递延税款贷项 Deferred taxation credit >'*%wf[{
股本 Share capital _K^Q]V[nZ
已归还投资 Investment returned V `Cy x^P
利润分配-其他转入 Profit appropriation - other transfer in Xz _WFLq4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kxM
vOB$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
LR97FG
利润分配-提取储备基金 Profit appropriation - reserve fund YOl$sg g}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?jmP] MM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1BSd9Ydj
利润分配-利润归还投资 Profit appropriation - return investment by profit ~ :ASv>m
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `6Bx8C Z'I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve >,e^}K}C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PG&t~4QM`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a:BW*Hy{\
期初未分配利润 Retained earnings, beginning of the year
/8x';hQ
资本公积-股本溢价 Capital surplus - share premium 2 XP
}:e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,
>LJpv
资本公积-接受现金捐赠 Capital surplus - cash donation gHg=G+Q@
资本公积-股权投资准备 Capital surplus - investment reserve Bs "D<r&ro
资本公积-拨款转入 Capital surplus - subsidiary ;4nY{) bD
资本公积-外币资本折算差额 Capital surplus - foreign currency translation pbH!u+DF
资本公积-其他 Capital surplus - others 'nCVjO7o
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fAs b:P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S!(3- {nC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \ruQx)5M
盈余公积-储备基金 Surplus reserve - reserve fund }`uyOgGg*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6"&cQ>$xh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,!#Am13
主营业务收入 Sales Coi[cfg0
主营业务成本 Cost of sales {L-^J`> G
主营业务税金及附加 Sales tax ,aP6ct
营业费用 Operating expenses L ;Ff(0x|
管理费用 General and administrative expenses %'Cj~An
财务费用 Financial expenses /2tA
n
投资收益 Investment income {wqT$( (<
其他业务收入 Other operating income Rb6BY-/J
营业外收入 Non-operating income /K:r4Kw
补贴收入 Subsidy income 4^F[G p?
其他业务支出 Other operating expenses }y(t')= 9
营业外支出 Non-operating expenses j-<-!jTd
所得税 Income tax eh86-tQI~(
直接人工成本差异(direct labor variance) %7#<K\])
直接材料成本差异(direct material variance) Na0^csPm
在产品计价(work-in-process costing) qM\
2f<)
联产品成本计算(joint products costing) 6,>$Jzs)5E
生产成本汇总程序(accumulation process of procluction cost) Hjm> I'9
制造费用差异(manufacturing expenses variance) ^ZwZze:2
实际成本与估计成本(actual cost and estimated cost) thjr1y .e
工资费用分配(salary costs allocation) Z&
_kq|
成本曲线(cost curve) Qit&cnO
农业生产成本(agriculture production cost) I dK*IA4
原始成本和重置成本(original cost and replacement cost) ]
K$YtM^
工程施工成本 &Hoc`u
直接成本与间接成本(direct cost and indirect cost) G6G Bqp6|
可控成本(controllable cost) IWv 9!lW
制造费用分配(manufacturing expenses allocation) Z@bgJL8 3
理论成本与应用成本(theory cost and practice cost) Q]WBH_j
辅助生产成本分配(auxiliary production cost allocation) ynI e4b
期间,费用 `<7\ Zl
成本控制程序(procedure of cost control) CI W 4E
成本记录(cost entry, cost recorder cost agenda) x3+
-wv
成本计算分批法(job costing method) fn}E1w
成本计算分步法 |AYii-g
直接人工成本差异(direct labor variance) +Mo4g2W
成本控制方法(cost control method)
