递延税款贷项 Deferred taxation credit , #yE#8
股本 Share capital L
~1u?-z u
已归还投资 Investment returned 3G9YpA_}X
利润分配-其他转入 Profit appropriation - other transfer in fGiN`j} j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9l+`O0.@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0s = h*"[
利润分配-提取储备基金 Profit appropriation - reserve fund XD`QU m
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0lNVQxG
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @18"o"c7j
利润分配-利润归还投资 Profit appropriation - return investment by profit \ #5t%t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (Rvke!"B
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve n4%|F'ma
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f\"Qgn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~UjFL~K}
期初未分配利润 Retained earnings, beginning of the year %T*lcg
资本公积-股本溢价 Capital surplus - share premium pb`F_->uq
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /)Sw QgK#
资本公积-接受现金捐赠 Capital surplus - cash donation B&0^3iKFi
资本公积-股权投资准备 Capital surplus - investment reserve w :Fi
2aJ
资本公积-拨款转入 Capital surplus - subsidiary -
Z "w
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZVpMR0!
资本公积-其他 Capital surplus - others U
YH;15s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9Ot;R?>(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve lTPo2-j/eK
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E%
\i NU !
盈余公积-储备基金 Surplus reserve - reserve fund .+7GecYz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [~ bfM6Jw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 4NL
Tt K
主营业务收入 Sales SMaC{RPQ
主营业务成本 Cost of sales }cyHR1K
主营业务税金及附加 Sales tax 58*s\*V` \
营业费用 Operating expenses $]4^ENkI
管理费用 General and administrative expenses BQv+9(:fQB
财务费用 Financial expenses 1T
fK"\
投资收益 Investment income ~.M{n&NM
其他业务收入 Other operating income cb l@V 1
营业外收入 Non-operating income fGJ PZe
补贴收入 Subsidy income ks7g*; 3{@
其他业务支出 Other operating expenses ~C<
X~$y&
营业外支出 Non-operating expenses [JFmhLP9
所得税 Income tax T#^
直接人工成本差异(direct labor variance) s)" C~w ^
直接材料成本差异(direct material variance) w!)B\l^+c
在产品计价(work-in-process costing) cTm oz.0
联产品成本计算(joint products costing) %y33evX/B
生产成本汇总程序(accumulation process of procluction cost) ilQ R@yp*
制造费用差异(manufacturing expenses variance) qIK"@i[
uq
实际成本与估计成本(actual cost and estimated cost) 6%NX| 4_
工资费用分配(salary costs allocation) AwB ]0H
成本曲线(cost curve) $ud5bT{
n
农业生产成本(agriculture production cost) AJSe +1
原始成本和重置成本(original cost and replacement cost) oD_je~b)
工程施工成本 jcQ{,9
H`l
直接成本与间接成本(direct cost and indirect cost) ;rpjXP
可控成本(controllable cost) aQwc Py|1R
制造费用分配(manufacturing expenses allocation) =)m2u2c M
理论成本与应用成本(theory cost and practice cost) ~fB: >ceD
辅助生产成本分配(auxiliary production cost allocation) 7*y_~H
期间,费用 ^n g#J\
成本控制程序(procedure of cost control) 8 s!0Z1Roc
成本记录(cost entry, cost recorder cost agenda) +vaz gO<u
成本计算分批法(job costing method) j$^ 3
成本计算分步法 4)+MvKxjS
直接人工成本差异(direct labor variance) Ae:(_UJ z
成本控制方法(cost control method)
