递延税款贷项 Deferred taxation credit m6r )Z5}f
股本 Share capital S[ ~O')
已归还投资 Investment returned *fl{Y(_OO
利润分配-其他转入 Profit appropriation - other transfer in "'!%};
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve As+;q NO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ejms)JK+
利润分配-提取储备基金 Profit appropriation - reserve fund T]6 c9_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [9O~$! <%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund , ![D u::1
利润分配-利润归还投资 Profit appropriation - return investment by profit q[7d7i/r6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %x6Ov\s2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %md^S
|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends So=nB} b[?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `_1(Q9Q
期初未分配利润 Retained earnings, beginning of the year Q*:h/Lhb&
资本公积-股本溢价 Capital surplus - share premium pf8O`e,Awf
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :5S |x/
资本公积-接受现金捐赠 Capital surplus - cash donation BY*2y
p }7
资本公积-股权投资准备 Capital surplus - investment reserve (~Uel1~@
资本公积-拨款转入 Capital surplus - subsidiary A!{.|x[S44
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +^*5${g;@H
资本公积-其他 Capital surplus - others adI!W-/R:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lU $4NU wM
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gr>o
E#7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve /> 3
盈余公积-储备基金 Surplus reserve - reserve fund a_{io`h3&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7w Q+giu
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ojx'g8yO
主营业务收入 Sales Y=a v8Y|`
主营业务成本 Cost of sales "%E-X:Il#
主营业务税金及附加 Sales tax u`Z
0{d
营业费用 Operating expenses 0\'Q&oTo
管理费用 General and administrative expenses I
f3{E
财务费用 Financial expenses qBy NHo7Tb
投资收益 Investment income !ww :O| 0
其他业务收入 Other operating income q9^Y ?`
营业外收入 Non-operating income zg#m09[4
补贴收入 Subsidy income GsIwY {d
其他业务支出 Other operating expenses 1l+kO,X]
营业外支出 Non-operating expenses {} _ Nep/;
所得税 Income tax *p&^!ct
直接人工成本差异(direct labor variance) x}?DkFuxb
直接材料成本差异(direct material variance) heL$2dZ5H
在产品计价(work-in-process costing) %j'G.*TD
联产品成本计算(joint products costing) Vvm=MBgN
生产成本汇总程序(accumulation process of procluction cost) ,-(T"Ph <
制造费用差异(manufacturing expenses variance) O 3kg
实际成本与估计成本(actual cost and estimated cost)
U g}8y8
工资费用分配(salary costs allocation) [DZqCo
成本曲线(cost curve) R9Sf!LR
农业生产成本(agriculture production cost) U*3A M_w
原始成本和重置成本(original cost and replacement cost) 7fju
工程施工成本 Zc'|!pT _
直接成本与间接成本(direct cost and indirect cost) oX'0o 'c
可控成本(controllable cost) 6<x~Mk'u)
制造费用分配(manufacturing expenses allocation) khU6*`lQ
理论成本与应用成本(theory cost and practice cost) K(nS$x1
G
辅助生产成本分配(auxiliary production cost allocation) CmEpir{}(
期间,费用 iHAU|`'N)
成本控制程序(procedure of cost control) K8HIuQ!=
成本记录(cost entry, cost recorder cost agenda) rv9B}%e
成本计算分批法(job costing method) *jk3 \KaoV
成本计算分步法 0xJ7M.
直接人工成本差异(direct labor variance) 4q>7OB:e
成本控制方法(cost control method)
