递延税款贷项 Deferred taxation credit , QWus"5H
股本 Share capital nKS*y*
已归还投资 Investment returned 6Aq]I$
利润分配-其他转入 Profit appropriation - other transfer in zow8 Q6f
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B5vLV@>]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fpf,gb8[$n
利润分配-提取储备基金 Profit appropriation - reserve fund ?%qaoxG37
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @KU;' th
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >yXhP6
利润分配-利润归还投资 Profit appropriation - return investment by profit =xRD
%Z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "0[`U(/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K8 MET&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends uax0%~O
\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8h@ L_*Kr
期初未分配利润 Retained earnings, beginning of the year QOYMT( j
资本公积-股本溢价 Capital surplus - share premium %_4#WI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve w9VwZow
资本公积-接受现金捐赠 Capital surplus - cash donation M!Ao !D[
资本公积-股权投资准备 Capital surplus - investment reserve 8 a)Brl}u
资本公积-拨款转入 Capital surplus - subsidiary dVj2x-R)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation fuv{2[N V
资本公积-其他 Capital surplus - others M'< % d[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .Y]0gi8z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %aMC[ i
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =FV(m
S
盈余公积-储备基金 Surplus reserve - reserve fund c 1s&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2p\xgAW?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D:bmq93PC
主营业务收入 Sales gjN'D!'E1D
主营业务成本 Cost of sales DC*MB:c#U
主营业务税金及附加 Sales tax 6',Hs
营业费用 Operating expenses %sOY:>
管理费用 General and administrative expenses 9 ?O8j1F
财务费用 Financial expenses pC,[!>0g8
投资收益 Investment income p|A ?F0
其他业务收入 Other operating income >. `*KQdan
营业外收入 Non-operating income >| ,`E
补贴收入 Subsidy income S sW<,T
其他业务支出 Other operating expenses [1kQ-Ko`
营业外支出 Non-operating expenses sBa:|(Y.
所得税 Income tax y,|2hrj/0E
直接人工成本差异(direct labor variance) (XmmbAbVom
直接材料成本差异(direct material variance) vVvF e~y]
在产品计价(work-in-process costing) l`N#~ <.
联产品成本计算(joint products costing) u%:`r*r
生产成本汇总程序(accumulation process of procluction cost) O{~Xp!QQt
制造费用差异(manufacturing expenses variance) ^O@eyP
实际成本与估计成本(actual cost and estimated cost) -i{_$G8W/c
工资费用分配(salary costs allocation) %E&oe $[B
成本曲线(cost curve) W0 sLMHq
农业生产成本(agriculture production cost) ^U5N!"6R
原始成本和重置成本(original cost and replacement cost) 2{~ `q
工程施工成本 'vVWUK956
直接成本与间接成本(direct cost and indirect cost) c Yg J}(>}
可控成本(controllable cost) /96lvn]8lO
制造费用分配(manufacturing expenses allocation) x
cAs }y}
理论成本与应用成本(theory cost and practice cost) a<\n$E#q
辅助生产成本分配(auxiliary production cost allocation) *1kFy_Gx
期间,费用 =O0A(ca"g
成本控制程序(procedure of cost control) \UZGXk
成本记录(cost entry, cost recorder cost agenda) }vU/]0@,E
成本计算分批法(job costing method)
2hF^U+I}
成本计算分步法 nfHjIYid
直接人工成本差异(direct labor variance) ?<3 d
Fb
成本控制方法(cost control method)
