递延税款贷项 Deferred taxation credit _n@#Lufx
股本 Share capital ".onev^(
已归还投资 Investment returned [>Z~& cm
利润分配-其他转入 Profit appropriation - other transfer in a,x-akZWf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i&$L$zf,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +DaP XZ5.
利润分配-提取储备基金 Profit appropriation - reserve fund -("sp
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *KN ' 0Z@W
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q3TAWNzI0
利润分配-利润归还投资 Profit appropriation - return investment by profit &z8@ rk|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \-$wY
%7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ,1EyT>
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c#|!^gjf
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h7f& 7v
期初未分配利润 Retained earnings, beginning of the year 4 ,!#E0
资本公积-股本溢价 Capital surplus - share premium iyAeR!`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v#{Sx>lO
资本公积-接受现金捐赠 Capital surplus - cash donation w,> ceu/
资本公积-股权投资准备 Capital surplus - investment reserve L,M=o gdb
资本公积-拨款转入 Capital surplus - subsidiary pca `nN!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation t J
N;WK.6
资本公积-其他 Capital surplus - others |jH-
bm
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Lqq
RuKi
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve r ) ;U zd
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zBtlkBPu
盈余公积-储备基金 Surplus reserve - reserve fund 2'Cwx-_
G`
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <0 g.< n,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment oz wPtF5
主营业务收入 Sales {D J!T
主营业务成本 Cost of sales ER <LP@3k
主营业务税金及附加 Sales tax eG* <=.E
营业费用 Operating expenses 8+5 # FC7
管理费用 General and administrative expenses o8;>E>;
财务费用 Financial expenses 0+%{1JkJq
投资收益 Investment income 6^y*A!xY
其他业务收入 Other operating income 1`J-|eH=Q
营业外收入 Non-operating income C?m2R(RF
补贴收入 Subsidy income 4<[,"<G~3
其他业务支出 Other operating expenses u:JD
营业外支出 Non-operating expenses ? ~c=Sa-
所得税 Income tax W{:^P0l
直接人工成本差异(direct labor variance) EKo!vie G
直接材料成本差异(direct material variance) 1Kszpt (Ld
在产品计价(work-in-process costing) o.W:R Ux
联产品成本计算(joint products costing) ,r^zDlS<q
生产成本汇总程序(accumulation process of procluction cost) A?V}$PTlx
制造费用差异(manufacturing expenses variance) ~ (bY-6z
实际成本与估计成本(actual cost and estimated cost) 1=:=zyEEo
工资费用分配(salary costs allocation) $X<O\Kna
成本曲线(cost curve) CAg~K[
农业生产成本(agriculture production cost) Ey96XJV
原始成本和重置成本(original cost and replacement cost) /}A"F[5
工程施工成本 m_YXTwwx
直接成本与间接成本(direct cost and indirect cost) #0>??]& r
可控成本(controllable cost) 9'+Eu)l :
制造费用分配(manufacturing expenses allocation) kT)[<`p
理论成本与应用成本(theory cost and practice cost) 3+vb
A;R
辅助生产成本分配(auxiliary production cost allocation) n Mm 4fns
期间,费用 IlN: NS
成本控制程序(procedure of cost control) PJ}d-
成本记录(cost entry, cost recorder cost agenda) yTJ Eo\g/@
成本计算分批法(job costing method) @9# l3
成本计算分步法 q_iPWmf
p*
直接人工成本差异(direct labor variance) Y\s ge
成本控制方法(cost control method)
