递延税款贷项 Deferred taxation credit ,P}7 e)3
股本 Share capital 5?` 4qSU z
已归还投资 Investment returned hO$Gx*e$
利润分配-其他转入 Profit appropriation - other transfer in 5|~g2Zz{;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [q!]
Ds"
_
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve N9G xJ6
利润分配-提取储备基金 Profit appropriation - reserve fund $%bd`d*S
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o"X..m<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund d)! '5Zr M
利润分配-利润归还投资 Profit appropriation - return investment by profit GNv{ Ij<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f?/OV *
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |s/N ?/qi
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q >[>{N&\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H}~K51
期初未分配利润 Retained earnings, beginning of the year 80lhhqRC
资本公积-股本溢价 Capital surplus - share premium 7O*Sg2B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :$K=LV#Iru
资本公积-接受现金捐赠 Capital surplus - cash donation 3>7{Q_5
资本公积-股权投资准备 Capital surplus - investment reserve :$u[
1&6
资本公积-拨款转入 Capital surplus - subsidiary :tO4LEb
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )-[$m%
资本公积-其他 Capital surplus - others ._tEDY/1m
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]N]Fb3
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve kB CU+FC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,yNuz@^
P
盈余公积-储备基金 Surplus reserve - reserve fund Nm&'&L%Ch
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q`8-|(ngw
盈余公积-利润归还投资 Surplus reserve - reture investment by investment kZ@UQ {>`
主营业务收入 Sales {~O4*2zg;K
主营业务成本 Cost of sales %$zak@3%'
主营业务税金及附加 Sales tax [6RODp3')
营业费用 Operating expenses !c)F;
管理费用 General and administrative expenses HN367j2 e
财务费用 Financial expenses NbU4|O i
投资收益 Investment income z{ eZsh
b
其他业务收入 Other operating income T:kliM"z
营业外收入 Non-operating income z{Yfiv\-r
补贴收入 Subsidy income _GxC|d
其他业务支出 Other operating expenses L3 oL>r'|
营业外支出 Non-operating expenses $S<B\\
%
所得税 Income tax h@O\j& #
直接人工成本差异(direct labor variance) sS{Co8EJn
直接材料成本差异(direct material variance) F5:xrcyC
在产品计价(work-in-process costing) M.dX ;iM<
联产品成本计算(joint products costing) }U'9 d#N
生产成本汇总程序(accumulation process of procluction cost) hzqgsmT)
制造费用差异(manufacturing expenses variance) [! ;sp~
实际成本与估计成本(actual cost and estimated cost) fWA# n
工资费用分配(salary costs allocation) L"9Z
{ o7
成本曲线(cost curve) 30WOH
' n
农业生产成本(agriculture production cost) #J/RI[a
原始成本和重置成本(original cost and replacement cost) ~
e?af
工程施工成本 >%`SXB& 9
直接成本与间接成本(direct cost and indirect cost) RYvdfj.ij
可控成本(controllable cost) u*%mUh
制造费用分配(manufacturing expenses allocation) }[|9vF"g.y
理论成本与应用成本(theory cost and practice cost) ,(h -
辅助生产成本分配(auxiliary production cost allocation) )b]!IP3
期间,费用 [[T6X9
成本控制程序(procedure of cost control) Xe&9| M
成本记录(cost entry, cost recorder cost agenda) bR~Xog
成本计算分批法(job costing method) 2>X yrG
成本计算分步法 c0e[vrP:
直接人工成本差异(direct labor variance) ;&|I/MVm
成本控制方法(cost control method)
