递延税款贷项 Deferred taxation credit VBS}2>p
股本 Share capital 5S
_fvW;
已归还投资 Investment returned 4;3Vc%
利润分配-其他转入 Profit appropriation - other transfer in V6'u\Ch|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `(`-S
md
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
;(J&%
利润分配-提取储备基金 Profit appropriation - reserve fund u[PG/p
loc
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^IyQzBO j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund HFTeG4R
利润分配-利润归还投资 Profit appropriation - return investment by profit =:xX~,qmv
利润分配-应付优先股股利 Profit appropriation - preference shares dividends HY1K
(T
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Nnr[@^M5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '+Z Jf&Ox
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g|->W]q@;
期初未分配利润 Retained earnings, beginning of the year @"A
5yD5
资本公积-股本溢价 Capital surplus - share premium WVhQ?2@ }
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve R4R\ B
资本公积-接受现金捐赠 Capital surplus - cash donation @$ Nti>
资本公积-股权投资准备 Capital surplus - investment reserve 8 5)C7tJ-g
资本公积-拨款转入 Capital surplus - subsidiary u\=
05N6G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'q_ Z
dw%
资本公积-其他 Capital surplus - others &-p~
UZy
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }9W[7V?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {.p ;V
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ],[<^= |
盈余公积-储备基金 Surplus reserve - reserve fund
^Y;,cLXJ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (*=>YE'V{
盈余公积-利润归还投资 Surplus reserve - reture investment by investment mMOgx
主营业务收入 Sales 2 7+faR
主营业务成本 Cost of sales =nc;~u|]
主营业务税金及附加 Sales tax @ext6cFe3<
营业费用 Operating expenses G`jvy@
管理费用 General and administrative expenses s!
财务费用 Financial expenses Bq Hq S
投资收益 Investment income 9-q> W
其他业务收入 Other operating income QV HI}3~
营业外收入 Non-operating income Y?7GFkIP$
补贴收入 Subsidy income FG{,l=Z0
其他业务支出 Other operating expenses ]!P8 {xmb@
营业外支出 Non-operating expenses 7&wxnxSk^
所得税 Income tax [7~AWZU3
直接人工成本差异(direct labor variance) hGw}o,g
直接材料成本差异(direct material variance) O IpT 9
在产品计价(work-in-process costing) ZzTkEz >
联产品成本计算(joint products costing) G 4~@
生产成本汇总程序(accumulation process of procluction cost) = M4:nt
制造费用差异(manufacturing expenses variance) (ER9.k2
实际成本与估计成本(actual cost and estimated cost) `''y,{Fs
工资费用分配(salary costs allocation) _yR_u+5
成本曲线(cost curve) ,Eh]Zv1 AE
农业生产成本(agriculture production cost) @_$$'XA7
原始成本和重置成本(original cost and replacement cost) F=w:!tqA
工程施工成本 )*XWe|H_
直接成本与间接成本(direct cost and indirect cost) *QWOW g4w
可控成本(controllable cost) X$1YvYsID
制造费用分配(manufacturing expenses allocation) v<g~ EjzCf
理论成本与应用成本(theory cost and practice cost) 4e
eh+T
辅助生产成本分配(auxiliary production cost allocation) cN?/YkW?]
期间,费用 j$XaO%y)
成本控制程序(procedure of cost control) /5 "T46jD
成本记录(cost entry, cost recorder cost agenda) 3h>L0
成本计算分批法(job costing method) 1 n&% L8]
成本计算分步法 [q3zs_nz
直接人工成本差异(direct labor variance) Z|N$qm}
成本控制方法(cost control method)
