递延税款贷项 Deferred taxation credit MMlryn||1
股本 Share capital 4=/5
已归还投资 Investment returned zVN/|[KP4
利润分配-其他转入 Profit appropriation - other transfer in tLCu7%P>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9V&}%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3m3ljy
利润分配-提取储备基金 Profit appropriation - reserve fund N(i%Oxp1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \f| Hk*@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j"(o>bv7
利润分配-利润归还投资 Profit appropriation - return investment by profit +&hhj~I.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $VEG1]/svp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5ncjv@Aa
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \H(r }D$u<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k=;>*:D%
期初未分配利润 Retained earnings, beginning of the year @1+C*
资本公积-股本溢价 Capital surplus - share premium ;R[ xo!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @z
$,KUH
资本公积-接受现金捐赠 Capital surplus - cash donation \8j5b+
资本公积-股权投资准备 Capital surplus - investment reserve <Z{pjJ/
资本公积-拨款转入 Capital surplus - subsidiary HI iMq'H^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation k3[rO}>s
资本公积-其他 Capital surplus - others x_za
R}WI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3OnIAk3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve be&5vl
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve PJd7t%m;
盈余公积-储备基金 Surplus reserve - reserve fund (Hk4~v6pqC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zED#+-7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N:R6
b5
=}
主营业务收入 Sales NUxOU>f
主营业务成本 Cost of sales &UzeNL"]
主营业务税金及附加 Sales tax U-RR>j
营业费用 Operating expenses D5]AL5=Xt2
管理费用 General and administrative expenses qHwHP
1
财务费用 Financial expenses ]5(T{
投资收益 Investment income k^<s|8Y
其他业务收入 Other operating income `O~NT'Ed8
营业外收入 Non-operating income 7D'-^#S5
补贴收入 Subsidy income i4<&zj})
其他业务支出 Other operating expenses fZQL!j4
营业外支出 Non-operating expenses 'iQ
所得税 Income tax y{
&k`H
直接人工成本差异(direct labor variance)
$;O-1# ]
直接材料成本差异(direct material variance) vjo@aY.x
在产品计价(work-in-process costing) }"}
z7Xb0
联产品成本计算(joint products costing) lKVy{X3]*
生产成本汇总程序(accumulation process of procluction cost) )"(
ojh
制造费用差异(manufacturing expenses variance) 3k YVk
实际成本与估计成本(actual cost and estimated cost) +Dvdv<+
工资费用分配(salary costs allocation) yf|,/{S
成本曲线(cost curve) cnJL*{H<2
农业生产成本(agriculture production cost) >L5fc".
原始成本和重置成本(original cost and replacement cost) \VY!= 9EV
工程施工成本 _(J;!,
直接成本与间接成本(direct cost and indirect cost) 0[A4k:
可控成本(controllable cost) ]JGh[B1gh
制造费用分配(manufacturing expenses allocation) Xk2M.:3`
理论成本与应用成本(theory cost and practice cost) P:~Xaz\F
辅助生产成本分配(auxiliary production cost allocation) T6/d[SH>
期间,费用 VSm[80iR0
成本控制程序(procedure of cost control) !v/j*'L<M}
成本记录(cost entry, cost recorder cost agenda) cL+--$L
成本计算分批法(job costing method) )gX7qQ
成本计算分步法 >Xz=E0;^Ua
直接人工成本差异(direct labor variance) 8PN/*Sa
成本控制方法(cost control method)