递延税款贷项 Deferred taxation credit B
Hp ay
股本 Share capital lGet)/w;c
已归还投资 Investment returned -wUT@a
利润分配-其他转入 Profit appropriation - other transfer in Oh}52=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tG]W!\C'h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ZXhNn<
利润分配-提取储备基金 Profit appropriation - reserve fund Vb\^xdL>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund + $M<ck?Bo
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qW3XA$g|j'
利润分配-利润归还投资 Profit appropriation - return investment by profit sfVzVS[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N8T.Ye N
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve UaG&HGg]!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |s#,^ SJ0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yTc&C)Jb a
期初未分配利润 Retained earnings, beginning of the year Z{u]qI{l
资本公积-股本溢价 Capital surplus - share premium P=_W{6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B|syb!g
资本公积-接受现金捐赠 Capital surplus - cash donation F`;q9<NYRW
资本公积-股权投资准备 Capital surplus - investment reserve b 2\J<Nw
资本公积-拨款转入 Capital surplus - subsidiary ^!m%:r7Dr
资本公积-外币资本折算差额 Capital surplus - foreign currency translation h 1'm[Y
资本公积-其他 Capital surplus - others - 4Q\FLC'k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,H|K3nh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5 -4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve >8NUji2I
盈余公积-储备基金 Surplus reserve - reserve fund p>U= Jg
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 87pu\(,'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9AWP` ~l`
主营业务收入 Sales ,*[N_[
主营业务成本 Cost of sales #.FhN x
主营业务税金及附加 Sales tax a kj#.aYk
营业费用 Operating expenses )REegFN@
管理费用 General and administrative expenses iQ;lvOja
财务费用 Financial expenses R
Se a v
投资收益 Investment income Gp_flGdGQ
其他业务收入 Other operating income f4`Nws-dP
营业外收入 Non-operating income
3? k<e
补贴收入 Subsidy income 8V
pmcGvc3
其他业务支出 Other operating expenses v)vogtAQa
营业外支出 Non-operating expenses ]:#W$9,WL
所得税 Income tax B&(/,.
直接人工成本差异(direct labor variance) Qp@}v7Due
直接材料成本差异(direct material variance) ?`:+SncI"b
在产品计价(work-in-process costing) PE_JO(e;Xm
联产品成本计算(joint products costing) Zirp_[KZ%
生产成本汇总程序(accumulation process of procluction cost) A(XX2f!i
制造费用差异(manufacturing expenses variance) {iQ4jJ` n
实际成本与估计成本(actual cost and estimated cost) iYW<qgz
工资费用分配(salary costs allocation) Bi/E{k,
成本曲线(cost curve) Q*f0YjH!
农业生产成本(agriculture production cost) 1vh[sKv9%
原始成本和重置成本(original cost and replacement cost) G[d]t $f=
工程施工成本 #| V)> ")
直接成本与间接成本(direct cost and indirect cost) B90fUK2g
可控成本(controllable cost) H.Z<T{y;
制造费用分配(manufacturing expenses allocation) X2 <fS~m
理论成本与应用成本(theory cost and practice cost) vgn,ZcX
辅助生产成本分配(auxiliary production cost allocation) :VR% I;g ;
期间,费用 9+Wf*:*EW
成本控制程序(procedure of cost control) !6 kn>447Y
成本记录(cost entry, cost recorder cost agenda) ] P_yN:~
成本计算分批法(job costing method) Z0 c|;
成本计算分步法 M^n^wz
直接人工成本差异(direct labor variance) Nah\4-75&
成本控制方法(cost control method)
