递延税款贷项 Deferred taxation credit } 17.~
股本 Share capital {w
<+_++
已归还投资 Investment returned [/_+
> M
利润分配-其他转入 Profit appropriation - other transfer in 1h7+@#<:a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve syzdd
an
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ac|5. ?|N
利润分配-提取储备基金 Profit appropriation - reserve fund .4l/_4,s_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |7@O( $ b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0ji
q-3V)
利润分配-利润归还投资 Profit appropriation - return investment by profit `O6:t\d@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wLV~F[:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T$= 4O9G
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mNYl@+:psj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HvxJj+X9
期初未分配利润 Retained earnings, beginning of the year g-vg6@6
资本公积-股本溢价 Capital surplus - share premium A*tKF&U5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jtm?z c
资本公积-接受现金捐赠 Capital surplus - cash donation nNms
r=y5
资本公积-股权投资准备 Capital surplus - investment reserve j' p 1q
资本公积-拨款转入 Capital surplus - subsidiary x
&A vU J
资本公积-外币资本折算差额 Capital surplus - foreign currency translation z}J r^>
资本公积-其他 Capital surplus - others .C]cK%OO
N
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |3?
8)z\n
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l =I eJh
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8p1ziz`4>$
盈余公积-储备基金 Surplus reserve - reserve fund P;]F=m+ *V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund W9zE{)Sc~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment N]YtLa,t
主营业务收入 Sales +2C?9:bH
主营业务成本 Cost of sales k#:2'!7G
主营业务税金及附加 Sales tax n +1y
营业费用 Operating expenses 5f:DN\ ]
管理费用 General and administrative expenses N{d@^Yj
财务费用 Financial expenses j*;N\;iL!*
投资收益 Investment income <f~Fl^^8
其他业务收入 Other operating income e1q"AOV 6
营业外收入 Non-operating income o5aLU Wi-
补贴收入 Subsidy income o0z67(N&g
其他业务支出 Other operating expenses ?nKF6 f
营业外支出 Non-operating expenses G&f7+e
所得税 Income tax 1f (DU4h
直接人工成本差异(direct labor variance) y
0ckm6^
直接材料成本差异(direct material variance) C0x "pO7
在产品计价(work-in-process costing) &
GWkq>
联产品成本计算(joint products costing) Z"I/ NG iU
生产成本汇总程序(accumulation process of procluction cost) "zZI S6j
制造费用差异(manufacturing expenses variance) 1MA@JA:T
实际成本与估计成本(actual cost and estimated cost) xU9@$am
工资费用分配(salary costs allocation) %1:c hvS
成本曲线(cost curve) {fSf q&o
农业生产成本(agriculture production cost) o!&W sD
原始成本和重置成本(original cost and replacement cost) g2p"LWex-
工程施工成本 2)/NFZ
直接成本与间接成本(direct cost and indirect cost) +1; 'B4
可控成本(controllable cost) _ :^ 7a3I
制造费用分配(manufacturing expenses allocation) b*,3<
9
理论成本与应用成本(theory cost and practice cost) ~y0R'oi
辅助生产成本分配(auxiliary production cost allocation) G\iyJSj[P
期间,费用 0&fl#]oCE
成本控制程序(procedure of cost control) K6pR8z*?
成本记录(cost entry, cost recorder cost agenda) RHNk%9
成本计算分批法(job costing method) 19d6]pJ5
成本计算分步法 q9}
m!*8e
直接人工成本差异(direct labor variance) ?$%%Mp(
成本控制方法(cost control method)
