递延税款贷项 Deferred taxation credit 3^ClAE"8
股本 Share capital DD
Z@$L!
已归还投资 Investment returned cl1T8vFM
利润分配-其他转入 Profit appropriation - other transfer in J4'eI[73
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve h(4v8ae
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GY*p?k<i
利润分配-提取储备基金 Profit appropriation - reserve fund @iiT<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _aphkeqd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~Ei<Z`3}7"
利润分配-利润归还投资 Profit appropriation - return investment by profit + 3gp%`c4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^q&x7Kv%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y2Tt
Y;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :0/7, i
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qK+5NF|
期初未分配利润 Retained earnings, beginning of the year }ZI
7J
资本公积-股本溢价 Capital surplus - share premium R_KH"`q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LeQjvW9y
资本公积-接受现金捐赠 Capital surplus - cash donation x;S @bY
资本公积-股权投资准备 Capital surplus - investment reserve U:`Kss`
资本公积-拨款转入 Capital surplus - subsidiary n<
,BmVQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation SM'|+ d
资本公积-其他 Capital surplus - others
G
*m0\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .}t
e>]A*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve e.> P8C<&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GyIV
Hby
盈余公积-储备基金 Surplus reserve - reserve fund gR**@t=;j
盈余公积-企业发展基金 Surplus reserve - enterprise development fund F
[M,]?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |pK!S
主营业务收入 Sales 1oS/`)
主营业务成本 Cost of sales #WuBL_nZ~
主营业务税金及附加 Sales tax !if
营业费用 Operating expenses /z!%d%"
管理费用 General and administrative expenses Dv"9qk
财务费用 Financial expenses sK{e*[I>W
投资收益 Investment income dM5-;
其他业务收入 Other operating income 8}[).d160
营业外收入 Non-operating income s%S
补贴收入 Subsidy income Y73C5.dNcE
其他业务支出 Other operating expenses [GR;?R5
营业外支出 Non-operating expenses eRYK3W
所得税 Income tax ;jXgAAz7
直接人工成本差异(direct labor variance) 97]E1j]
直接材料成本差异(direct material variance) .8R@2c`}Cs
在产品计价(work-in-process costing) "[k3kAm
联产品成本计算(joint products costing) p ?!/+
生产成本汇总程序(accumulation process of procluction cost) 1^}+=~
制造费用差异(manufacturing expenses variance) UZMd~|
实际成本与估计成本(actual cost and estimated cost) S!UaH>Rh
工资费用分配(salary costs allocation) H)?z
#x
成本曲线(cost curve) Wri<h:1
农业生产成本(agriculture production cost) )UR7i8]!0
原始成本和重置成本(original cost and replacement cost) QY/w
工程施工成本 UpG~[u)%@
直接成本与间接成本(direct cost and indirect cost) ?}0 ,o.
可控成本(controllable cost) KwS@D9bok
制造费用分配(manufacturing expenses allocation) +R &gqja
理论成本与应用成本(theory cost and practice cost) s#11FfF`
辅助生产成本分配(auxiliary production cost allocation) ]`K2N
期间,费用 'NmRR]Q9
成本控制程序(procedure of cost control) 6'/ #+,d'
成本记录(cost entry, cost recorder cost agenda) qna8|3eP
成本计算分批法(job costing method) l-Z4Mq6*L
成本计算分步法 %Zi} MPx
直接人工成本差异(direct labor variance) }OUt sh ]y
成本控制方法(cost control method)