递延税款贷项 Deferred taxation credit Bd8{25{c
股本 Share capital 9B&fEmgEc?
已归还投资 Investment returned u2FD@Xq?
利润分配-其他转入 Profit appropriation - other transfer in +=N!37+G
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve l MQ_S"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w,s++bV;L
利润分配-提取储备基金 Profit appropriation - reserve fund 2 #XYR>[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #^] v5s
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund }|Ao@UvH
利润分配-利润归还投资 Profit appropriation - return investment by profit fOHg z ,x=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends liuw!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "44A#0)B'l
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2~wIHtd
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4 g%BCGsys
期初未分配利润 Retained earnings, beginning of the year #Bih=A
#
资本公积-股本溢价 Capital surplus - share premium T'K6Q cu
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D,c53B6M
资本公积-接受现金捐赠 Capital surplus - cash donation ^^;#Si
资本公积-股权投资准备 Capital surplus - investment reserve ]zt77'J
资本公积-拨款转入 Capital surplus - subsidiary \ y^Ho1Fj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^z^zsNx
资本公积-其他 Capital surplus - others c*@#0B
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^ W*T~V*8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =.Hq]l6+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C||9 u}Q<
盈余公积-储备基金 Surplus reserve - reserve fund ?R MOy$L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '=V!Y$t n
盈余公积-利润归还投资 Surplus reserve - reture investment by investment : g+5cs
主营业务收入 Sales Nr(t 5TP^
主营业务成本 Cost of sales T`7HQf ;
主营业务税金及附加 Sales tax 89kxRH\IhG
营业费用 Operating expenses
sx]kH $
管理费用 General and administrative expenses 7C::%OF~7
财务费用 Financial expenses ;UnJrP-if
投资收益 Investment income r2xXS&9!|
其他业务收入 Other operating income BB .^[:,dA
营业外收入 Non-operating income WxrG o o^
补贴收入 Subsidy income RP9jZRDbZ
其他业务支出 Other operating expenses W[R^5{ k`
营业外支出 Non-operating expenses c?/R=/H
所得税 Income tax e6(Pw20)s
直接人工成本差异(direct labor variance) e{}
o QK
直接材料成本差异(direct material variance) uex m|5|
在产品计价(work-in-process costing) ]}z a
联产品成本计算(joint products costing)
ib,BYFKEW
生产成本汇总程序(accumulation process of procluction cost) :MF F*1
制造费用差异(manufacturing expenses variance) YPU*T&~
实际成本与估计成本(actual cost and estimated cost) Af`qe+0E
工资费用分配(salary costs allocation) +5k^-
成本曲线(cost curve) P2t{il
农业生产成本(agriculture production cost) F3Y/Miw
原始成本和重置成本(original cost and replacement cost) ~M !9
E])
工程施工成本 |RS(QU<QE
直接成本与间接成本(direct cost and indirect cost) ~B2,edkM
可控成本(controllable cost) ;iq5 8.
制造费用分配(manufacturing expenses allocation) p3q
>a<
理论成本与应用成本(theory cost and practice cost) ;& 2f {
辅助生产成本分配(auxiliary production cost allocation) 7+Z%#G~ T
期间,费用 Pf/_lBtL
成本控制程序(procedure of cost control) u &qFE=5:
成本记录(cost entry, cost recorder cost agenda) dW4FMm >|
成本计算分批法(job costing method) }NgevsV>;
成本计算分步法 9()d7Y#d/`
直接人工成本差异(direct labor variance) ,'%wadOo
成本控制方法(cost control method)
