递延税款贷项 Deferred taxation credit B!yr!DWv
股本 Share capital ^8tEach
已归还投资 Investment returned R]dg_Da
利润分配-其他转入 Profit appropriation - other transfer in t)
+310w
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve K,]=6Rj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j pOp.
利润分配-提取储备基金 Profit appropriation - reserve fund
+p^u^a
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V :eD]zq5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund -di
o5a
利润分配-利润归还投资 Profit appropriation - return investment by profit IID5c"
oR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends l2d{ 73h
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MDN--p08
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q\)F;: |
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 'yth'[
期初未分配利润 Retained earnings, beginning of the year j|n R"!
资本公积-股本溢价 Capital surplus - share premium
hph4 `{T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %\DX#.
资本公积-接受现金捐赠 Capital surplus - cash donation +"(jjxJm
资本公积-股权投资准备 Capital surplus - investment reserve ^{{ qV
资本公积-拨款转入 Capital surplus - subsidiary l,:F
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l~.-e^p?
资本公积-其他 Capital surplus - others WHI`/FM
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]k(]qZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K^$=dLp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve DJir { \F
盈余公积-储备基金 Surplus reserve - reserve fund *A< 5*Db:F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &zs$x?
/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +
#By*;BJ
主营业务收入 Sales -/k
3a*$/
主营业务成本 Cost of sales F
/Pep?'
主营业务税金及附加 Sales tax _U0f=m
营业费用 Operating expenses S$3JMFA
管理费用 General and administrative expenses "j-CZ\]U|
财务费用 Financial expenses jal-9NV)!
投资收益 Investment income sGb{9.WK
其他业务收入 Other operating income =EIkD9u
营业外收入 Non-operating income -hV*EPQ/
补贴收入 Subsidy income .2pK.$.
其他业务支出 Other operating expenses 7|D +Ihy;
营业外支出 Non-operating expenses -+5>|N#
所得税 Income tax Zov~B-Of:
直接人工成本差异(direct labor variance) b\ PgVBf9
直接材料成本差异(direct material variance)
m6
8*y;#
在产品计价(work-in-process costing) IAEAhqp
联产品成本计算(joint products costing) [2koe.?(
生产成本汇总程序(accumulation process of procluction cost) :!/8Hv
制造费用差异(manufacturing expenses variance) f-d1KNY
实际成本与估计成本(actual cost and estimated cost) e%6QTg5#
工资费用分配(salary costs allocation) *J{+1Ev~$p
成本曲线(cost curve) W`&hp6Jq
农业生产成本(agriculture production cost) P&q7|ST%N
原始成本和重置成本(original cost and replacement cost)
9
akH
工程施工成本 U3kyraj
直接成本与间接成本(direct cost and indirect cost) 4sM.C9W
可控成本(controllable cost) h1
{3njdr
制造费用分配(manufacturing expenses allocation) E e]-qN*8
理论成本与应用成本(theory cost and practice cost) +O5hH8<&b
辅助生产成本分配(auxiliary production cost allocation) Q &t<Y^B
期间,费用 Nluoqoac
成本控制程序(procedure of cost control) ? q&T$8zc4
成本记录(cost entry, cost recorder cost agenda) zT[!o
j7
成本计算分批法(job costing method) PzGWff!*n
成本计算分步法 -![|}pX
直接人工成本差异(direct labor variance) &/b~k3{M_
成本控制方法(cost control method)