递延税款贷项 Deferred taxation credit c#zx" ,K
股本 Share capital "1wjh=@z
已归还投资 Investment returned v"YaMbu
利润分配-其他转入 Profit appropriation - other transfer in cGM?r}zJ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (zml704dI)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6f*QUw~
利润分配-提取储备基金 Profit appropriation - reserve fund Pi5($cn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =m-nvXD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OrY^ ?E
利润分配-利润归还投资 Profit appropriation - return investment by profit Ake$M^Bz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends XK{K FB-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uskJ(!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K3^2;j1F Q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
HSj=g}r
期初未分配利润 Retained earnings, beginning of the year
P$v9
资本公积-股本溢价 Capital surplus - share premium ;;
?OS
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W`F?j-4
资本公积-接受现金捐赠 Capital surplus - cash donation KY+BXGW*
资本公积-股权投资准备 Capital surplus - investment reserve 6<o2 0(?
资本公积-拨款转入 Capital surplus - subsidiary VmON}bb[zz
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :Aa5,{v_
资本公积-其他 Capital surplus - others `^df la
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9P& \2/ {
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,lFhLj
7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "ph[)/u;
盈余公积-储备基金 Surplus reserve - reserve fund Rm[{^V.Z$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `u"
)*Q}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p5Wz.n.<'
主营业务收入 Sales .23Yqr'zT
主营业务成本 Cost of sales gaU(ebsE
主营业务税金及附加 Sales tax m't8\fo^w
营业费用 Operating expenses .cK<jF@'
管理费用 General and administrative expenses /s
Bs eI
财务费用 Financial expenses \:jJ{bl^A
投资收益 Investment income dmYgv^t
其他业务收入 Other operating income L=&dJpyfT
营业外收入 Non-operating income (9KiIRN
补贴收入 Subsidy income WesEZ\V
其他业务支出 Other operating expenses "?>hQM1R
营业外支出 Non-operating expenses ?t [C?{'
所得税 Income tax e"cvo(}g
直接人工成本差异(direct labor variance) ,.i)(
Or
直接材料成本差异(direct material variance) -eFq^KP2
在产品计价(work-in-process costing) IoCi(N;
联产品成本计算(joint products costing) Vrt*,R&
生产成本汇总程序(accumulation process of procluction cost) O4oI&i 7
制造费用差异(manufacturing expenses variance) ]6].l$%z#
实际成本与估计成本(actual cost and estimated cost) YSru5Q
工资费用分配(salary costs allocation) Gj&`+!\
成本曲线(cost curve)
Q tl!
f
农业生产成本(agriculture production cost) &Fh#o t H_
原始成本和重置成本(original cost and replacement cost) $H"(]>~
工程施工成本 JgMYy,q8t
直接成本与间接成本(direct cost and indirect cost) !"SuE)WM
可控成本(controllable cost) lbm ,#
制造费用分配(manufacturing expenses allocation) |W*i'E
理论成本与应用成本(theory cost and practice cost) 5OC{_-
辅助生产成本分配(auxiliary production cost allocation) s&L 6C[
期间,费用 HFW8x9Cc
成本控制程序(procedure of cost control) ]5+<Rqdbg
成本记录(cost entry, cost recorder cost agenda) ;uaZp.<um&
成本计算分批法(job costing method)
%Krf,H
成本计算分步法 _)MbvF
直接人工成本差异(direct labor variance) =2/[n8pSsM
成本控制方法(cost control method)