递延税款贷项 Deferred taxation credit $-73}[UA 4
股本 Share capital T8LwDqio
已归还投资 Investment returned Sb.;$Be5g
利润分配-其他转入 Profit appropriation - other transfer in X,~ C&#
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +,,~ <Vm
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~7g6o^A>
利润分配-提取储备基金 Profit appropriation - reserve fund "^`
AS"z'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund X +R_TC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cxV3Vrx@A
利润分配-利润归还投资 Profit appropriation - return investment by profit b._pG (o1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ; V8 =B8w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wvD|c%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T=vI'"w
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares qM'5cxe
期初未分配利润 Retained earnings, beginning of the year `KN{0<Ne
资本公积-股本溢价 Capital surplus - share premium q_bB/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I6+5 mv\
资本公积-接受现金捐赠 Capital surplus - cash donation fqxMTTg@
资本公积-股权投资准备 Capital surplus - investment reserve Yhfk { CI
资本公积-拨款转入 Capital surplus - subsidiary ~Q5HM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3c)xNXq m
资本公积-其他 Capital surplus - others W;7cF8fu4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve -VL3em |0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ! WN r09`
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E@p9vf->
盈余公积-储备基金 Surplus reserve - reserve fund ~7|z 2L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3f0RMk$pH
盈余公积-利润归还投资 Surplus reserve - reture investment by investment DwPl,@T_i\
主营业务收入 Sales t V</ x0#
主营业务成本 Cost of sales NeH^g0Q2,g
主营业务税金及附加 Sales tax ' tekne
营业费用 Operating expenses HU H=Y;
管理费用 General and administrative expenses }/=_
财务费用 Financial expenses t+
t&eg
投资收益 Investment income G 9;WO *
其他业务收入 Other operating income *=rl<?tX
营业外收入 Non-operating income :v#3;('7
补贴收入 Subsidy income %Vg R *
其他业务支出 Other operating expenses _
. _'\
营业外支出 Non-operating expenses t5S S]
所得税 Income tax cOSUe_S0w[
直接人工成本差异(direct labor variance) Yvo nZ
直接材料成本差异(direct material variance) : 0 /I2:
在产品计价(work-in-process costing) NeYj[Q~xy
联产品成本计算(joint products costing) K=V)"v5o3
生产成本汇总程序(accumulation process of procluction cost) 92EvCtf
制造费用差异(manufacturing expenses variance) c(:GsoO
实际成本与估计成本(actual cost and estimated cost) B--`=@IRf"
工资费用分配(salary costs allocation) BO^e.iB/
成本曲线(cost curve)
o4xZaF4+
农业生产成本(agriculture production cost) EyhQjs aT
原始成本和重置成本(original cost and replacement cost) 72aj4k]^
工程施工成本 :EZTJu
直接成本与间接成本(direct cost and indirect cost) |2Q;SaI^\
可控成本(controllable cost) qSON3Iid
制造费用分配(manufacturing expenses allocation) 8D-g%Aj-
理论成本与应用成本(theory cost and practice cost) D9h\=[%e
辅助生产成本分配(auxiliary production cost allocation) >354O6
期间,费用 c}QjKJ-c
成本控制程序(procedure of cost control)
W<t,Ivg
成本记录(cost entry, cost recorder cost agenda) " ~tEmMz
成本计算分批法(job costing method) Q!c *2hI
成本计算分步法 h< [ o;E
直接人工成本差异(direct labor variance) H'+P7*k#M
成本控制方法(cost control method)
