递延税款贷项 Deferred taxation credit ^1wA:?uN}
股本 Share capital AQc,>{Lm
已归还投资 Investment returned 1Jj Y!
利润分配-其他转入 Profit appropriation - other transfer in ; /0 Q1-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )
/v 6l
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Fh*j#*oe
利润分配-提取储备基金 Profit appropriation - reserve fund D) @YI.T
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (E,Yo
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )LdyC`S\c
利润分配-利润归还投资 Profit appropriation - return investment by profit F
{B\kq8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends vA X| hwn;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &
u!\<\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PC qZNBN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares N |1>ooU[
期初未分配利润 Retained earnings, beginning of the year p2N:; lXM
资本公积-股本溢价 Capital surplus - share premium {<5ybbhLV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve HBY.DCN
[Z
资本公积-接受现金捐赠 Capital surplus - cash donation )NO<s0?&
资本公积-股权投资准备 Capital surplus - investment reserve f"( X(1F
资本公积-拨款转入 Capital surplus - subsidiary *#TYqCc +g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation w ~ dk#=
资本公积-其他 Capital surplus - others !gLk
J)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8k ^| G
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gh>>Ibf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !bC+TYsU
盈余公积-储备基金 Surplus reserve - reserve fund ^0#; YOk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :=9] c17=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -!)xQvagD.
主营业务收入 Sales NO ]
3*
主营业务成本 Cost of sales l?iSxqdT
主营业务税金及附加 Sales tax ^T.E+2=>z
营业费用 Operating expenses : iiw3#]
管理费用 General and administrative expenses <jS~ WI@
财务费用 Financial expenses tV9L D>3
投资收益 Investment income
[|~2X>
其他业务收入 Other operating income UYA_jpI P
营业外收入 Non-operating income q\rC5gk >
补贴收入 Subsidy income 9
C {
;h
其他业务支出 Other operating expenses N-g8 }03
营业外支出 Non-operating expenses )XfzLF7
所得税 Income tax f""`cdqAOh
直接人工成本差异(direct labor variance) y}v +c%d
直接材料成本差异(direct material variance) m>}8'N )
在产品计价(work-in-process costing) {}o>{&X
联产品成本计算(joint products costing) O,<IGO
生产成本汇总程序(accumulation process of procluction cost) yIb,,!y9{
制造费用差异(manufacturing expenses variance) { "vkji>
实际成本与估计成本(actual cost and estimated cost) 5[{*{^F4
工资费用分配(salary costs allocation) h8 G5GRD
成本曲线(cost curve) @h?shW=^
农业生产成本(agriculture production cost) 3M0+"l(X
原始成本和重置成本(original cost and replacement cost) S?{ /hy
工程施工成本 hCYQGx0
直接成本与间接成本(direct cost and indirect cost) 4Iq'/r
可控成本(controllable cost) b.O9 I
TR
制造费用分配(manufacturing expenses allocation) 0GDvwy D1
理论成本与应用成本(theory cost and practice cost) iU+nqY'
辅助生产成本分配(auxiliary production cost allocation) @FN*TJ
期间,费用 $hR)i
成本控制程序(procedure of cost control) 93IFcmO.H@
成本记录(cost entry, cost recorder cost agenda) IkzTJ %>
成本计算分批法(job costing method) ]l~V&#i_c
成本计算分步法 L0%h nA@
直接人工成本差异(direct labor variance) J!ntXF
成本控制方法(cost control method)
