递延税款贷项 Deferred taxation credit =~>g--^U
股本 Share capital NFyKTA6
已归还投资 Investment returned l b;P&V
利润分配-其他转入 Profit appropriation - other transfer in qKr xln/T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G@txX
'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -3u ;U, }
利润分配-提取储备基金 Profit appropriation - reserve fund nH<#MG BS
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6Ad
C
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wYr* ('uT
利润分配-利润归还投资 Profit appropriation - return investment by profit qw
03] a
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
J0Gjo9L
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Zo,066'+[.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W{c
Z7$d
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m(D+!I9
期初未分配利润 Retained earnings, beginning of the year K^
ALE
资本公积-股本溢价 Capital surplus - share premium 9Dbbk/j|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E \ls- (,
资本公积-接受现金捐赠 Capital surplus - cash donation /+1(,S
资本公积-股权投资准备 Capital surplus - investment reserve 3
W%j^nM
资本公积-拨款转入 Capital surplus - subsidiary mV^~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,q;?zcC7
资本公积-其他 Capital surplus - others ^GlzKl
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5M/~ |"xk
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve wr5v-_7r,
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9F[_xe@
盈余公积-储备基金 Surplus reserve - reserve fund %lD+57=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d8iq9AP\o
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 53 -O wjpx
主营业务收入 Sales {A'*3(8
主营业务成本 Cost of sales q}!h(-y}5n
主营业务税金及附加 Sales tax { PR "}x
营业费用 Operating expenses SgYMPBh
管理费用 General and administrative expenses f !#+cM
财务费用 Financial expenses e^'|<0J
投资收益 Investment income ~oJ"si
其他业务收入 Other operating income
G:3szz
营业外收入 Non-operating income skBD 2V4
补贴收入 Subsidy income fY6~Z
BvK
其他业务支出 Other operating expenses ~Hu!iZ
2]
营业外支出 Non-operating expenses px*1 3"
所得税 Income tax ,ga6
直接人工成本差异(direct labor variance) 4Us_Z{.
直接材料成本差异(direct material variance) )XHn.>]nc
在产品计价(work-in-process costing) LM+d3|gSV
联产品成本计算(joint products costing) xW]65iav
生产成本汇总程序(accumulation process of procluction cost) 6oKdw|(Q #
制造费用差异(manufacturing expenses variance) x
FWhr#5,
实际成本与估计成本(actual cost and estimated cost) 'y=N_/+s
工资费用分配(salary costs allocation) #wo
*2 (
成本曲线(cost curve) tJybR"NQ
农业生产成本(agriculture production cost) #y[U2s Se
原始成本和重置成本(original cost and replacement cost) dOa9D
工程施工成本 hf^<lJh~=
直接成本与间接成本(direct cost and indirect cost) !sSq
4K
可控成本(controllable cost)
J/O{x
制造费用分配(manufacturing expenses allocation) ~US t&?
理论成本与应用成本(theory cost and practice cost) mBE& >}G<
辅助生产成本分配(auxiliary production cost allocation) 0{g*\W*+~
期间,费用 6JDaZh" =K
成本控制程序(procedure of cost control) <N1wET-
成本记录(cost entry, cost recorder cost agenda) *ziR &Fr!
成本计算分批法(job costing method) l#`G4Vf
成本计算分步法 J hfVm*,
直接人工成本差异(direct labor variance) +[<YE
成本控制方法(cost control method)
