递延税款贷项 Deferred taxation credit (h} 5*u%h
股本 Share capital 8
z ) K
已归还投资 Investment returned eF[CiO8F2
利润分配-其他转入 Profit appropriation - other transfer in Aj854 L(!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 0h[p w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve bjQp6!TsZ
利润分配-提取储备基金 Profit appropriation - reserve fund #Sxk[[KwH*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :2'y=t #
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F3-<F_4.w
利润分配-利润归还投资 Profit appropriation - return investment by profit 0W92Z@_GY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends iYqZBLf{S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y qaLqZ$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7,MDFO{n
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 77FI&*q
期初未分配利润 Retained earnings, beginning of the year #Jm
Vq-)
资本公积-股本溢价 Capital surplus - share premium _2eRH@ T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gx-ib/_f1
资本公积-接受现金捐赠 Capital surplus - cash donation rd*`8B
资本公积-股权投资准备 Capital surplus - investment reserve Z*+0gJ <Y
资本公积-拨款转入 Capital surplus - subsidiary +VJS
/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |[)k5nUQ|
资本公积-其他 Capital surplus - others S(B$[)(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'jw?XtG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B6N/nCvHK
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qO;
.{f
盈余公积-储备基金 Surplus reserve - reserve fund S}O>@ %
盈余公积-企业发展基金 Surplus reserve - enterprise development fund R&>G6jZ?8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /6 =IL
主营业务收入 Sales B3+9G,or
主营业务成本 Cost of sales (=2-*((&(A
主营业务税金及附加 Sales tax eGwO!Lv}B
营业费用 Operating expenses J`E,Xw>2
管理费用 General and administrative expenses kLsp0% 2
财务费用 Financial expenses <Km
^>9
投资收益 Investment income m \4V;F
其他业务收入 Other operating income }V:B,:
营业外收入 Non-operating income jGg,)~)Y
补贴收入 Subsidy income }Y}f7 3-|
其他业务支出 Other operating expenses b^*9m PP
营业外支出 Non-operating expenses ^tMb"WO
所得税 Income tax XniPNU
直接人工成本差异(direct labor variance) $?_/`S1
3
直接材料成本差异(direct material variance) IhIz 7.|
在产品计价(work-in-process costing) Kyf,<z F
联产品成本计算(joint products costing) !lVOZ %
生产成本汇总程序(accumulation process of procluction cost) J0ys Z]
制造费用差异(manufacturing expenses variance)
/C[Q?
实际成本与估计成本(actual cost and estimated cost) ~.Wlv ;
工资费用分配(salary costs allocation) KKB rw+)AJ
成本曲线(cost curve) SmpYH
@
农业生产成本(agriculture production cost) N)I9NM[
原始成本和重置成本(original cost and replacement cost) Tv d}5~
5?
工程施工成本 i;flK*HOZ9
直接成本与间接成本(direct cost and indirect cost) ,Y:ET1:
可控成本(controllable cost)
Y3_C':r
制造费用分配(manufacturing expenses allocation) (#&-ld
6
理论成本与应用成本(theory cost and practice cost) V-{3)6I$hG
辅助生产成本分配(auxiliary production cost allocation) B\73 Vf
期间,费用 x|b52<dLL&
成本控制程序(procedure of cost control) v)b_bU]Hx
成本记录(cost entry, cost recorder cost agenda) a2!U9->!
成本计算分批法(job costing method) :F |ll?
成本计算分步法 :17Pc \:DS
直接人工成本差异(direct labor variance) @A5'vf|2;.
成本控制方法(cost control method)
