递延税款贷项 Deferred taxation credit aEn * vun
股本 Share capital vQ8$C 3
已归还投资 Investment returned +2g
}wH)l
利润分配-其他转入 Profit appropriation - other transfer in 2hY"bpGW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vDCbD#.6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~toR)=Yv
利润分配-提取储备基金 Profit appropriation - reserve fund {hVc,\A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RmJ |g<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 't+'rG6x
利润分配-利润归还投资 Profit appropriation - return investment by profit BFZ\ \rN`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &(h@]F!
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ce7 $#
# f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A u"BDP
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares '#lc?Y(pJ2
期初未分配利润 Retained earnings, beginning of the year eN0lJ ~
资本公积-股本溢价 Capital surplus - share premium ??z&w`Yy,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {v* X}`.h
资本公积-接受现金捐赠 Capital surplus - cash donation 3{M0iNc1
资本公积-股权投资准备 Capital surplus - investment reserve <`Qb b=*
资本公积-拨款转入 Capital surplus - subsidiary *1h@Jb34
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _mTNK^gB
资本公积-其他 Capital surplus - others I].ddR%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s){R/2O3F
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \jr-^n]
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve F]cc?r312
盈余公积-储备基金 Surplus reserve - reserve fund [ nLd> 2P
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !eP0b~$/^J
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +de5y]1H,|
主营业务收入 Sales \`W8 #fob
主营业务成本 Cost of sales /4$ c-k
主营业务税金及附加 Sales tax Awe'MG p%
营业费用 Operating expenses zC`ediyu
管理费用 General and administrative expenses d?><+!a
财务费用 Financial expenses mh35S!I3I^
投资收益 Investment income \O
)u' Bu
其他业务收入 Other operating income {BZ0x2
营业外收入 Non-operating income H[N~)3x
补贴收入 Subsidy income 0yxwsBLy
其他业务支出 Other operating expenses 'y7<!uo?
营业外支出 Non-operating expenses |# EI(W?`
所得税 Income tax = Q"(9[Az
直接人工成本差异(direct labor variance) Y#FSU# a$<
直接材料成本差异(direct material variance) } [OEtd{
在产品计价(work-in-process costing) 3iw. yR
联产品成本计算(joint products costing) n1)]. `
生产成本汇总程序(accumulation process of procluction cost) %>t4ib_8
制造费用差异(manufacturing expenses variance) )2J#pz?.
实际成本与估计成本(actual cost and estimated cost) \ wV ?QH
工资费用分配(salary costs allocation) 0OBw
e6*
成本曲线(cost curve) hA+;eXy/
农业生产成本(agriculture production cost) AjINO}b
原始成本和重置成本(original cost and replacement cost) j#${
L6
工程施工成本 :|Bzbn=N2
直接成本与间接成本(direct cost and indirect cost) z5W;-sC z
可控成本(controllable cost) ZVz*1]}
制造费用分配(manufacturing expenses allocation) lr$,=P`
理论成本与应用成本(theory cost and practice cost)
(Kj>Ao
辅助生产成本分配(auxiliary production cost allocation) c+jnQM'
期间,费用 \b?O+;5Cj
成本控制程序(procedure of cost control) a KIS%M#Y
成本记录(cost entry, cost recorder cost agenda) C FeAKjG
成本计算分批法(job costing method) qG0gc\C}
成本计算分步法 g XB&Sgjo
直接人工成本差异(direct labor variance) }R`}Ey|{
成本控制方法(cost control method)
