递延税款贷项 Deferred taxation credit #]_S)_Z-
股本 Share capital F,l% SQCyj
已归还投资 Investment returned ap%
Y}
利润分配-其他转入 Profit appropriation - other transfer in 7lJs{$
P
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5( }Qg9%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =>Md>VM
利润分配-提取储备基金 Profit appropriation - reserve fund rdY/QvP0=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AW qc?K@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Dqu][~oQ
利润分配-利润归还投资 Profit appropriation - return investment by profit C $r]]MSj
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?4 &C)[^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6d% |yl
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )b_
GKA
`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kl90w
期初未分配利润 Retained earnings, beginning of the year z/IZ ;K_e
资本公积-股本溢价 Capital surplus - share premium ktMUTL(B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F]"Hs>
资本公积-接受现金捐赠 Capital surplus - cash donation ]*Tnu98G}
资本公积-股权投资准备 Capital surplus - investment reserve _?IP}} jA:
资本公积-拨款转入 Capital surplus - subsidiary KW[Jft
资本公积-外币资本折算差额 Capital surplus - foreign currency translation JL7"}^
资本公积-其他 Capital surplus - others ^^{gn3xJ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve )U': NV2
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sJHN4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nYF *f
盈余公积-储备基金 Surplus reserve - reserve fund ]rs7%$ZW
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g^qbd$ }
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :.k)!
主营业务收入 Sales Q:+cLl&;hB
主营业务成本 Cost of sales = Nd &My
主营业务税金及附加 Sales tax t ;~H6
营业费用 Operating expenses
4X prVB
管理费用 General and administrative expenses ?R ;K`f9<
财务费用 Financial expenses wB0zFlP
投资收益 Investment income ;J)8#|
其他业务收入 Other operating income 2' 8$I}h
营业外收入 Non-operating income YyZ>w2_MTi
补贴收入 Subsidy income !83N.
gN
其他业务支出 Other operating expenses yye( ^
营业外支出 Non-operating expenses :<}.3 Q?&
所得税 Income tax NP {O
直接人工成本差异(direct labor variance) u,r ieKYF
直接材料成本差异(direct material variance) \>>^eZ
在产品计价(work-in-process costing)
.L X8ko
联产品成本计算(joint products costing) hR] AUH
生产成本汇总程序(accumulation process of procluction cost) ` iiZ
制造费用差异(manufacturing expenses variance) \AT]$`8@_
实际成本与估计成本(actual cost and estimated cost) mO UIGlv
工资费用分配(salary costs allocation) >;;tX3(
成本曲线(cost curve) 8#S}.|"?F
农业生产成本(agriculture production cost) #{t?[JU n
原始成本和重置成本(original cost and replacement cost) t[.wx.y&0
工程施工成本 gmY*}d`
'f
直接成本与间接成本(direct cost and indirect cost) xGzp}
可控成本(controllable cost) ?B& @
制造费用分配(manufacturing expenses allocation) .skR4f,h
理论成本与应用成本(theory cost and practice cost) fnUR ]5\tc
辅助生产成本分配(auxiliary production cost allocation) ?rD`'B
期间,费用 Jhyb{i8RR
成本控制程序(procedure of cost control) 0> 6;,pd"
成本记录(cost entry, cost recorder cost agenda) {c3u!} mW
成本计算分批法(job costing method) :jFKTG
成本计算分步法 5G\CT&cQR
直接人工成本差异(direct labor variance) L-LN+6r (#
成本控制方法(cost control method)
