递延税款贷项 Deferred taxation credit AUG#_HE]k
股本 Share capital t6 "%3#s
已归还投资 Investment returned fgp]x&5Q
利润分配-其他转入 Profit appropriation - other transfer in l` lk-nb
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [6Izlh+D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v!~fs)cdE|
利润分配-提取储备基金 Profit appropriation - reserve fund r,73
C/*&/
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -V77C^()8d
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $Vg>I>i
利润分配-利润归还投资 Profit appropriation - return investment by profit {I%cx Q#y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends gV's=cQ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve HmGWht6R
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Uiw2oi&_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Cw3 a0u
期初未分配利润 Retained earnings, beginning of the year X] TG<r
资本公积-股本溢价 Capital surplus - share premium *a
M=Z+
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L\J;J%fz.
资本公积-接受现金捐赠 Capital surplus - cash donation < `=j^LU
资本公积-股权投资准备 Capital surplus - investment reserve `KoV_2|
资本公积-拨款转入 Capital surplus - subsidiary zFfr
. g;L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation gD @) {Ip
资本公积-其他 Capital surplus - others ZPLm]I\]
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lfow1WRF
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y'.p&QH'`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Wo y m/[i
盈余公积-储备基金 Surplus reserve - reserve fund | tH4:%Q'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ? (1 y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -l*|M(N\
主营业务收入 Sales Jq-]7N%k/
主营业务成本 Cost of sales Naf0)3q>!
主营业务税金及附加 Sales tax <dtGK~_
营业费用 Operating expenses m.rmM `
管理费用 General and administrative expenses q6luUx,@m
财务费用 Financial expenses /{ g>nzP
投资收益 Investment income L,/%f<wd
其他业务收入 Other operating income z43M] P<
营业外收入 Non-operating income "%w u2%i
补贴收入 Subsidy income pz}.9 yI
8
其他业务支出 Other operating expenses Se } c[|8
营业外支出 Non-operating expenses e#8Q L
所得税 Income tax zR:L! S
直接人工成本差异(direct labor variance) ~TD0z AA&
直接材料成本差异(direct material variance) A}9`S6 @@
在产品计价(work-in-process costing) 'n3uu1C
联产品成本计算(joint products costing) }o(-=lF
生产成本汇总程序(accumulation process of procluction cost) r#p9x[f< Y
制造费用差异(manufacturing expenses variance) 1.GQau~
实际成本与估计成本(actual cost and estimated cost) aeJ
HMHFc
工资费用分配(salary costs allocation) *L^,|
成本曲线(cost curve) .* Y
农业生产成本(agriculture production cost) %ntRG !
原始成本和重置成本(original cost and replacement cost) D/&o& G96
工程施工成本 kgP0x-Ap
直接成本与间接成本(direct cost and indirect cost) )7Wf@@R'F
可控成本(controllable cost) *] )
`z8Ox
制造费用分配(manufacturing expenses allocation) .t !x<B
理论成本与应用成本(theory cost and practice cost) F^;e z/Gl
辅助生产成本分配(auxiliary production cost allocation) |u<7?)mp
期间,费用 R&k<AZ
成本控制程序(procedure of cost control) \r+
a G B
成本记录(cost entry, cost recorder cost agenda) FT Uv IbT
成本计算分批法(job costing method) g}
cq K
成本计算分步法 Bj;'qB>3
直接人工成本差异(direct labor variance) ;N0XFjdR
成本控制方法(cost control method)
