递延税款贷项 Deferred taxation credit [bH 5UTA
股本 Share capital aagN-/ mgm
已归还投资 Investment returned +J E
h7
利润分配-其他转入 Profit appropriation - other transfer in (I~-mzu\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N_TWT&o4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D 6!`p6r+
利润分配-提取储备基金 Profit appropriation - reserve fund XBv:$F.>$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund y~_wr}.CS
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y2i:ZP
利润分配-利润归还投资 Profit appropriation - return investment by profit <F!On5=W*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends aNgaV$|2a
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y4,~s64e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends mx s=<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H:x=v4NgsU
期初未分配利润 Retained earnings, beginning of the year f1F #U @U
资本公积-股本溢价 Capital surplus - share premium ) &[S*g
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve qYj
EQz
资本公积-接受现金捐赠 Capital surplus - cash donation R[ >fT}Lo
资本公积-股权投资准备 Capital surplus - investment reserve
ks=j v:
资本公积-拨款转入 Capital surplus - subsidiary R.Xh&@f`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lb3: #?
资本公积-其他 Capital surplus - others xMI4*4y(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '6*^s&H~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?.#?h>MS{s
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ,.Ac= "f
盈余公积-储备基金 Surplus reserve - reserve fund ]8*#%^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]v7f9MC'\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment `(A>7;]:
主营业务收入 Sales `Y `Ujr\6
主营业务成本 Cost of sales nff &~lwhZ
主营业务税金及附加 Sales tax t-gg,ttnA
营业费用 Operating expenses Iy8>9m'5
管理费用 General and administrative expenses Rk8>Ak( /
财务费用 Financial expenses D
{YAEG
投资收益 Investment income e
W&;r&26
其他业务收入 Other operating income B '\^[
营业外收入 Non-operating income _y{z%-
补贴收入 Subsidy income v5 U\E`)s
其他业务支出 Other operating expenses co<-gy/mCR
营业外支出 Non-operating expenses n@[&SgZq
所得税 Income tax p$dVGvM(
直接人工成本差异(direct labor variance) P]A>"-k
直接材料成本差异(direct material variance) i_?";5B"
在产品计价(work-in-process costing) ;pu68N(B
联产品成本计算(joint products costing) MJS4^*B\1
生产成本汇总程序(accumulation process of procluction cost) We3Z#}X
制造费用差异(manufacturing expenses variance) JFe %W?}.D
实际成本与估计成本(actual cost and estimated cost) T-x1jC!B'
工资费用分配(salary costs allocation) =pQA!u]QE
成本曲线(cost curve) !$r4 lu
农业生产成本(agriculture production cost) cwi HHf>
原始成本和重置成本(original cost and replacement cost) L<bZVocOb_
工程施工成本 "X~ayn'@w,
直接成本与间接成本(direct cost and indirect cost) .8[B
}S(
可控成本(controllable cost) jH26-b<
制造费用分配(manufacturing expenses allocation) ^LgaMmz
理论成本与应用成本(theory cost and practice cost) `pS<v.L3
辅助生产成本分配(auxiliary production cost allocation) +-~hl
期间,费用 u*u>F@C8
成本控制程序(procedure of cost control) o, e y.
成本记录(cost entry, cost recorder cost agenda) K 2PV^Y
成本计算分批法(job costing method) \ZiZ X$
成本计算分步法 K r $R "
直接人工成本差异(direct labor variance) !l!^` c
成本控制方法(cost control method)
