递延税款贷项 Deferred taxation credit ^J327
股本 Share capital g#e"BBm=A
已归还投资 Investment returned QS[%`-dR2
利润分配-其他转入 Profit appropriation - other transfer in +XsY*$O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve n`6vM4rM)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `'~|DG}a
利润分配-提取储备基金 Profit appropriation - reserve fund E @7! :
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h
/on
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B|8(}Ciqx
利润分配-利润归还投资 Profit appropriation - return investment by profit tw;`H( UZ^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends x ` $4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E 0YXgQa
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8u>E(Vmpu
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O!a5
期初未分配利润 Retained earnings, beginning of the year 5)}xqE"x
资本公积-股本溢价 Capital surplus - share premium A&z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve BQ m H9g|2
资本公积-接受现金捐赠 Capital surplus - cash donation *w!H -*`
资本公积-股权投资准备 Capital surplus - investment reserve P/27+5 (|
资本公积-拨款转入 Capital surplus - subsidiary +
!X^E9ra
资本公积-外币资本折算差额 Capital surplus - foreign currency translation # H4dmnV
资本公积-其他 Capital surplus - others ,+2ytN*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Lm8 cY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _:{XL c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )UWE.o BI
盈余公积-储备基金 Surplus reserve - reserve fund >8ePx,+!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ) yjHABGJ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sx6`
g;
主营业务收入 Sales k1X <jC]P
主营业务成本 Cost of sales JM oWA0f
主营业务税金及附加 Sales tax &cZD{Z
营业费用 Operating expenses +_+}^Nf]Y3
管理费用 General and administrative expenses 7.]ZD`"Bb
财务费用 Financial expenses (HY|0Bgr
投资收益 Investment income C6GYhG]
其他业务收入 Other operating income 8G9V8hS1#B
营业外收入 Non-operating income F$)Ki(m q
补贴收入 Subsidy income hF6EOCY6D
其他业务支出 Other operating expenses K{ N#^L!
营业外支出 Non-operating expenses gX);/;9mm+
所得税 Income tax pCv=rK@
直接人工成本差异(direct labor variance) $AoN ,B>
直接材料成本差异(direct material variance) B;^7Yu0,
在产品计价(work-in-process costing) m|'TPy
联产品成本计算(joint products costing) fuQ? @F
生产成本汇总程序(accumulation process of procluction cost) c" yf>0
制造费用差异(manufacturing expenses variance) ZYg="q0x&
实际成本与估计成本(actual cost and estimated cost) Z[|(}9v?~
工资费用分配(salary costs allocation) 6zyozJA
成本曲线(cost curve) Q &yfl
农业生产成本(agriculture production cost) 9hcZbM]
原始成本和重置成本(original cost and replacement cost) LTr n$k3}
工程施工成本 *2@Ne[dYEF
直接成本与间接成本(direct cost and indirect cost) PZQ}G*p3
可控成本(controllable cost) P*G&pitT
制造费用分配(manufacturing expenses allocation) y!!p:3
理论成本与应用成本(theory cost and practice cost) U1B5gjN
辅助生产成本分配(auxiliary production cost allocation) A2]N :=
期间,费用 ]kR 93
成本控制程序(procedure of cost control) ^oM* f{9
成本记录(cost entry, cost recorder cost agenda) Z|E( !"zE9
成本计算分批法(job costing method) )'92{-A0
成本计算分步法 wOINcEdx
直接人工成本差异(direct labor variance) g {wDI7"<q
成本控制方法(cost control method)
