递延税款贷项 Deferred taxation credit (:-DuUt
股本 Share capital D=9x/ ) *G
已归还投资 Investment returned Rg0\Ng4|G
利润分配-其他转入 Profit appropriation - other transfer in RoJ&dK
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BN#^
/a-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~@itZ,d\
利润分配-提取储备基金 Profit appropriation - reserve fund [}P|OCW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k E6\G}zj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Jv7 @[<$
利润分配-利润归还投资 Profit appropriation - return investment by profit 6JK;]Ah
利润分配-应付优先股股利 Profit appropriation - preference shares dividends aL#b8dCy'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M&Ycw XV:Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mN@0lf
k;
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'y'>0'et
期初未分配利润 Retained earnings, beginning of the year mUnn k`v
资本公积-股本溢价 Capital surplus - share premium LjxTRtB_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YdC:P#
Nf
资本公积-接受现金捐赠 Capital surplus - cash donation B<:i[~`7t
资本公积-股权投资准备 Capital surplus - investment reserve VMHiuBz:
资本公积-拨款转入 Capital surplus - subsidiary J
)@x:,o
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 0A pvuf1
资本公积-其他 Capital surplus - others (_<ruwV]`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '- W
p|A
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g K#a C [
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
#-e3m/>
盈余公积-储备基金 Surplus reserve - reserve fund /SN
.M6~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r"5]U`+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S&.DpsK
主营业务收入 Sales ;9u6]%hQTX
主营业务成本 Cost of sales ,:=E+sS
主营业务税金及附加 Sales tax cC4*4bMm
营业费用 Operating expenses Q?[k>fu 0
管理费用 General and administrative expenses 7p u*/W~
财务费用 Financial expenses |mmIu_
投资收益 Investment income I&>R]DV
其他业务收入 Other operating income 1iF
|t5>e
营业外收入 Non-operating income E37`g}ZS
补贴收入 Subsidy income Z(Q?epyT
其他业务支出 Other operating expenses Y*J`W f(w
营业外支出 Non-operating expenses $9Z8P_^.0(
所得税 Income tax F_V ~UX1D
直接人工成本差异(direct labor variance) U
R@'J@V#:
直接材料成本差异(direct material variance) kw=+"U
在产品计价(work-in-process costing) QdDdrR^&
联产品成本计算(joint products costing) Q
v{q:=k
生产成本汇总程序(accumulation process of procluction cost) <=19KSGFt
制造费用差异(manufacturing expenses variance) B;G|2um:$
实际成本与估计成本(actual cost and estimated cost) QD"V=}'?
工资费用分配(salary costs allocation) yKfRwO[ j
成本曲线(cost curve) <niHJ
*
农业生产成本(agriculture production cost) K
7YpGGd5
原始成本和重置成本(original cost and replacement cost) eJ7A.O
工程施工成本 Fnll&TF
直接成本与间接成本(direct cost and indirect cost) q;B-np?U
可控成本(controllable cost) gDAA>U3|$
制造费用分配(manufacturing expenses allocation) <M+Z lF-`
理论成本与应用成本(theory cost and practice cost) -Frx {3
辅助生产成本分配(auxiliary production cost allocation) ,F:l?dfB\I
期间,费用 #a}
fI
成本控制程序(procedure of cost control) W0gaOew(^
成本记录(cost entry, cost recorder cost agenda) _CI! 7%
成本计算分批法(job costing method) 6S`eN\s
成本计算分步法 7CwG(c/5
直接人工成本差异(direct labor variance) ChmPO|2F
成本控制方法(cost control method)
