递延税款贷项 Deferred taxation credit ww,Z )m
股本 Share capital f%K
e8'&
已归还投资 Investment returned j$P I,`
利润分配-其他转入 Profit appropriation - other transfer in Y3o Mh,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7'.s 7&
'7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve &9P<qU^N)
利润分配-提取储备基金 Profit appropriation - reserve fund AzjMv6N
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund SMO*({/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund TA;,>f*
利润分配-利润归还投资 Profit appropriation - return investment by profit >
>V&yJ_
利润分配-应付优先股股利 Profit appropriation - preference shares dividends j#igu#MB*
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "$@,n7 k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends rO^xz7K^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FdxsU DL
期初未分配利润 Retained earnings, beginning of the year L8P 36]>
资本公积-股本溢价 Capital surplus - share premium bXvbddu)}
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve h$&rE@N|
资本公积-接受现金捐赠 Capital surplus - cash donation l2/ @<0P
资本公积-股权投资准备 Capital surplus - investment reserve wZ >Y<0,
资本公积-拨款转入 Capital surplus - subsidiary 0vckoE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Phlk1*1n
资本公积-其他 Capital surplus - others p7 [(z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve # #>a&,
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,"H?hF
Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve [ 4gjC
盈余公积-储备基金 Surplus reserve - reserve fund <7RfBR.9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _LLshV3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment uBRw>"c_*8
主营业务收入 Sales I9/KM4&
主营业务成本 Cost of sales ~d+O/: =K_
主营业务税金及附加 Sales tax t aV|YP$
营业费用 Operating expenses ?!m m a\W
管理费用 General and administrative expenses K+> V|zKuk
财务费用 Financial expenses LUul7y'"
投资收益 Investment income ]Zv ,
其他业务收入 Other operating income Oga1u
营业外收入 Non-operating income <G9< "{
补贴收入 Subsidy income 88YC0! Ni
其他业务支出 Other operating expenses E{oB2;P
营业外支出 Non-operating expenses 8bGD
所得税 Income tax $Sw, hb
直接人工成本差异(direct labor variance) J/[7d?hI/
直接材料成本差异(direct material variance) ] ut?&&*
在产品计价(work-in-process costing) B$`d&7I;D
联产品成本计算(joint products costing) hU+#S(t>b
生产成本汇总程序(accumulation process of procluction cost) @Yarz1
制造费用差异(manufacturing expenses variance) )|: 8zDuJ
实际成本与估计成本(actual cost and estimated cost) B3 .X}ys#
工资费用分配(salary costs allocation) d'q&Lq
成本曲线(cost curve) 'A1E^rl]=
农业生产成本(agriculture production cost) un&>
原始成本和重置成本(original cost and replacement cost) pLo;#e8'f
工程施工成本 cf&C|U
直接成本与间接成本(direct cost and indirect cost) 4K'|DO|dH
可控成本(controllable cost) !xH,y
制造费用分配(manufacturing expenses allocation) {[lx!QF 8&
理论成本与应用成本(theory cost and practice cost) `W="g6(
辅助生产成本分配(auxiliary production cost allocation) m&ZJqsZIL
期间,费用 Ks51:M
成本控制程序(procedure of cost control) BArJ"t*/z
成本记录(cost entry, cost recorder cost agenda) <L%HG
成本计算分批法(job costing method) P;>!wU~
*
成本计算分步法 8z0 Hx
直接人工成本差异(direct labor variance) rNxG0 ^k(
成本控制方法(cost control method)
