递延税款贷项 Deferred taxation credit b# RTHe&X
股本 Share capital a0]n>C`~
已归还投资 Investment returned yL#bZ9W
}
利润分配-其他转入 Profit appropriation - other transfer in c2aW4 TX2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >>nt3q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sr*3uI-)L
利润分配-提取储备基金 Profit appropriation - reserve fund > kLUQ%zE@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o_K.
+^$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0bt"U=x4
利润分配-利润归还投资 Profit appropriation - return investment by profit b;;C><
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g3`:d)|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h ?Ni5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends = DT7]f
U
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares a+--2+~=
期初未分配利润 Retained earnings, beginning of the year j%V95M% $
资本公积-股本溢价 Capital surplus - share premium yHka7D
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #:5vN-9?
资本公积-接受现金捐赠 Capital surplus - cash donation )l|/lj
资本公积-股权投资准备 Capital surplus - investment reserve Rpi@^~aP
E
资本公积-拨款转入 Capital surplus - subsidiary zh<[ /'l
资本公积-外币资本折算差额 Capital surplus - foreign currency translation b/I_iJ8t
资本公积-其他 Capital surplus - others 6]/LrM, 23
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve etPb^&#$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve w[A$bqz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7E-1
#4
盈余公积-储备基金 Surplus reserve - reserve fund _,U`Iq+X
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Buue][[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /tu+ L6
主营业务收入 Sales Rqk;!N
主营业务成本 Cost of sales (eOzntp8
主营业务税金及附加 Sales tax 5c W2
营业费用 Operating expenses T/A[C
管理费用 General and administrative expenses :ziV3jRM
财务费用 Financial expenses SR4cR)Iz
投资收益 Investment income $eI=5
其他业务收入 Other operating income Do3g^RD#
营业外收入 Non-operating income _9^
补贴收入 Subsidy income JIG oF
其他业务支出 Other operating expenses !@r1B`]j+"
营业外支出 Non-operating expenses z&3in
所得税 Income tax ep<O?7@j-G
直接人工成本差异(direct labor variance) ^hpdre"
直接材料成本差异(direct material variance) [|XMR=\>
在产品计价(work-in-process costing) 7AE
)P[
联产品成本计算(joint products costing) |#6B<'e'
生产成本汇总程序(accumulation process of procluction cost) \KGi54&Y
制造费用差异(manufacturing expenses variance) rr@S|k:|
实际成本与估计成本(actual cost and estimated cost)
Y\Z.E ;
工资费用分配(salary costs allocation) [+q':T1W-
成本曲线(cost curve) @-7h}2P Q
农业生产成本(agriculture production cost) +E{'A7im8=
原始成本和重置成本(original cost and replacement cost) )_|;h2I
工程施工成本 Spns hv8
直接成本与间接成本(direct cost and indirect cost) M
_5$y )M
可控成本(controllable cost) .??[qBOTE
制造费用分配(manufacturing expenses allocation) ,:Q+>h
理论成本与应用成本(theory cost and practice cost) Jvk!a~e
辅助生产成本分配(auxiliary production cost allocation) U X?EOrfJ
期间,费用 q1 3bV
成本控制程序(procedure of cost control) \fHtk _
成本记录(cost entry, cost recorder cost agenda) vp"b_x1-
成本计算分批法(job costing method) ?8g*"& cn
成本计算分步法 y)s+ /Teb
直接人工成本差异(direct labor variance) 4H<@da}
成本控制方法(cost control method)
