递延税款贷项 Deferred taxation credit |E9'ii&?B
股本 Share capital 6Vj=SYK
已归还投资 Investment returned 9vauCIfVC
利润分配-其他转入 Profit appropriation - other transfer in R uGG3"|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve bn%4s[CVb4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve n'@*RvI:
利润分配-提取储备基金 Profit appropriation - reserve fund Z0[ d;m*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yu>o7ie+;Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !T# EkMM
利润分配-利润归还投资 Profit appropriation - return investment by profit x']Fe7nv
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E 1`TQA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U0;pl2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends EeR} 34
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \c}pzBFd
期初未分配利润 Retained earnings, beginning of the year +# 3e<+!F
资本公积-股本溢价 Capital surplus - share premium al" =ld(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U,K=(I7OBX
资本公积-接受现金捐赠 Capital surplus - cash donation Yi j^hs@eV
资本公积-股权投资准备 Capital surplus - investment reserve KL yI*`
资本公积-拨款转入 Capital surplus - subsidiary zP&D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation /Nkxb&
资本公积-其他 Capital surplus - others @'9m()%-]g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2F cNzAaV
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve PX*}.L *x
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bq2f?uD-}
盈余公积-储备基金 Surplus reserve - reserve fund 8'"=y}]H~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EsS$th)d
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (6Ciq f8
主营业务收入 Sales DNr*|A2<
主营业务成本 Cost of sales j5[Y0)pV\
主营业务税金及附加 Sales tax ?<` ;lu/eL
营业费用 Operating expenses nTl2F1(sV7
管理费用 General and administrative expenses _= cU2
财务费用 Financial expenses \n`/?\r.z
投资收益 Investment income k1.%ZZMM
其他业务收入 Other operating income S Rk%BJ? ~
营业外收入 Non-operating income pm=m~
补贴收入 Subsidy income \zc R7 5
其他业务支出 Other operating expenses JOz4O
营业外支出 Non-operating expenses y 2)W"PuG
所得税 Income tax c5_/i7
直接人工成本差异(direct labor variance) f^ja2.*%?
直接材料成本差异(direct material variance) O0FUJGuTS
在产品计价(work-in-process costing) R nwFxFIQ
联产品成本计算(joint products costing) e#)N Ycr6
生产成本汇总程序(accumulation process of procluction cost) d_Jj&:"l
制造费用差异(manufacturing expenses variance) D4\[D8pD
实际成本与估计成本(actual cost and estimated cost) tpb lm|sW
工资费用分配(salary costs allocation) ('{ aOiSH
成本曲线(cost curve) l/,la]!T
农业生产成本(agriculture production cost) ;80^ GDk~S
原始成本和重置成本(original cost and replacement cost) \1SC:gN*#
工程施工成本 U.5R3z
直接成本与间接成本(direct cost and indirect cost) \%7fm#z6
可控成本(controllable cost) O}w%$ mq
制造费用分配(manufacturing expenses allocation)
d@p#{ -
理论成本与应用成本(theory cost and practice cost) RRXp9{x`
辅助生产成本分配(auxiliary production cost allocation) L9<\vJ
期间,费用 \_
成本控制程序(procedure of cost control) 1Au+X3
成本记录(cost entry, cost recorder cost agenda) R
+U$;r8l
成本计算分批法(job costing method) :w -:B^VB
成本计算分步法 2kt0Rxg
直接人工成本差异(direct labor variance) ~8yh,U
成本控制方法(cost control method)
