递延税款贷项 Deferred taxation credit IUc!nxF#
股本 Share capital msY"Y*4
已归还投资 Investment returned w0*6GCP
利润分配-其他转入 Profit appropriation - other transfer in SC|cCK hqi
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve g4Hq<W"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8`u#tl(
利润分配-提取储备基金 Profit appropriation - reserve fund 2N) Ywqvj
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund RE"}+D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z Q20IY |,
利润分配-利润归还投资 Profit appropriation - return investment by profit wc__g8?'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends i
NQk {n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =C#,aoa!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends O=m
G L
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :hJhEQH(9
期初未分配利润 Retained earnings, beginning of the year +p<Y)Z( >6
资本公积-股本溢价 Capital surplus - share premium fG,qax`:c
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve B0 R [f
资本公积-接受现金捐赠 Capital surplus - cash donation a- QHm;_S
资本公积-股权投资准备 Capital surplus - investment reserve `Rm B{qgB
资本公积-拨款转入 Capital surplus - subsidiary ~}ewna/ 2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation k+i}U9 c"
资本公积-其他 Capital surplus - others 2d3wQ)2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,Y!T!o} 1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve `b 7
o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OH)SdSBz
盈余公积-储备基金 Surplus reserve - reserve fund "lmiGR* u
盈余公积-企业发展基金 Surplus reserve - enterprise development fund cPS!%?}I
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,vN#U& RS
主营业务收入 Sales O^:Pr8|{J
主营业务成本 Cost of sales Rf% ver
主营业务税金及附加 Sales tax {L4^IK I
营业费用 Operating expenses A>k+
4|f
管理费用 General and administrative expenses Kw ?,A
财务费用 Financial expenses Ak}l6{ ..
投资收益 Investment income R2~Rqlti
其他业务收入 Other operating income 4]dPhsey
营业外收入 Non-operating income wk5a &
补贴收入 Subsidy income 1m ![;Pg3
其他业务支出 Other operating expenses +[F9Q,bH@b
营业外支出 Non-operating expenses UoKBcarm
所得税 Income tax
{'r*Jb0
直接人工成本差异(direct labor variance) #bdJ]v.n
直接材料成本差异(direct material variance) 2G'G4 5Q
在产品计价(work-in-process costing) Wq>j;\3b3
联产品成本计算(joint products costing) ;
w6\r!O,
生产成本汇总程序(accumulation process of procluction cost) A6UtpyS*'
制造费用差异(manufacturing expenses variance) 5SKu \ H\
实际成本与估计成本(actual cost and estimated cost) f O(.I
工资费用分配(salary costs allocation) c|O 5 Vp }
成本曲线(cost curve) & =7 ur
农业生产成本(agriculture production cost) ;hZ( 20
原始成本和重置成本(original cost and replacement cost) 9X *q^u
工程施工成本 =8J\;h
直接成本与间接成本(direct cost and indirect cost) (wA|lK3
可控成本(controllable cost) , 1`eH[
制造费用分配(manufacturing expenses allocation) P4N{lQ.>
理论成本与应用成本(theory cost and practice cost) j?8E >tM
辅助生产成本分配(auxiliary production cost allocation) Y*AHwc<w`
期间,费用 iu1iO;q
成本控制程序(procedure of cost control) 4 l3N#U0Q
成本记录(cost entry, cost recorder cost agenda) Ic r'l$PE
成本计算分批法(job costing method) 6 8_
UQ.
成本计算分步法 |w>DZG!}1-
直接人工成本差异(direct labor variance) T!*7G:\f"
成本控制方法(cost control method)
