递延税款贷项 Deferred taxation credit ;)7 GdR^K
股本 Share capital d&G#3}kOb%
已归还投资 Investment returned Y;I>rC (
利润分配-其他转入 Profit appropriation - other transfer in 5,~Ju>y*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Pbo759q 1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,GVD.whUl
利润分配-提取储备基金 Profit appropriation - reserve fund n 97pxD_74
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?7k%4 ~H t
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ex`!C]sQ
利润分配-利润归还投资 Profit appropriation - return investment by profit ibj3i7G?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F?y4 L9|e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5vSJjh S
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]>T4 \?aC
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]f}#&]<(T
期初未分配利润 Retained earnings, beginning of the year rdBF+YN9/?
资本公积-股本溢价 Capital surplus - share premium 9vL n# _
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve GYJ
lX
资本公积-接受现金捐赠 Capital surplus - cash donation c7~>uNgJ
资本公积-股权投资准备 Capital surplus - investment reserve &aLelJ~
资本公积-拨款转入 Capital surplus - subsidiary ~k[mowz0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lKT<aYX
资本公积-其他 Capital surplus - others [OU[i(,{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <n|ayxA)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
HQ0f
Y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8~@?cy1j!
盈余公积-储备基金 Surplus reserve - reserve fund }bA@ QEJ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QKVFH:"3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment y7Sey;
主营业务收入 Sales ]hHL[hoFC
主营业务成本 Cost of sales s k>E(Myo
主营业务税金及附加 Sales tax m2 esVvP
营业费用 Operating expenses c8<qn+=%?
管理费用 General and administrative expenses yzH[~O7
财务费用 Financial expenses PN"s ^]4
投资收益 Investment income '2= $pw
其他业务收入 Other operating income x(r~<a[
营业外收入 Non-operating income c7R<5f
补贴收入 Subsidy income
|08'd 5
其他业务支出 Other operating expenses q y\Z2k
营业外支出 Non-operating expenses fFiFS\''V
所得税 Income tax m6 V L
直接人工成本差异(direct labor variance)
+ _"AF|
直接材料成本差异(direct material variance) [5T{`&
在产品计价(work-in-process costing) 4apy {W
联产品成本计算(joint products costing) :41Ch^\
E
生产成本汇总程序(accumulation process of procluction cost) @;1Ym\zc
制造费用差异(manufacturing expenses variance) ~A-Y%
P
实际成本与估计成本(actual cost and estimated cost) "' @>cJ=
工资费用分配(salary costs allocation) JQ"R%g` 8
成本曲线(cost curve) Spm7kw
农业生产成本(agriculture production cost)
M 4rK
原始成本和重置成本(original cost and replacement cost) D.:6X'hp
工程施工成本 hwj:$m R
直接成本与间接成本(direct cost and indirect cost) M:/)| fk
可控成本(controllable cost) CA[3 R
制造费用分配(manufacturing expenses allocation) -qNun3
理论成本与应用成本(theory cost and practice cost) 2M$^|j:[
辅助生产成本分配(auxiliary production cost allocation) `"RT(` m
期间,费用 - :~"c@D
成本控制程序(procedure of cost control) #[B]\HO
成本记录(cost entry, cost recorder cost agenda) o4F?Rx,L
成本计算分批法(job costing method) ~[ZRE @
成本计算分步法 0E^6"nt7N
直接人工成本差异(direct labor variance) mR3-+dB/
成本控制方法(cost control method)
