY
所得税 Income tax .kC}. Q_
直接人工成本差异(direct labor variance) ,<EmuEw |
直接材料成本差异(direct material variance) `W]a
@\EYA
在产品计价(work-in-process costing) |o!<@/iH=
联产品成本计算(joint products costing) tH_#q"@)
生产成本汇总程序(accumulation process of procluction cost) Efp=z=E
制造费用差异(manufacturing expenses variance) '/sc `(`:0
实际成本与估计成本(actual cost and estimated cost) ~%<PEl|
工资费用分配(salary costs allocation) {q}:w{x9u
成本曲线(cost curve) l$zNsf.
农业生产成本(agriculture production cost) %i.|bIhmm
原始成本和重置成本(original cost and replacement cost) :[ITjkhde0
工程施工成本 +B8Ut{l
直接成本与间接成本(direct cost and indirect cost)
A:D\!5=
可控成本(controllable cost) <U~P-c
tN
制造费用分配(manufacturing expenses allocation) d\)v62
P
理论成本与应用成本(theory cost and practice cost) kk~{2
辅助生产成本分配(auxiliary production cost allocation) fx;5j;
期间,费用 nn=JM7e\9
成本控制程序(procedure of cost control) +u
T=Wb \
成本记录(cost entry, cost recorder cost agenda) Gi<f/xQk>
成本计算分批法(job costing method) ?5(L.XFm
成本计算分步法 M2s
直接人工成本差异(direct labor variance) s &.Z;X
成本控制方法(cost control method)