递延税款贷项 Deferred taxation credit l9z{pZ\KM
股本 Share capital VK%
j45D `
已归还投资 Investment returned yJ*g ;
利润分配-其他转入 Profit appropriation - other transfer in &HtG&RvQf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qoSZ+ khS$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve KtcuGI /A
利润分配-提取储备基金 Profit appropriation - reserve fund 42=/$ V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund OWZ;X }x
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ao, <G.>R
利润分配-利润归还投资 Profit appropriation - return investment by profit T:3}W0s,
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %+oV-o\ #A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XB<Q A>dLh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D22A)0+_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P\%aJ'f~
期初未分配利润 Retained earnings, beginning of the year &sooXKlv |
资本公积-股本溢价 Capital surplus - share premium d Z x
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M;s T+Z{
资本公积-接受现金捐赠 Capital surplus - cash donation 9>/: c\q+
资本公积-股权投资准备 Capital surplus - investment reserve {'6-;2& f
资本公积-拨款转入 Capital surplus - subsidiary tja7
y"(]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]\F}-I[
资本公积-其他 Capital surplus - others H^XTzE
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >AW&Lfw$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #ds@!u+&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cd;~60@K
盈余公积-储备基金 Surplus reserve - reserve fund LJOJ2x
盈余公积-企业发展基金 Surplus reserve - enterprise development fund /%AA\`: 6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment W)Mc $`nX
主营业务收入 Sales hR,5U=+M7
主营业务成本 Cost of sales <f;X s(
主营业务税金及附加 Sales tax p /gf
营业费用 Operating expenses 22Oe~W ;
管理费用 General and administrative expenses *0z'!m12
财务费用 Financial expenses u-=VrHff^*
投资收益 Investment income %UB+N 8x`a
其他业务收入 Other operating income Go
!{T
营业外收入 Non-operating income "\qm + g
补贴收入 Subsidy income 6|Xm8,]yRw
其他业务支出 Other operating expenses Hl
z$@[$
营业外支出 Non-operating expenses ?>q5Abp[
所得税 Income tax F6Q nz8|
直接人工成本差异(direct labor variance) IJBIO
>Z/
直接材料成本差异(direct material variance) _ .x icov
在产品计价(work-in-process costing) %JuT'7VB
联产品成本计算(joint products costing) f\~A72-
生产成本汇总程序(accumulation process of procluction cost) g:?p/L
制造费用差异(manufacturing expenses variance) 6*s:I&
实际成本与估计成本(actual cost and estimated cost) V82hk0*j
工资费用分配(salary costs allocation) 5>>JQ2'W
成本曲线(cost curve) c3J12+~;
农业生产成本(agriculture production cost) 0W ,.1J2*
原始成本和重置成本(original cost and replacement cost) Q+dLWFI
工程施工成本 ~N8$abQJV
直接成本与间接成本(direct cost and indirect cost) 4S*dNYc
可控成本(controllable cost) Dyh|F\T
制造费用分配(manufacturing expenses allocation) j#
n
理论成本与应用成本(theory cost and practice cost) 7w.9PNhy
辅助生产成本分配(auxiliary production cost allocation) R T/)<RT9
期间,费用 lbC9^~T +
成本控制程序(procedure of cost control) Z<`:xFy(
成本记录(cost entry, cost recorder cost agenda) bdHHOpXM
成本计算分批法(job costing method) 8b< ' jft
成本计算分步法 ^=y%s
直接人工成本差异(direct labor variance) Wo~;h (6
成本控制方法(cost control method)
