递延税款贷项 Deferred taxation credit nU`vj`K
股本 Share capital G
>#L
已归还投资 Investment returned {a% T <WW
利润分配-其他转入 Profit appropriation - other transfer in ;qG a|`#j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve UT[KwM{y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M7jDV|Go
利润分配-提取储备基金 Profit appropriation - reserve fund jWP(7}U
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund b-~` A;pr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t kNuM0
利润分配-利润归还投资 Profit appropriation - return investment by profit hDmVv;M:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
Ge(r6"%7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Zh3]bg5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Z [68ji]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares e[Q(OV5(R
期初未分配利润 Retained earnings, beginning of the year xu&
v(C9
资本公积-股本溢价 Capital surplus - share premium W{ N hh3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QbOm JQ
资本公积-接受现金捐赠 Capital surplus - cash donation 1AoBsEnd
资本公积-股权投资准备 Capital surplus - investment reserve )o9CFhFB
资本公积-拨款转入 Capital surplus - subsidiary NbkWy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -#)xe W.d
资本公积-其他 Capital surplus - others w
:^b3@gd
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K;[V`)
d'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
&w/aQs~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;]<$p[m
盈余公积-储备基金 Surplus reserve - reserve fund "#[Y[t\Ia
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z
%mM#X
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9%\q*
主营业务收入 Sales Z~$& h
主营业务成本 Cost of sales 7sHtJr
主营业务税金及附加 Sales tax 9W'#4
营业费用 Operating expenses Fp@eb8Pl
管理费用 General and administrative expenses %o^'(L@z
财务费用 Financial expenses y1 k ""75
投资收益 Investment income N;Hf7K
其他业务收入 Other operating income 9D8el}uHf
营业外收入 Non-operating income J5|Dduv
补贴收入 Subsidy income To=1B`@-
其他业务支出 Other operating expenses mYa0_P%^
营业外支出 Non-operating expenses eZP"M 6
所得税 Income tax 3ck;~Nc j<
直接人工成本差异(direct labor variance) ,$}v_-:[l
直接材料成本差异(direct material variance) W d Ir 3
在产品计价(work-in-process costing) =( Gv_
联产品成本计算(joint products costing) RJBNY;0
生产成本汇总程序(accumulation process of procluction cost) TioI$?l>W(
制造费用差异(manufacturing expenses variance) <V>vDno\
实际成本与估计成本(actual cost and estimated cost) `"-)ObOj}
工资费用分配(salary costs allocation) ShGR !r<
成本曲线(cost curve) : 2?i9F0_
农业生产成本(agriculture production cost) m$[ \(Z(/
原始成本和重置成本(original cost and replacement cost) u !{P{C
工程施工成本 E$8GXo00v
直接成本与间接成本(direct cost and indirect cost) EZBk;*= B
可控成本(controllable cost) =>ph \
制造费用分配(manufacturing expenses allocation) 2ps
LX
理论成本与应用成本(theory cost and practice cost) tLV9b %i(
辅助生产成本分配(auxiliary production cost allocation) rJ!xzge;G
期间,费用 . 1?AU 6\
成本控制程序(procedure of cost control) eeB^c/k(P
成本记录(cost entry, cost recorder cost agenda) oSy[/Y44a
成本计算分批法(job costing method) :/Sx\Nz78
成本计算分步法 N],
A&}30
直接人工成本差异(direct labor variance) o*r\&!NIw
成本控制方法(cost control method)
