递延税款贷项 Deferred taxation credit )5n:UD{f[#
股本 Share capital
K-@\";whF
已归还投资 Investment returned /8!n7a7
利润分配-其他转入 Profit appropriation - other transfer in jo3(\Bq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Gpi_p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve zl |
XZ
利润分配-提取储备基金 Profit appropriation - reserve fund yFS{8yrRUU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H_Xk;fM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q`?M+c*F
利润分配-利润归还投资 Profit appropriation - return investment by profit @4MQ021(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends bYZU}Kl;(
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >; tE.CJH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A3*(c3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UWhJkJsX
期初未分配利润 Retained earnings, beginning of the year s T "q]
资本公积-股本溢价 Capital surplus - share premium W;l0Gx OxQ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve .;qh>Gt
资本公积-接受现金捐赠 Capital surplus - cash donation }!?RB v'W
资本公积-股权投资准备 Capital surplus - investment reserve z 2jC48~
资本公积-拨款转入 Capital surplus - subsidiary t&NpC;>v
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B?yj U[/R
资本公积-其他 Capital surplus - others \Rb:t }
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &,=FPlTC=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8!HB$vdw7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E m^Dg9
盈余公积-储备基金 Surplus reserve - reserve fund a2ho +TwT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund F n iht<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n>7aZ 1Qa
主营业务收入 Sales UO#`Ak
主营业务成本 Cost of sales Pf <yL T]
主营业务税金及附加 Sales tax qS"#jxc==+
营业费用 Operating expenses }/h&`0z `
管理费用 General and administrative expenses k{=d V
财务费用 Financial expenses <=D
a
投资收益 Investment income N3*1,/,l .
其他业务收入 Other operating income ^\kH^
营业外收入 Non-operating income #
5U1F[
补贴收入 Subsidy income O1)\!=&
.
其他业务支出 Other operating expenses Ok|Dh;1_
营业外支出 Non-operating expenses L &hw- .Q
所得税 Income tax w
W/q#kc
直接人工成本差异(direct labor variance) +GL$[ 5G
直接材料成本差异(direct material variance) 0xO*8aKT
在产品计价(work-in-process costing) Lq1?Y
联产品成本计算(joint products costing) *,%$l+\h
生产成本汇总程序(accumulation process of procluction cost) rGXUV`5Na
制造费用差异(manufacturing expenses variance) X,#~[%h$-=
实际成本与估计成本(actual cost and estimated cost) !c{F{
t-a
工资费用分配(salary costs allocation) ("r:L<xe&
成本曲线(cost curve) ^Il*`&+?P
农业生产成本(agriculture production cost)
Gk/cP`
原始成本和重置成本(original cost and replacement cost) DW78SoyedZ
工程施工成本 T:Ee6I 3l
直接成本与间接成本(direct cost and indirect cost) s;=C&N5g
可控成本(controllable cost) B f]Bi~w<
制造费用分配(manufacturing expenses allocation) K)se$vb6
理论成本与应用成本(theory cost and practice cost) NdSuOkwwt
辅助生产成本分配(auxiliary production cost allocation) #p55/54ZI
期间,费用 -zn_d]NV
成本控制程序(procedure of cost control) XPD1HN!,LT
成本记录(cost entry, cost recorder cost agenda) 3 u4Q!U%(D
成本计算分批法(job costing method) g>;@(:e^/
成本计算分步法 ZTz07Jt
直接人工成本差异(direct labor variance) AO]cnh C
成本控制方法(cost control method)
