递延税款贷项 Deferred taxation credit C)`k{(-{
股本 Share capital NH$a :>
已归还投资 Investment returned NyI0 []z
利润分配-其他转入 Profit appropriation - other transfer in yHl1:cf(y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }<o.VY&;.
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @ 9D, f
利润分配-提取储备基金 Profit appropriation - reserve fund ~`c?&YixU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xSZgQF~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ./LD
利润分配-利润归还投资 Profit appropriation - return investment by profit |ul25/B
B
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yazC2Enes8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve EAU6z(X$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y 9]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z:W6@j-~
期初未分配利润 Retained earnings, beginning of the year Iodk1Y;
资本公积-股本溢价 Capital surplus - share premium VS<E?JnbFV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Zf }]sW$H
资本公积-接受现金捐赠 Capital surplus - cash donation @F KNB.>
资本公积-股权投资准备 Capital surplus - investment reserve xz5 Jli
资本公积-拨款转入 Capital surplus - subsidiary q?g4**C
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Io *`hA]
资本公积-其他 Capital surplus - others B B5(=n+
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9( DS"fgC
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve NS @j`6/U
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y;d$x}dh
盈余公积-储备基金 Surplus reserve - reserve fund
cdfJa
盈余公积-企业发展基金 Surplus reserve - enterprise development fund bsy\L|wd
盈余公积-利润归还投资 Surplus reserve - reture investment by investment uyMxBc%6
主营业务收入 Sales -?`^^ v
主营业务成本 Cost of sales ?9nuL}m!a
主营业务税金及附加 Sales tax "S.5_@?
营业费用 Operating expenses RUUV" y
管理费用 General and administrative expenses %KK 6}d #
财务费用 Financial expenses DcA{E8Y
投资收益 Investment income ;@GlJ
'$;
其他业务收入 Other operating income v{
Md4 p
营业外收入 Non-operating income sL|*0,# K
补贴收入 Subsidy income ,\q9>cZ!
其他业务支出 Other operating expenses :@{(^}N8u
营业外支出 Non-operating expenses
fy" q
所得税 Income tax ?4 7q0C
直接人工成本差异(direct labor variance) L\}o(P(
直接材料成本差异(direct material variance) Hj't.lg+j
在产品计价(work-in-process costing) ms8de>A|H
联产品成本计算(joint products costing) yEyx.Mh.Af
生产成本汇总程序(accumulation process of procluction cost) Ecp]fUQK
制造费用差异(manufacturing expenses variance) 1=gE ,k5H
实际成本与估计成本(actual cost and estimated cost) E}Q'Wz|k
工资费用分配(salary costs allocation)
&2[OH}4
成本曲线(cost curve) #4iSQ$0
农业生产成本(agriculture production cost) hR Tw8-wy:
原始成本和重置成本(original cost and replacement cost) Tt #4dm-
工程施工成本 E|Mu1I]e
直接成本与间接成本(direct cost and indirect cost) L,c@Z @
可控成本(controllable cost) x9q?^\x
制造费用分配(manufacturing expenses allocation) o^FlQy\
理论成本与应用成本(theory cost and practice cost) 8)HUo?/3
辅助生产成本分配(auxiliary production cost allocation) rpH ,c[ D
期间,费用 2 %UzCK
成本控制程序(procedure of cost control) $(B|$e^:(
成本记录(cost entry, cost recorder cost agenda) m/uBM6SXx
成本计算分批法(job costing method) NovF?kh2
成本计算分步法 2\80S[f
直接人工成本差异(direct labor variance) TELN4*
成本控制方法(cost control method)
