递延税款贷项 Deferred taxation credit qMVuFwPhi
股本 Share capital q MrM^ ~
已归还投资 Investment returned G!sfp}qW
利润分配-其他转入 Profit appropriation - other transfer in
anpKWa
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve d
WkQ NFKF
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -.?
@f
tY
利润分配-提取储备基金 Profit appropriation - reserve fund IMbF]6%p(
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '}(>s%~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
)uOtQ0
利润分配-利润归还投资 Profit appropriation - return investment by profit >Rt:8uurAG
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h M7 SGEV
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >'q]ypA1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends '+{yg+#/wV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y*X.DS 1(w
期初未分配利润 Retained earnings, beginning of the year EG qu-WBS
资本公积-股本溢价 Capital surplus - share premium 2bTS,N/>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kP[fhOpn
资本公积-接受现金捐赠 Capital surplus - cash donation %i3[x.M
资本公积-股权投资准备 Capital surplus - investment reserve N}%AUm/L
资本公积-拨款转入 Capital surplus - subsidiary Z]Udx
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )e'F[
资本公积-其他 Capital surplus - others %G2g
@2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [<U=)!Swg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $8U$.~v
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b3[[ Ah-
盈余公积-储备基金 Surplus reserve - reserve fund oY0b8=[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund nlhv
盈余公积-利润归还投资 Surplus reserve - reture investment by investment KzV|::S^
主营业务收入 Sales AN:s%w2
主营业务成本 Cost of sales UW8yu.`?
主营业务税金及附加 Sales tax :Ob^b3<t
营业费用 Operating expenses O>hh
管理费用 General and administrative expenses IFew3!{\
财务费用 Financial expenses E_A
5KLP
投资收益 Investment income aWRi`poZT
其他业务收入 Other operating income /D^ g"
营业外收入 Non-operating income 5lD`qY
补贴收入 Subsidy income \.i ejB
其他业务支出 Other operating expenses oqh@(<%
营业外支出 Non-operating expenses 7K.],eo0
所得税 Income tax 7J5jf231
直接人工成本差异(direct labor variance) QnBWZUI
直接材料成本差异(direct material variance) iOhX\@&
在产品计价(work-in-process costing) xLFMC?I
联产品成本计算(joint products costing) tzd!r7
生产成本汇总程序(accumulation process of procluction cost) ZDzG8E0Sq
制造费用差异(manufacturing expenses variance) SC%HHu\l
实际成本与估计成本(actual cost and estimated cost)
w=!xTA
工资费用分配(salary costs allocation) ./3/3&6
成本曲线(cost curve) r`sKe
&
农业生产成本(agriculture production cost) ~Azj Y 8
原始成本和重置成本(original cost and replacement cost) s 7wA3|9
工程施工成本 Q%q;=a
直接成本与间接成本(direct cost and indirect cost) G7`mK}J7
可控成本(controllable cost) :}fA98S
制造费用分配(manufacturing expenses allocation) YU6|/
<8
理论成本与应用成本(theory cost and practice cost) V*O[8s%5v
辅助生产成本分配(auxiliary production cost allocation) zQ,M795@EA
期间,费用 U_'M9g{,<
成本控制程序(procedure of cost control) }jC^&%|
成本记录(cost entry, cost recorder cost agenda) jf1GYwuW*
成本计算分批法(job costing method) DeW{#c6
成本计算分步法 7_Te-i
直接人工成本差异(direct labor variance) vs+aUT C\
成本控制方法(cost control method)