递延税款贷项 Deferred taxation credit &?IOrHSv!
股本 Share capital j#S>8:
G
已归还投资 Investment returned c9/w-u~j
利润分配-其他转入 Profit appropriation - other transfer in ^n!{ vHz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $qYtN`b,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]:(>
r&'
利润分配-提取储备基金 Profit appropriation - reserve fund g dT3,8`#[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S5*wUd*p#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~Z!
xS
利润分配-利润归还投资 Profit appropriation - return investment by profit A)Wp W M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends aR6? +`6<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PwU}<Hrl]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r483"k(7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y :WRpCZoa
期初未分配利润 Retained earnings, beginning of the year =K I4
资本公积-股本溢价 Capital surplus - share premium l~!Tnp\M
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;n$j?n+|
资本公积-接受现金捐赠 Capital surplus - cash donation M 8X*fYn
资本公积-股权投资准备 Capital surplus - investment reserve $IX>o&S@|
资本公积-拨款转入 Capital surplus - subsidiary SL" ;\[uI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t Q_;UQlX
资本公积-其他 Capital surplus - others 8+{WH/}y8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve O6LZ<}oUR
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \~UyfVPRT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oe_l :Y%
盈余公积-储备基金 Surplus reserve - reserve fund W Y_}D!O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zDeh#
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ?`V%[~4_I
主营业务收入 Sales 1f M= >Z
主营业务成本 Cost of sales 7m_Jb5
主营业务税金及附加 Sales tax b) 9bYkd
营业费用 Operating expenses X&nkc/erx
管理费用 General and administrative expenses kU
$P?RD
财务费用 Financial expenses 1,=U^W.G
投资收益 Investment income a
F2 eGh
其他业务收入 Other operating income !;.i#c_u
营业外收入 Non-operating income *q_
.y\D
补贴收入 Subsidy income {LYA?w^GT
其他业务支出 Other operating expenses )
[yM4QFl
营业外支出 Non-operating expenses ftq&<8
所得税 Income tax #x$.
直接人工成本差异(direct labor variance) ]^$&Ejpe#
直接材料成本差异(direct material variance) !yU!ta
Q
在产品计价(work-in-process costing) km,}7^?F0r
联产品成本计算(joint products costing) Y,I0o{,g
生产成本汇总程序(accumulation process of procluction cost) |B< +Y<)f^
制造费用差异(manufacturing expenses variance) &?YbAo_K
实际成本与估计成本(actual cost and estimated cost) _;3xG0+
工资费用分配(salary costs allocation)
YqX/7b+
成本曲线(cost curve) tX$%*Uy
农业生产成本(agriculture production cost) ]S9~2;2^,
原始成本和重置成本(original cost and replacement cost) Z2~;u[0a[
工程施工成本 \gaGTc2&
直接成本与间接成本(direct cost and indirect cost) = q9>~E{}
可控成本(controllable cost) }&sF
\b
制造费用分配(manufacturing expenses allocation) "^VKs_U8o
理论成本与应用成本(theory cost and practice cost) O&!>C7
辅助生产成本分配(auxiliary production cost allocation) T V\21
期间,费用 w^e<p~i!^E
成本控制程序(procedure of cost control) b/cc\d <
成本记录(cost entry, cost recorder cost agenda) ~f0B u:A)
成本计算分批法(job costing method) ag^EH"%zw
成本计算分步法 "&
' h\
直接人工成本差异(direct labor variance) )) V)]+
成本控制方法(cost control method)
