递延税款贷项 Deferred taxation credit M?iU$qI
股本 Share capital (}W+W\.
已归还投资 Investment returned GESEj%R/b
利润分配-其他转入 Profit appropriation - other transfer in i:6`Rmz1.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve x +=zG4Hm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve TzC'xWO
利润分配-提取储备基金 Profit appropriation - reserve fund =ZE]jmD4P
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WUwH W
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X0\2q D
利润分配-利润归还投资 Profit appropriation - return investment by profit G234UjN%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends INi9`M.h
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2qw -:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CEwMPPYnD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6`>WO_<z
期初未分配利润 Retained earnings, beginning of the year TN xl?5:
资本公积-股本溢价 Capital surplus - share premium cmLGMlFT
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3D"2yTM(
资本公积-接受现金捐赠 Capital surplus - cash donation S_E-H.d"
资本公积-股权投资准备 Capital surplus - investment reserve gn2*'_V~3
资本公积-拨款转入 Capital surplus - subsidiary eI+<^p_j2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation iP7
Cku}l
资本公积-其他 Capital surplus - others #H'j;=]:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve o$*aAgS+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >MuI-^3
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S>-x<'Os
盈余公积-储备基金 Surplus reserve - reserve fund mv5=>
Xc6
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {:D8@jb[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,buSU~c_Q
主营业务收入 Sales n(i Uc1Y
主营业务成本 Cost of sales BGtr= &Hq
主营业务税金及附加 Sales tax C 2f=9n/
营业费用 Operating expenses k<.$7Pl3U
管理费用 General and administrative expenses ~AVn$];{
财务费用 Financial expenses $pKlF0 .
投资收益 Investment income y&ZyThqg
其他业务收入 Other operating income eP d
营业外收入 Non-operating income
~ 4v
补贴收入 Subsidy income -B`Nkc
其他业务支出 Other operating expenses (i1JDe
营业外支出 Non-operating expenses 1V\tKDM
所得税 Income tax ~4 ~c+^PF
直接人工成本差异(direct labor variance) I~^t\iujs
直接材料成本差异(direct material variance) B]K
R *
在产品计价(work-in-process costing) bW]7$?acv
联产品成本计算(joint products costing) ~[_u@8l!mN
生产成本汇总程序(accumulation process of procluction cost) a
ns(^Up$
制造费用差异(manufacturing expenses variance) XniPNU
实际成本与估计成本(actual cost and estimated cost) $?_/`S1
3
工资费用分配(salary costs allocation) /|<Pn!}J
成本曲线(cost curve) Kyf,<zF
农业生产成本(agriculture production cost) %^bHQB%
原始成本和重置成本(original cost and replacement cost) J0ysZ]
工程施工成本 &d%\&fCm(
直接成本与间接成本(direct cost and indirect cost) K nl`[Nl
可控成本(controllable cost) PBeBI:
制造费用分配(manufacturing expenses allocation) j*.K|77WHj
理论成本与应用成本(theory cost and practice cost) f`$F^=
辅助生产成本分配(auxiliary production cost allocation) &$$o=Y g,
期间,费用 D*%? 0
成本控制程序(procedure of cost control) yt'P,m
成本记录(cost entry, cost recorder cost agenda) ^n|yfvR
成本计算分批法(job costing method) - w{`/
成本计算分步法 ~+A(zlYr~
直接人工成本差异(direct labor variance) e3#0r
成本控制方法(cost control method)