递延税款贷项 Deferred taxation credit = 02$ Dwr
股本 Share capital o4%H/|Oq.
已归还投资 Investment returned {CO]wqEj
利润分配-其他转入 Profit appropriation - other transfer in WS!:w'rzr
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %`M IGi#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @d+NeS
利润分配-提取储备基金 Profit appropriation - reserve fund o#D;H[' A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /#lqv)s'
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund a7]wPXKq
利润分配-利润归还投资 Profit appropriation - return investment by profit )g()b"Z
#>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends B$ Z%_j&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xF#'+Y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _5t~g_(1OK
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares uPmK: 9]3R
期初未分配利润 Retained earnings, beginning of the year [1LlzCAFBw
资本公积-股本溢价 Capital surplus - share premium
!nBE[&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve u/I|<NAC,
资本公积-接受现金捐赠 Capital surplus - cash donation j$<sq
资本公积-股权投资准备 Capital surplus - investment reserve tFi'R R Z
资本公积-拨款转入 Capital surplus - subsidiary cbton< r~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8p;|&7
资本公积-其他 Capital surplus - others 5 $vUdDTg
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xy^t_];X
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1? oX"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve NMM$
m!zg
盈余公积-储备基金 Surplus reserve - reserve fund ]T?Py)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund y[C++Q
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (uxe<'Co|
主营业务收入 Sales }Ai_peO0a
主营业务成本 Cost of sales InAx;2'A:
主营业务税金及附加 Sales tax --> ~<o
营业费用 Operating expenses 9GV1@'<Y]
管理费用 General and administrative expenses U 5iyvU=UG
财务费用 Financial expenses ~YH'&L.O
投资收益 Investment income !:GlxmtoW?
其他业务收入 Other operating income o#^(mGj_.
营业外收入 Non-operating income 1Z h4)6x
补贴收入 Subsidy income H;~Lv;,g,
其他业务支出 Other operating expenses {\-9^RL
营业外支出 Non-operating expenses Sb/`a~q ^
所得税 Income tax WLy%| {/
直接人工成本差异(direct labor variance) ZNKopA(=|%
直接材料成本差异(direct material variance) TI<?h(*R_
在产品计价(work-in-process costing) x}tg/` .=z
联产品成本计算(joint products costing) ?_@_NV MY
生产成本汇总程序(accumulation process of procluction cost) S.
I3m-
制造费用差异(manufacturing expenses variance) w Dv G5
实际成本与估计成本(actual cost and estimated cost) UZV\ ]Y
工资费用分配(salary costs allocation) ld7B!_b<
成本曲线(cost curve) \U?$ r[P
农业生产成本(agriculture production cost) r'bPSu,
原始成本和重置成本(original cost and replacement cost) "KiTjl`M,
工程施工成本 DO^ J=e
直接成本与间接成本(direct cost and indirect cost) eXYf"hU,
可控成本(controllable cost) l!d |luqbA
制造费用分配(manufacturing expenses allocation) R ^ln-H;
理论成本与应用成本(theory cost and practice cost) L,+m5wKj[
辅助生产成本分配(auxiliary production cost allocation) g0Ff$-#7
期间,费用 J-k/#A4o
成本控制程序(procedure of cost control) v|7=IJ
成本记录(cost entry, cost recorder cost agenda) `xq/<U;i
成本计算分批法(job costing method) it#,5#Y:
成本计算分步法 auai@)v6
直接人工成本差异(direct labor variance) 9* <=K
成本控制方法(cost control method)
