递延税款贷项 Deferred taxation credit 't'2z
股本 Share capital J>Bc-%.Q
已归还投资 Investment returned dlCmSCp%
利润分配-其他转入 Profit appropriation - other transfer in /A1qTG=Br
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
,)Z1&J?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -I.BQ
利润分配-提取储备基金 Profit appropriation - reserve fund zCI.^^<?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rL|9Xru
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m
e2$ R>@
利润分配-利润归还投资 Profit appropriation - return investment by profit I
T gzD"d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends tqzr +
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~ As_O6JI
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O>[B"mM t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'Oa(]Br[
期初未分配利润 Retained earnings, beginning of the year L^e %oQ>s
资本公积-股本溢价 Capital surplus - share premium !]l;n
Fd
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^Ec wY- Qr
资本公积-接受现金捐赠 Capital surplus - cash donation tLzKM+Ct#
资本公积-股权投资准备 Capital surplus - investment reserve g^[BnP)I
资本公积-拨款转入 Capital surplus - subsidiary l,:> B-FV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation jq( QL%)_O
资本公积-其他 Capital surplus - others ".sRi
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve A+ LX37B
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z@ U5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y;#H0v>E
盈余公积-储备基金 Surplus reserve - reserve fund #D
.hZ=!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M+-1/vR *@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <~n%=^knE
主营业务收入 Sales /dwj:g0y
主营业务成本 Cost of sales g<^-[w4/
主营业务税金及附加 Sales tax rn RWL4
营业费用 Operating expenses Y Sux#*#H
管理费用 General and administrative expenses w G
X\ub#!
财务费用 Financial expenses %
O
Jq( }
投资收益 Investment income oD=+
其他业务收入 Other operating income :i oD *k
营业外收入 Non-operating income <F ?UdMT4y
补贴收入 Subsidy income ^ wb 9 n
其他业务支出 Other operating expenses x\ 5v^$
营业外支出 Non-operating expenses X][=(l!;w7
所得税 Income tax jO}<W 1qy
直接人工成本差异(direct labor variance) 1; JH0~403
直接材料成本差异(direct material variance) z9JZV`dNgz
在产品计价(work-in-process costing) n. .R'vNj
联产品成本计算(joint products costing) 7.bP
Pr&
生产成本汇总程序(accumulation process of procluction cost) QSyPtjg]
制造费用差异(manufacturing expenses variance) Zb$P`~(%
实际成本与估计成本(actual cost and estimated cost) lf}%^ od~6
工资费用分配(salary costs allocation) &VT O9d
成本曲线(cost curve) lK3{~ \J-
农业生产成本(agriculture production cost)
>f*Zf(F
原始成本和重置成本(original cost and replacement cost) .4XX
)f5
工程施工成本 Xd5uF/w
直接成本与间接成本(direct cost and indirect cost) VF:95F;@
可控成本(controllable cost) |'](zEwq
制造费用分配(manufacturing expenses allocation) | nmt /[
理论成本与应用成本(theory cost and practice cost) 6"/4@?
辅助生产成本分配(auxiliary production cost allocation) SHRn $<
期间,费用 fr<V ])
成本控制程序(procedure of cost control) NE+
;<mW
成本记录(cost entry, cost recorder cost agenda) g) nT]+&
成本计算分批法(job costing method) }NKnV3G/Z
成本计算分步法 ]K|td)1X
直接人工成本差异(direct labor variance) .~fov8
成本控制方法(cost control method)
