递延税款贷项 Deferred taxation credit Sy4|JM-5
股本 Share capital '5[(QM5Gi&
已归还投资 Investment returned N- knhA
利润分配-其他转入 Profit appropriation - other transfer in _~ei1
G.R
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /x$JY\cq`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve '@h
利润分配-提取储备基金 Profit appropriation - reserve fund ~gGkw#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5|N`:h'9M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund DI2e%`$
利润分配-利润归还投资 Profit appropriation - return investment by profit EG$-D@o\I
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b=pk;'-
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F kf4R5Y?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VNIl%9:-l
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gO"G/
期初未分配利润 Retained earnings, beginning of the year Zf<T`'_d
资本公积-股本溢价 Capital surplus - share premium ~> lqEa
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wy${EY^h
资本公积-接受现金捐赠 Capital surplus - cash donation S-Vj$asv!
资本公积-股权投资准备 Capital surplus - investment reserve 0)~c)B:5
资本公积-拨款转入 Capital surplus - subsidiary Ba|}$jo
资本公积-外币资本折算差额 Capital surplus - foreign currency translation As,e.V5!
资本公积-其他 Capital surplus - others ~u2f`67{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
fDfph7[)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve cSV&p|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve l'wu-
盈余公积-储备基金 Surplus reserve - reserve fund l"nS+z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ha=2isq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j4=iHnE;
主营业务收入 Sales Ddg!1SF
主营业务成本 Cost of sales eA-oqolY
主营业务税金及附加 Sales tax LD5`9-
营业费用 Operating expenses JJ}DYv
管理费用 General and administrative expenses K/f-9hE F
财务费用 Financial expenses $L6R,%c
投资收益 Investment income >(.|oT\Tb
其他业务收入 Other operating income hCr,6nc C
营业外收入 Non-operating income =RRv&
"2r
补贴收入 Subsidy income >c<xy>N
其他业务支出 Other operating expenses K[OOI~"C
营业外支出 Non-operating expenses S2*sh2-&6
所得税 Income tax 0 D
'^:
直接人工成本差异(direct labor variance) j=M%*`@
直接材料成本差异(direct material variance) aEIz,^3
在产品计价(work-in-process costing) R<6y7?]bZ
联产品成本计算(joint products costing) I#O"<0
*r
生产成本汇总程序(accumulation process of procluction cost) 0!0e
$!8
l
制造费用差异(manufacturing expenses variance) M."/"hV`-
实际成本与估计成本(actual cost and estimated cost) 4W*o:Y!
工资费用分配(salary costs allocation) m[3c,Axl7
成本曲线(cost curve) )lS04|s
农业生产成本(agriculture production cost) 1v`|mU}i,
原始成本和重置成本(original cost and replacement cost) p!^K.P1 '
工程施工成本 WlvT&W
直接成本与间接成本(direct cost and indirect cost) js <Up/1
可控成本(controllable cost) A-=hvJ5T
制造费用分配(manufacturing expenses allocation) 0NZ'(qf~9
理论成本与应用成本(theory cost and practice cost) uK"FopUJ4i
辅助生产成本分配(auxiliary production cost allocation) MQN~I^v3
期间,费用 Qr3!6
成本控制程序(procedure of cost control) vn$=be
8l4
成本记录(cost entry, cost recorder cost agenda) q6C`hVMl
成本计算分批法(job costing method) *9kg\#
成本计算分步法 !<=zFy[J.9
直接人工成本差异(direct labor variance) `H
$XO{w
成本控制方法(cost control method)