递延税款贷项 Deferred taxation credit p
c&/'zb
股本 Share capital [7B:{sH
已归还投资 Investment returned [dFxW6n
利润分配-其他转入 Profit appropriation - other transfer in I1U {t
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^_3idLE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rb%P30qc4
利润分配-提取储备基金 Profit appropriation - reserve fund jPYed@[+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <lZyUd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund o:#l r{
利润分配-利润归还投资 Profit appropriation - return investment by profit eKn&`\j6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .$)'7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {'Nvs_{6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *A2J[,?c
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ~PaD _W#xP
期初未分配利润 Retained earnings, beginning of the year {55{ YDqx
资本公积-股本溢价 Capital surplus - share premium /s& xI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x3>K{
资本公积-接受现金捐赠 Capital surplus - cash donation UK+;/Mtg
资本公积-股权投资准备 Capital surplus - investment reserve yCkfAx8 ]
资本公积-拨款转入 Capital surplus - subsidiary ,GXwi|Y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `g6XVa*%#
资本公积-其他 Capital surplus - others u7G@VZ Ux5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s<'^
@Y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t3u"2B7oG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `;WiTE)&)
盈余公积-储备基金 Surplus reserve - reserve fund :bwdEni1P
盈余公积-企业发展基金 Surplus reserve - enterprise development fund a#FkoA~M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment E-_)w
主营业务收入 Sales 8lI#
D)}
主营业务成本 Cost of sales =[(1u|H 9
主营业务税金及附加 Sales tax `x$d8(1J`#
营业费用 Operating expenses @/H1}pM~
管理费用 General and administrative expenses 1"A1bK
财务费用 Financial expenses 84)$ CA+NX
投资收益 Investment income W?~G_4
其他业务收入 Other operating income 0F=UZf&
营业外收入 Non-operating income 53P\OG^G`
补贴收入 Subsidy income !uLAW_~
其他业务支出 Other operating expenses )u ]J`.OA
营业外支出 Non-operating expenses k( <5tv d
所得税 Income tax &#v^y 3r
直接人工成本差异(direct labor variance) %]nY v#K
直接材料成本差异(direct material variance) 3 8pw
在产品计价(work-in-process costing) 7}- .U=tnP
联产品成本计算(joint products costing) 67%eAS
生产成本汇总程序(accumulation process of procluction cost) pl
Ii
制造费用差异(manufacturing expenses variance) ?{%P9I
实际成本与估计成本(actual cost and estimated cost) @!fy24R]D
工资费用分配(salary costs allocation) ,) '!E^n
成本曲线(cost curve) *XS@K u
农业生产成本(agriculture production cost) -(~Tu>KaH
原始成本和重置成本(original cost and replacement cost) ^ $Q',
工程施工成本 k#R }^Q
直接成本与间接成本(direct cost and indirect cost) %d($\R-*O
可控成本(controllable cost) *CA|}l
制造费用分配(manufacturing expenses allocation) xr?=gY3E;
理论成本与应用成本(theory cost and practice cost) r J ?Y~Q
辅助生产成本分配(auxiliary production cost allocation) cy*Td7)/
期间,费用 xb0hJ~e
成本控制程序(procedure of cost control) 2/=CrK
成本记录(cost entry, cost recorder cost agenda) &tw.]3
成本计算分批法(job costing method) 6[wej$ u
成本计算分步法 ^~-i>gTD
直接人工成本差异(direct labor variance) ,, mkB6;
成本控制方法(cost control method)
