递延税款贷项 Deferred taxation credit "i&"* ~
股本 Share capital LL*mgT Q
已归还投资 Investment returned r$ (~j^<s
利润分配-其他转入 Profit appropriation - other transfer in :I 1
_ X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8VQ 24 r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jrMe G.e=D
利润分配-提取储备基金 Profit appropriation - reserve fund e3(/qMl
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PdeBDFWD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YB,t0%vTJw
利润分配-利润归还投资 Profit appropriation - return investment by profit '5KeL3J;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3c3OG.H$8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xV\5<7qk5g
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends # 1.YKo
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [10zTU`
期初未分配利润 Retained earnings, beginning of the year 1HT_
资本公积-股本溢价 Capital surplus - share premium v2+!1r7@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %Ym^ {N
资本公积-接受现金捐赠 Capital surplus - cash donation Te,$M3|
资本公积-股权投资准备 Capital surplus - investment reserve c#/H:?q?a
资本公积-拨款转入 Capital surplus - subsidiary >[10H8~bI/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation MXD4|r(
资本公积-其他 Capital surplus - others %~xGkk"I
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZD>a >]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >vbY<HGt
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \e3`/D
盈余公积-储备基金 Surplus reserve - reserve fund x_#-tB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund \G |%Z w|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment tBATZ0nK`Q
主营业务收入 Sales ` `U^COD
主营业务成本 Cost of sales _-TA{21)
主营业务税金及附加 Sales tax {eS|j=
营业费用 Operating expenses e8= YGx^o`
管理费用 General and administrative expenses gB'fFkd
财务费用 Financial expenses E#wS_[
投资收益 Investment income ]D 2u deg
其他业务收入 Other operating income _+l1 b"^s1
营业外收入 Non-operating income ;)AfB#:d
补贴收入 Subsidy income *l&S-=]
其他业务支出 Other operating expenses rjx6Djo>
营业外支出 Non-operating expenses {'En\e
所得税 Income tax N_pUv
直接人工成本差异(direct labor variance)
*hLQ
直接材料成本差异(direct material variance) "KX=ow#z|
在产品计价(work-in-process costing) vmTs9"ujF,
联产品成本计算(joint products costing) \!]hU%Un
生产成本汇总程序(accumulation process of procluction cost) t"072a
制造费用差异(manufacturing expenses variance) <S75($
实际成本与估计成本(actual cost and estimated cost) aUHcYc\u
工资费用分配(salary costs allocation) yifY%! @Xu
成本曲线(cost curve) 7JJ/D4uT
农业生产成本(agriculture production cost) X1{[}!
原始成本和重置成本(original cost and replacement cost) (6l+lru[
工程施工成本 }Ew hj>w
直接成本与间接成本(direct cost and indirect cost) eB> s=}|
可控成本(controllable cost) 2 dp>Z",
制造费用分配(manufacturing expenses allocation) :r #)z4d5
理论成本与应用成本(theory cost and practice cost) Z/;Xl ~
辅助生产成本分配(auxiliary production cost allocation) ZK;z m
期间,费用 l5xCz=dw
成本控制程序(procedure of cost control) v3d&*I
成本记录(cost entry, cost recorder cost agenda) \s"U{N-
成本计算分批法(job costing method) YOr:sb
成本计算分步法 zm j"fN{\
直接人工成本差异(direct labor variance) @Jm7^;9/
成本控制方法(cost control method)
