递延税款贷项 Deferred taxation credit 4_i6q u(4
股本 Share capital ;Q}pmBkqB
已归还投资 Investment returned
mi>CHa+$
利润分配-其他转入 Profit appropriation - other transfer in Fb^Ae6/i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8YLS/dN0 w
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )2YZ [~3
利润分配-提取储备基金 Profit appropriation - reserve fund [? 1m6u;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D$vP&7pOr4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund yJ
MHm8OB7
利润分配-利润归还投资 Profit appropriation - return investment by profit x$WdW+glZ-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends " x"y3v'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W4ygJL7 6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends H"n@=DMLm
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #R#o/@|
期初未分配利润 Retained earnings, beginning of the year Sd\+f6x
资本公积-股本溢价 Capital surplus - share premium LL}b]B[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Zi4Ektj2
资本公积-接受现金捐赠 Capital surplus - cash donation by{ * R
资本公积-股权投资准备 Capital surplus - investment reserve /q
eSR3WC
资本公积-拨款转入 Capital surplus - subsidiary U *R
资本公积-外币资本折算差额 Capital surplus - foreign currency translation efnj5|JSV
资本公积-其他 Capital surplus - others }2;{ }J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (F.vVldBy
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve oKlO cws}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,iYKtS3
盈余公积-储备基金 Surplus reserve - reserve fund "?Mf%u1R
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $At,D.mGkb
盈余公积-利润归还投资 Surplus reserve - reture investment by investment V!3.MQM
主营业务收入 Sales @?gN
&Z)I
主营业务成本 Cost of sales SaA9)s
主营业务税金及附加 Sales tax 8>(DQ"h
营业费用 Operating expenses +'{@Xe}
管理费用 General and administrative expenses S^/:O.X)c,
财务费用 Financial expenses {z j<nu
投资收益 Investment income *K}j>A
其他业务收入 Other operating income puPYM"
营业外收入 Non-operating income OM4q/!)A]
补贴收入 Subsidy income [ ]LiL;A&
其他业务支出 Other operating expenses ROfr
营业外支出 Non-operating expenses rQ!X
所得税 Income tax A[mm_+
D>
直接人工成本差异(direct labor variance) Dn9AOi!
直接材料成本差异(direct material variance) (qky&}H
在产品计价(work-in-process costing) ~l@-gAyw
联产品成本计算(joint products costing) } F; Nh7?
生产成本汇总程序(accumulation process of procluction cost) &8^1:CcE
制造费用差异(manufacturing expenses variance) ~
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实际成本与估计成本(actual cost and estimated cost) g'Id3 1r'
工资费用分配(salary costs allocation) *\5o0~~8 J
成本曲线(cost curve) LmA I vEr
农业生产成本(agriculture production cost) G'\x9 %
原始成本和重置成本(original cost and replacement cost) Q x]zz4jD
工程施工成本 iO?Sf8yJ:
直接成本与间接成本(direct cost and indirect cost) ::Nhs/B/
可控成本(controllable cost) 5 Y|(i1
制造费用分配(manufacturing expenses allocation) "VfV;)]|w
理论成本与应用成本(theory cost and practice cost) G;CB %qXI
辅助生产成本分配(auxiliary production cost allocation) 3"pl="[*
期间,费用 f|&ga'5g&
成本控制程序(procedure of cost control) ncy? w
e
成本记录(cost entry, cost recorder cost agenda) @N'0:0Nb_
成本计算分批法(job costing method) 0k7kmDW
成本计算分步法 >a aHN1Ca
直接人工成本差异(direct labor variance) UVIR
P#
成本控制方法(cost control method)
