递延税款贷项 Deferred taxation credit {u{8QKeC
股本 Share capital Gn}^BJN
已归还投资 Investment returned [|{m/`8C
利润分配-其他转入 Profit appropriation - other transfer in ~ w,hJ `
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P[<EFjE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <`WtP+`
利润分配-提取储备基金 Profit appropriation - reserve fund b5.L== >
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund hR(p{$-T
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0o&B 7N
利润分配-利润归还投资 Profit appropriation - return investment by profit cLyed3uU
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T
}^2IJ]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve IBSoAL
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yOr5kWqX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tX7TP(
期初未分配利润 Retained earnings, beginning of the year ST7Xgma-
资本公积-股本溢价 Capital surplus - share premium KmE<+/x~?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =VOl
*
资本公积-接受现金捐赠 Capital surplus - cash donation hsZ}FLStJ
资本公积-股权投资准备 Capital surplus - investment reserve -P[bA0N,
资本公积-拨款转入 Capital surplus - subsidiary ZKco
资本公积-外币资本折算差额 Capital surplus - foreign currency translation VH2
/
资本公积-其他 Capital surplus - others
fgE Mn;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |dI,4Z\Qb
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve AB")aX2%E
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ye"#tCOEG
盈余公积-储备基金 Surplus reserve - reserve fund (043G[H'.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B#Z-kFn@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment F-I\x
主营业务收入 Sales C8bv%9
主营业务成本 Cost of sales ![CF
>:e
主营业务税金及附加 Sales tax }&:F,q*
营业费用 Operating expenses Od@<L
管理费用 General and administrative expenses QB|D_?]
财务费用 Financial expenses c`x[C
投资收益 Investment income @!:_r5R~N
其他业务收入 Other operating income 9o|#R&0
营业外收入 Non-operating income kF o&!
补贴收入 Subsidy income %eDJ]\*^X
其他业务支出 Other operating expenses ;OD+6@Sr
营业外支出 Non-operating expenses 9a;8^?Ld%S
所得税 Income tax F\(7B#
直接人工成本差异(direct labor variance) `.F+T)G
直接材料成本差异(direct material variance) T_1p1Sg
在产品计价(work-in-process costing) Imm|5-qJ
联产品成本计算(joint products costing) >W7IWhm3
生产成本汇总程序(accumulation process of procluction cost) _rjLCvv-
制造费用差异(manufacturing expenses variance) Zk#?.z}
实际成本与估计成本(actual cost and estimated cost) 5'hQ6i8
工资费用分配(salary costs allocation) n^7m^1to
成本曲线(cost curve) GYM6 `
农业生产成本(agriculture production cost) ]53'\TH
原始成本和重置成本(original cost and replacement cost) ps=+wg?]
工程施工成本 cAAyyc"yJ
直接成本与间接成本(direct cost and indirect cost) UZ}>@0
可控成本(controllable cost) JU\wvP5j
制造费用分配(manufacturing expenses allocation) 2W]y9)<c
理论成本与应用成本(theory cost and practice cost) D"RxI)"HP
辅助生产成本分配(auxiliary production cost allocation) %*`yd.L0W
期间,费用 0&k!=gj:>Z
成本控制程序(procedure of cost control) TDnbX_xC<
成本记录(cost entry, cost recorder cost agenda) k9iXVYQ.;r
成本计算分批法(job costing method) #ZS8}X*S
成本计算分步法 ZUxlk+o9d
直接人工成本差异(direct labor variance) y$^.HI02jP
成本控制方法(cost control method)