递延税款贷项 Deferred taxation credit Me`jh8(K\6
股本 Share capital cCw?%qq,L
已归还投资 Investment returned
|9?67 -
利润分配-其他转入 Profit appropriation - other transfer in D?) "Z$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4 "@BbVYR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve NMJ2 3 0?
利润分配-提取储备基金 Profit appropriation - reserve fund X%h1r`h&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund M9 fAv
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _$9<N5F.,o
利润分配-利润归还投资 Profit appropriation - return investment by profit Q*^zph T
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 05TZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,}=x8Xxr
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _E{SGbCCi
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i(a2FKLy
期初未分配利润 Retained earnings, beginning of the year q\x*@KQgM
资本公积-股本溢价 Capital surplus - share premium qg 4:Vq
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )^|zuYz N
资本公积-接受现金捐赠 Capital surplus - cash donation dp&4G6Y<A
资本公积-股权投资准备 Capital surplus - investment reserve I'`Q_5s5
资本公积-拨款转入 Capital surplus - subsidiary B=(m;A#G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s~6?p%
2]
资本公积-其他 Capital surplus - others #?@ k=e\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 6*A
S4
l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k =ru)
_$2
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve q-KN {y/
盈余公积-储备基金 Surplus reserve - reserve fund C8
m8ys
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j;=+5PY
盈余公积-利润归还投资 Surplus reserve - reture investment by investment fM]zD/ g
主营业务收入 Sales erdWGUfQOe
主营业务成本 Cost of sales vh"zYl`
主营业务税金及附加 Sales tax >/. -N
营业费用 Operating expenses %F3M \)jU
管理费用 General and administrative expenses ;4z6="< Y
财务费用 Financial expenses zRx-xWo
投资收益 Investment income G)?VC^Q
其他业务收入 Other operating income CKNC"Y*X
营业外收入 Non-operating income :K#'?tH
补贴收入 Subsidy income NJ/6_e
其他业务支出 Other operating expenses &DYHkG
营业外支出 Non-operating expenses 1ZJP.T`
所得税 Income tax y"<nx
3
直接人工成本差异(direct labor variance) w-Y-;*S
直接材料成本差异(direct material variance) 7i`@`0
在产品计价(work-in-process costing) 5)wz `OS
联产品成本计算(joint products costing) W~$YKBW
生产成本汇总程序(accumulation process of procluction cost) j="
{^b
制造费用差异(manufacturing expenses variance) w`bojM@e1
实际成本与估计成本(actual cost and estimated cost) 'gxSHqeI2
工资费用分配(salary costs allocation) s_N?Y)lS+(
成本曲线(cost curve) P 5yS`v$@
农业生产成本(agriculture production cost) 7{
(t_N >
原始成本和重置成本(original cost and replacement cost) jqPQ= X
工程施工成本 L%# #U'e
3
直接成本与间接成本(direct cost and indirect cost) ytf. $P
可控成本(controllable cost) c`yLn %Of%
制造费用分配(manufacturing expenses allocation) | 2,u!{
理论成本与应用成本(theory cost and practice cost) zF[kb %o
辅助生产成本分配(auxiliary production cost allocation) L~%@ pf >
期间,费用 i(Cd#1<
成本控制程序(procedure of cost control) Y,RBTH
成本记录(cost entry, cost recorder cost agenda) ycg5S
rg
成本计算分批法(job costing method) EJ;:O1,6H
成本计算分步法 aze}ko NE
直接人工成本差异(direct labor variance) y/Fv4 <X
成本控制方法(cost control method)
