递延税款贷项 Deferred taxation credit -8<vW e
股本 Share capital I`i"*z
已归还投资 Investment returned }Gy M<!:
利润分配-其他转入 Profit appropriation - other transfer in )OVa7[-T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1EWZA
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =q`T|9v
利润分配-提取储备基金 Profit appropriation - reserve fund .0~uM!3y
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /H3w7QU
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s{j A!T}
利润分配-利润归还投资 Profit appropriation - return investment by profit ^5(d^N
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gx?r8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =)gdxywoC
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends V
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利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1xkrhqq
期初未分配利润 Retained earnings, beginning of the year 4- Jwy
资本公积-股本溢价 Capital surplus - share premium ek0!~v<I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I3d}DpPx%
资本公积-接受现金捐赠 Capital surplus - cash donation o
P;6i
资本公积-股权投资准备 Capital surplus - investment reserve N^@:+,<3
资本公积-拨款转入 Capital surplus - subsidiary Hrph>v
资本公积-外币资本折算差额 Capital surplus - foreign currency translation J_m@YkK
资本公积-其他 Capital surplus - others `Pc<0*`a
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve bovAFdHW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Id>4fF:o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;gD
\JA
盈余公积-储备基金 Surplus reserve - reserve fund `|nCnT'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QCE7VV1Rw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment uoe
Zb=<
主营业务收入 Sales VuH ->
主营业务成本 Cost of sales 8N?D1;F;
主营业务税金及附加 Sales tax 7]ysvSM
营业费用 Operating expenses SgehOu
管理费用 General and administrative expenses |D%mWQng
财务费用 Financial expenses 2Q5 @2jT
投资收益 Investment income o[fg:/5)
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其他业务收入 Other operating income 1 <+
aF,
营业外收入 Non-operating income kc't
补贴收入 Subsidy income uLWu. Vx
其他业务支出 Other operating expenses :zLf~W
营业外支出 Non-operating expenses }2Euz.0
所得税 Income tax GZNN2
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直接人工成本差异(direct labor variance) x\8|A
直接材料成本差异(direct material variance) |iUC\F=-
在产品计价(work-in-process costing) &b}g.)RI
联产品成本计算(joint products costing) $Th)z}A}EA
生产成本汇总程序(accumulation process of procluction cost) q!@!eC[b
制造费用差异(manufacturing expenses variance) b/]4#?g
实际成本与估计成本(actual cost and estimated cost) zqXF`MAB=
工资费用分配(salary costs allocation) r9'[7b1l
成本曲线(cost curve) bvB',yBZ
农业生产成本(agriculture production cost) hpb|| V
原始成本和重置成本(original cost and replacement cost) 3IlVSR
^py
工程施工成本 KvPCb%!ZP
直接成本与间接成本(direct cost and indirect cost) V<jj'dZfW
可控成本(controllable cost) 10*Tk 8
制造费用分配(manufacturing expenses allocation) , 6X;YY
理论成本与应用成本(theory cost and practice cost) ,)#rD9ZnC
辅助生产成本分配(auxiliary production cost allocation) ~ILv*v@m
期间,费用 $5)#L$!,]
成本控制程序(procedure of cost control) iC=>wrqY>
成本记录(cost entry, cost recorder cost agenda) ]0ErT9
成本计算分批法(job costing method) )Ak#1w&q
成本计算分步法 nH6SA1$kW
直接人工成本差异(direct labor variance) wGKxT
ap
成本控制方法(cost control method)