递延税款贷项 Deferred taxation credit Un\h[m
股本 Share capital -~T? xs0_
已归还投资 Investment returned JK0L&t<
利润分配-其他转入 Profit appropriation - other transfer in * fVs|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &A>Hq/Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u (V4KUk
利润分配-提取储备基金 Profit appropriation - reserve fund DPR=Xls
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund bJ8G5QU
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z{nJ\`
利润分配-利润归还投资 Profit appropriation - return investment by profit Q- 78B'!=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z1A[rbe=4w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vB( tpki|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;i|V++$_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares .hW_P62\#
期初未分配利润 Retained earnings, beginning of the year gf2< dEff
资本公积-股本溢价 Capital surplus - share premium rQgRD)_%w
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :=x-b3U
资本公积-接受现金捐赠 Capital surplus - cash donation JJ l wzH
资本公积-股权投资准备 Capital surplus - investment reserve }|>mR];
资本公积-拨款转入 Capital surplus - subsidiary 51 3{oM:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5]n5nqz
资本公积-其他 Capital surplus - others ka3Jqy4[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @+1-_Q`s/R
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }WXO[ +l
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Z"rrbN1
盈余公积-储备基金 Surplus reserve - reserve fund to @ O
盈余公积-企业发展基金 Surplus reserve - enterprise development fund cd,)GF
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X,d`-aKO\y
主营业务收入 Sales yAO Ye"d
主营业务成本 Cost of sales Qm86!(eZ-
主营业务税金及附加 Sales tax M; *f(JY$
营业费用 Operating expenses 7kapa59
管理费用 General and administrative expenses yZFm<_9>
财务费用 Financial expenses D h y
投资收益 Investment income g2p/#\D\J
其他业务收入 Other operating income b
oAu
营业外收入 Non-operating income LO{{3No
补贴收入 Subsidy income tEP~` $9
其他业务支出 Other operating expenses $rFLhp}
营业外支出 Non-operating expenses cSy{*K{B
所得税 Income tax !U38aHG
直接人工成本差异(direct labor variance) td{M%D,R"
直接材料成本差异(direct material variance) h hQL ld4
在产品计价(work-in-process costing) *cn,[
联产品成本计算(joint products costing) vL~nJv
生产成本汇总程序(accumulation process of procluction cost) Oi# F
制造费用差异(manufacturing expenses variance) G/T oiUY
实际成本与估计成本(actual cost and estimated cost) ?:F#WDD
工资费用分配(salary costs allocation) mk#xbvvG
成本曲线(cost curve) k@r%>Ul@
农业生产成本(agriculture production cost) >g8H
原始成本和重置成本(original cost and replacement cost) )=6 |G^
工程施工成本 ?u`+?" 'H
直接成本与间接成本(direct cost and indirect cost) F8{"Rk}
可控成本(controllable cost) ^6Y4=
制造费用分配(manufacturing expenses allocation) 1s5F jD?M
理论成本与应用成本(theory cost and practice cost) # T_m|LN 7
辅助生产成本分配(auxiliary production cost allocation) 7u/_3x1
期间,费用 )`5k fj
成本控制程序(procedure of cost control) Ul#||B .c{
成本记录(cost entry, cost recorder cost agenda) Z%_"
-ENT
成本计算分批法(job costing method) r}ZL{uWMW
成本计算分步法 3B| ?{U~
直接人工成本差异(direct labor variance) 63R?=u@
成本控制方法(cost control method)
