递延税款贷项 Deferred taxation credit v(~m!8!TI
股本 Share capital 9v0|lS!-
已归还投资 Investment returned W[s>TDc`v
利润分配-其他转入 Profit appropriation - other transfer in g (k|"g`*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /G ;yxdb
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xg,BK0O
利润分配-提取储备基金 Profit appropriation - reserve fund bk]|C!7$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 566Qikw2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pkx>6(Y
利润分配-利润归还投资 Profit appropriation - return investment by profit zdE^v{}|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends d9"4m>ymS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~JpU
O~i/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $(U|JR@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $!Tw`O
期初未分配利润 Retained earnings, beginning of the year
U,BBC
资本公积-股本溢价 Capital surplus - share premium bE~lc}%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _L":Wux
资本公积-接受现金捐赠 Capital surplus - cash donation
2X_ef
资本公积-股权投资准备 Capital surplus - investment reserve tw66
XxE
资本公积-拨款转入 Capital surplus - subsidiary \ 714 Pyy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation at!?"u
资本公积-其他 Capital surplus - others -}@9lhS,
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /&yT2p
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o*_ D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 30@ GFaab
盈余公积-储备基金 Surplus reserve - reserve fund d/1XL[&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O [/~V=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment oWmla*nCKL
主营业务收入 Sales e^ yB9b
主营业务成本 Cost of sales 4KCxhJq
主营业务税金及附加 Sales tax q]x@q
营业费用 Operating expenses %:*HzYf
管理费用 General and administrative expenses D3PF(Wx
财务费用 Financial expenses ,ME9<3
Ac
投资收益 Investment income N"
TD$NrK\
其他业务收入 Other operating income h.*|4
;
营业外收入 Non-operating income JFZ
p^{
补贴收入 Subsidy income i weP3u##
其他业务支出 Other operating expenses RulI
zv
营业外支出 Non-operating expenses rAKdf??
所得税 Income tax *M:Bhw
直接人工成本差异(direct labor variance) 9\F^\h{
直接材料成本差异(direct material variance) q)
*0G*
在产品计价(work-in-process costing) {\B!Rjt[T
联产品成本计算(joint products costing) lK-I[i!
生产成本汇总程序(accumulation process of procluction cost) ,v"A}g0"
制造费用差异(manufacturing expenses variance) Ty=}A MMyE
实际成本与估计成本(actual cost and estimated cost) r`2& o
工资费用分配(salary costs allocation) iX=*qiVX
成本曲线(cost curve) jKzjTn9{E
农业生产成本(agriculture production cost) H|Ems}b
原始成本和重置成本(original cost and replacement cost) XebCl{HHp
工程施工成本 |NI0zd
直接成本与间接成本(direct cost and indirect cost) o#i{/#oF
可控成本(controllable cost) C1=[\c~jw
制造费用分配(manufacturing expenses allocation) )7^jq|
理论成本与应用成本(theory cost and practice cost) Q*I/mUP&f
辅助生产成本分配(auxiliary production cost allocation) Dng^4VRd
期间,费用 B !XT:.+
成本控制程序(procedure of cost control) bm;4NA?Gg
成本记录(cost entry, cost recorder cost agenda) {#vo^&
B
成本计算分批法(job costing method) mIyaoIE|$
成本计算分步法 QU t!fF@t
直接人工成本差异(direct labor variance) V+^\SiM
成本控制方法(cost control method)