递延税款贷项 Deferred taxation credit /wi*OZ7R
股本 Share capital QBYY1)6S,
已归还投资 Investment returned iFOa9!_0n
利润分配-其他转入 Profit appropriation - other transfer in R+*-i+]Q#7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `uwSxt
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9^?2{aP %
利润分配-提取储备基金 Profit appropriation - reserve fund 2tw3 =)
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~0@ uR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P7 h^ !a/
利润分配-利润归还投资 Profit appropriation - return investment by profit sC'PtFK8z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends oA* 88c+{f
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve n- he|u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BCmK zv
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l NLa:j
期初未分配利润 Retained earnings, beginning of the year x%yzhIRR
资本公积-股本溢价 Capital surplus - share premium $jg ~ a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P<CPA7K
资本公积-接受现金捐赠 Capital surplus - cash donation %ONU0xtq k
资本公积-股权投资准备 Capital surplus - investment reserve 5(>ux@[qI:
资本公积-拨款转入 Capital surplus - subsidiary :@b=;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation FrsXLUY
资本公积-其他 Capital surplus - others 'u#c_m! 9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V. e30u5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z8dBfA<z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tXCgRU
盈余公积-储备基金 Surplus reserve - reserve fund P(b ds
盈余公积-企业发展基金 Surplus reserve - enterprise development fund r,<p#4(>_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =B{B ?B"r
主营业务收入 Sales "]bOpk T
主营业务成本 Cost of sales YJ !jdE}
主营业务税金及附加 Sales tax v =_Ds<6n
营业费用 Operating expenses +ovT?CM o
管理费用 General and administrative expenses jL{k! V`s
财务费用 Financial expenses 6{w'q&LYcE
投资收益 Investment income ]pWn%aGv*Y
其他业务收入 Other operating income F A Qx8P
营业外收入 Non-operating income Y1;jRIOA
补贴收入 Subsidy income P\y ZcL
其他业务支出 Other operating expenses `i
vE: 3k
营业外支出 Non-operating expenses F]L96&
所得税 Income tax @x^/X8c(p
直接人工成本差异(direct labor variance) ~#dfZa&
直接材料成本差异(direct material variance) qL?$u07<9'
在产品计价(work-in-process costing) gg.lajX
联产品成本计算(joint products costing) z.!u<hy(
生产成本汇总程序(accumulation process of procluction cost) 8{
+KNqz
制造费用差异(manufacturing expenses variance) 9JqT"zj
实际成本与估计成本(actual cost and estimated cost) X"V)oC
工资费用分配(salary costs allocation) l>T]Y
成本曲线(cost curve) n0FzDQt26
农业生产成本(agriculture production cost) "H9q%S,FH
原始成本和重置成本(original cost and replacement cost) 3T
/_#=9TV
工程施工成本 E&ReQgBft
直接成本与间接成本(direct cost and indirect cost) J im5Ul
可控成本(controllable cost) (~NR."s;
制造费用分配(manufacturing expenses allocation) (+nnX7V?I
理论成本与应用成本(theory cost and practice cost) CHVAs9mrNB
辅助生产成本分配(auxiliary production cost allocation) QBCEDv&j
期间,费用 ub2B!6f a
成本控制程序(procedure of cost control) !iL 6 /
成本记录(cost entry, cost recorder cost agenda) ,b<m],p
成本计算分批法(job costing method) l15Z8hYh j
成本计算分步法 VFK]{!C_
直接人工成本差异(direct labor variance) ~uG/F?= Q:
成本控制方法(cost control method)
