递延税款贷项 Deferred taxation credit r*mYtS
股本 Share capital Z-CA9&4Uh
已归还投资 Investment returned X(d:!-_m *
利润分配-其他转入 Profit appropriation - other transfer in wsrdBxd5
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T7ShE-X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /J-.K*xKt
利润分配-提取储备基金 Profit appropriation - reserve fund ]5*H/8Ke7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund YSB> WBS-<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund V+>RF
利润分配-利润归还投资 Profit appropriation - return investment by profit @~$=96^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends c{D<+XM
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o\W>$$EXD
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends h){ #dU+&
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8%4v6No&*
期初未分配利润 Retained earnings, beginning of the year ?6vGE~ MuR
资本公积-股本溢价 Capital surplus - share premium |I"&Z+m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8TH;6-RT
资本公积-接受现金捐赠 Capital surplus - cash donation wb#[&2i
资本公积-股权投资准备 Capital surplus - investment reserve ^o Ds*F
资本公积-拨款转入 Capital surplus - subsidiary e]!`94f
资本公积-外币资本折算差额 Capital surplus - foreign currency translation K\ p Z
资本公积-其他 Capital surplus - others $M- "a z]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ||cI~qg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V0,5c`H c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Tp~Qg{%Og
盈余公积-储备基金 Surplus reserve - reserve fund L*Ffic
盈余公积-企业发展基金 Surplus reserve - enterprise development fund T[[E )f1[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 90J WU$K
主营业务收入 Sales 4M>]0%3.D
主营业务成本 Cost of sales KTo}xLT
主营业务税金及附加 Sales tax 0.!vp?
营业费用 Operating expenses AxJqLSfyb,
管理费用 General and administrative expenses >PdrLwKS
财务费用 Financial expenses &BKnJ {,H
投资收益 Investment income 2"
v{
其他业务收入 Other operating income C)qG<PW.!
营业外收入 Non-operating income x` wUi*G
补贴收入 Subsidy income OL#i !ia.
其他业务支出 Other operating expenses g
p|G q
营业外支出 Non-operating expenses ="@f~~
所得税 Income tax Ek0
6=2i
直接人工成本差异(direct labor variance) `7`` 1TL
直接材料成本差异(direct material variance) 4yMi9Ri4H
在产品计价(work-in-process costing) M!VW/vdywL
联产品成本计算(joint products costing) Bz,Xg-k+
生产成本汇总程序(accumulation process of procluction cost) ed/
"O gA
制造费用差异(manufacturing expenses variance) ?g K|R
实际成本与估计成本(actual cost and estimated cost) DeN2P
工资费用分配(salary costs allocation) = =KDr 0|G
成本曲线(cost curve) Y.52`s6F
农业生产成本(agriculture production cost) 6] !Jo)BF
原始成本和重置成本(original cost and replacement cost) )h(=X&(d
工程施工成本 0"sZP \<p
直接成本与间接成本(direct cost and indirect cost) b\NY! )B
可控成本(controllable cost) b83m'`vRM
制造费用分配(manufacturing expenses allocation) "0>AefFd#
理论成本与应用成本(theory cost and practice cost) 7|ACJv6%9
辅助生产成本分配(auxiliary production cost allocation) |9m*? 7
期间,费用 A}uW y^w
成本控制程序(procedure of cost control) U;
#v-'Z
成本记录(cost entry, cost recorder cost agenda) b9E b"
成本计算分批法(job costing method) [4])\q^q
成本计算分步法 \H PB{
;
直接人工成本差异(direct labor variance) (c3O> *M
成本控制方法(cost control method)
