递延税款贷项 Deferred taxation credit 93I.Wp_{
股本 Share capital ~Psv[b=]
已归还投资 Investment returned cvSr> <(
利润分配-其他转入 Profit appropriation - other transfer in @ px 4[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve o +-G@ 16
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ew.a*[W''
利润分配-提取储备基金 Profit appropriation - reserve fund * F[;D7sZ~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [@K#BFA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund |a! y%R =
利润分配-利润归还投资 Profit appropriation - return investment by profit )S~ySiJ< U
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Xh'_Vx{.j`
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve /D@ ( o`a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 0=g~ozEW&
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bSbUf%LKt
期初未分配利润 Retained earnings, beginning of the year gFBMARxi
资本公积-股本溢价 Capital surplus - share premium -%I 0Q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve [*i6?5}-
资本公积-接受现金捐赠 Capital surplus - cash donation Fkq ;Q
资本公积-股权投资准备 Capital surplus - investment reserve < Wz+f+HC
资本公积-拨款转入 Capital surplus - subsidiary 22`N(_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Fq r}zR)
资本公积-其他 Capital surplus - others :>G3N+A)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;giW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve RlW7l1h&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
4|yZA*Q^
盈余公积-储备基金 Surplus reserve - reserve fund R\VM6>SN'S
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g#Doed.30=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment o>G^)aRa
主营业务收入 Sales IJnh@?BC
主营业务成本 Cost of sales W'0(0;+G/j
主营业务税金及附加 Sales tax wfE%` 1
营业费用 Operating expenses 6e% |.}U
管理费用 General and administrative expenses 3B+
F'k&#
财务费用 Financial expenses e1d);m$
投资收益 Investment income 6X1_NbC
其他业务收入 Other operating income moe5H
营业外收入 Non-operating income +|S v J
补贴收入 Subsidy income Hf^Tok^6@]
其他业务支出 Other operating expenses }3rWmo8V
营业外支出 Non-operating expenses |N^z=g P[
所得税 Income tax Gb?O-z%8*
直接人工成本差异(direct labor variance) ]t'bd <O
直接材料成本差异(direct material variance) 1Vden.H*CI
在产品计价(work-in-process costing) ?n]e5R(cj
联产品成本计算(joint products costing) !uno!wUIYd
生产成本汇总程序(accumulation process of procluction cost) Vv]81y15Q;
制造费用差异(manufacturing expenses variance) #!h +K"wX
实际成本与估计成本(actual cost and estimated cost) x?|C-v
工资费用分配(salary costs allocation) Ku
W$
成本曲线(cost curve) G\
HU%J
农业生产成本(agriculture production cost) E#cW3\)
原始成本和重置成本(original cost and replacement cost) 6Eu&%
`
工程施工成本 g;M\4 o
直接成本与间接成本(direct cost and indirect cost) 9Ytd E*,k
可控成本(controllable cost) KPT@I3P
制造费用分配(manufacturing expenses allocation) DJm/:td
理论成本与应用成本(theory cost and practice cost) ]0g%)f uMf
辅助生产成本分配(auxiliary production cost allocation) /nX+*L}d/
期间,费用 %s#`i$|z*n
成本控制程序(procedure of cost control) C}~/(;1V=
成本记录(cost entry, cost recorder cost agenda) tFYIKiq2
成本计算分批法(job costing method) E\%'/3o
成本计算分步法 f%1Dn }6
直接人工成本差异(direct labor variance) @3 UVl^T
成本控制方法(cost control method)
