递延税款贷项 Deferred taxation credit bB:r]*_
s]
股本 Share capital 2JiAd*WK
已归还投资 Investment returned zNV!@Yr
利润分配-其他转入 Profit appropriation - other transfer in $
!|8g`Tm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cebs.sF:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b W=.K>|
利润分配-提取储备基金 Profit appropriation - reserve fund 80?6I%UB<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x)ddRq
l
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t;.^K\S4
利润分配-利润归还投资 Profit appropriation - return investment by profit RIy5ww}3|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 1p7cv~#95
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'dIX=/RZ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %XP_\lu]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _{LN{iqDv
期初未分配利润 Retained earnings, beginning of the year Uvjdx(fY[a
资本公积-股本溢价 Capital surplus - share premium M5GY>3P$c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ?$|uT
资本公积-接受现金捐赠 Capital surplus - cash donation +Lm3vj_N
资本公积-股权投资准备 Capital surplus - investment reserve R^J.?>0
资本公积-拨款转入 Capital surplus - subsidiary TL},Unq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bQ-Gp;]
资本公积-其他 Capital surplus - others Gnbfy4Z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve NP K#].F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OUEI~b1
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,vPe}OKj
盈余公积-储备基金 Surplus reserve - reserve fund 0jxO |N2)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund nG"tO'J6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?EI'^xg
主营业务收入 Sales f._l105.
主营业务成本 Cost of sales _:35d1[
主营业务税金及附加 Sales tax aO8ch
营业费用 Operating expenses };&HhBc!g
管理费用 General and administrative expenses C#
MFpT
财务费用 Financial expenses KX?o
n sZ
投资收益 Investment income 4. 1rJa
其他业务收入 Other operating income L([E98fo
营业外收入 Non-operating income J DLTOLG
补贴收入 Subsidy income Yim{U:F
其他业务支出 Other operating expenses ]43al f F#
营业外支出 Non-operating expenses }JRP,YNh
所得税 Income tax ry.;u*F
直接人工成本差异(direct labor variance) XB0a dp
直接材料成本差异(direct material variance) u~s
Sk
在产品计价(work-in-process costing) )^4ko
联产品成本计算(joint products costing) LnP3z5d(
生产成本汇总程序(accumulation process of procluction cost) 5]jx5!N
制造费用差异(manufacturing expenses variance) 16"#i
实际成本与估计成本(actual cost and estimated cost) q=|R89
工资费用分配(salary costs allocation) kf<c,3A
成本曲线(cost curve) S8
:"<B)
农业生产成本(agriculture production cost) 86 *;z-G
原始成本和重置成本(original cost and replacement cost) nD7|8,'
工程施工成本
}10\K
直接成本与间接成本(direct cost and indirect cost) 41u*w2j
可控成本(controllable cost) k*5'L<&
制造费用分配(manufacturing expenses allocation) ?2{bKIV_
理论成本与应用成本(theory cost and practice cost) "r
u]?{v
辅助生产成本分配(auxiliary production cost allocation) {jvOHu
期间,费用 z5x _fAT(
成本控制程序(procedure of cost control) KX!i\NHz
成本记录(cost entry, cost recorder cost agenda) v @:~mwy
成本计算分批法(job costing method) /\ytr%7 ,'
成本计算分步法 Y 4d3n
直接人工成本差异(direct labor variance) ~@{w\%(AK]
成本控制方法(cost control method)