递延税款贷项 Deferred taxation credit x[$z({Yf
股本 Share capital +3BBQ+x!
已归还投资 Investment returned lr`&mZ( j
利润分配-其他转入 Profit appropriation - other transfer in }% ` .h"
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {@+Ty]e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~io szX
利润分配-提取储备基金 Profit appropriation - reserve fund \HKxh:
F'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *~t6(v?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund OR%'K2C6S
利润分配-利润归还投资 Profit appropriation - return investment by profit MUTj-1 H6)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8n 'B6hi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve do*EKo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;$smH=I
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M}yDXJx
期初未分配利润 Retained earnings, beginning of the year )(ImL
bM)
资本公积-股本溢价 Capital surplus - share premium `%+Wz0(K
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QR%mj*@Wle
资本公积-接受现金捐赠 Capital surplus - cash donation N"]q='t
资本公积-股权投资准备 Capital surplus - investment reserve q35f&O;
资本公积-拨款转入 Capital surplus - subsidiary v6>_ j
L
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "uaMk}[ <!
资本公积-其他 Capital surplus - others ]j`c]2EuP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,.kha8 v
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $npT[~U5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]ooIr Y8
盈余公积-储备基金 Surplus reserve - reserve fund KwPOO{4]g
盈余公积-企业发展基金 Surplus reserve - enterprise development fund /a tW8 `&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aX5
z&r:{
主营业务收入 Sales U<DZ:ds ?T
主营业务成本 Cost of sales S/9DtXQ
主营业务税金及附加 Sales tax aqj@Cjk4Z
营业费用 Operating expenses 2/"u5
管理费用 General and administrative expenses [n \2
财务费用 Financial expenses I@yCTl uV$
投资收益 Investment income Qa-K$dm%
其他业务收入 Other operating income hw=
Ft4L
营业外收入 Non-operating income 2zs73:z
补贴收入 Subsidy income
|4B:<x
其他业务支出 Other operating expenses ? }kG` q
营业外支出 Non-operating expenses /SrCE
labP
所得税 Income tax "nw;NIp!
直接人工成本差异(direct labor variance) &e#~<Wm82
直接材料成本差异(direct material variance) ;<j0f~G`
在产品计价(work-in-process costing) ]pH-2_
联产品成本计算(joint products costing) s' %R
生产成本汇总程序(accumulation process of procluction cost) *X+79v G:
制造费用差异(manufacturing expenses variance) 8B\2Zfe
实际成本与估计成本(actual cost and estimated cost) u~WVGjoQ
工资费用分配(salary costs allocation) rA%usaW
成本曲线(cost curve) vgfcCcZ_iZ
农业生产成本(agriculture production cost) Bq D'8zLD
原始成本和重置成本(original cost and replacement cost) u>k
N1k Q8
工程施工成本 r76
J
N
直接成本与间接成本(direct cost and indirect cost) kBD>-5Sn_T
可控成本(controllable cost) >[*8I\ *@n
制造费用分配(manufacturing expenses allocation) Z0Vl+
理论成本与应用成本(theory cost and practice cost) .J)I | '
辅助生产成本分配(auxiliary production cost allocation) __|+ w<]
期间,费用 0n;<
ge&~R
成本控制程序(procedure of cost control) ] 6TATPIr
成本记录(cost entry, cost recorder cost agenda) = a@ j=
成本计算分批法(job costing method) _"bHe/'CI
成本计算分步法 +l9!Fl{MK\
直接人工成本差异(direct labor variance) @?yX!_YC
成本控制方法(cost control method)
