递延税款贷项 Deferred taxation credit =~",/I?
股本 Share capital N( 7u],(Om
已归还投资 Investment returned .D3`'K3t{[
利润分配-其他转入 Profit appropriation - other transfer in - $ali[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lbofF
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利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;*`_#Rn#
利润分配-提取储备基金 Profit appropriation - reserve fund
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利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ]Da4.s*mW
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Fo LDMx(
利润分配-利润归还投资 Profit appropriation - return investment by profit ER2V*,n@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BJ IFl!w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }#|2z}!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends R25-/6_V>
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l]u7.~b
期初未分配利润 Retained earnings, beginning of the year >.@MR<H#5
资本公积-股本溢价 Capital surplus - share premium r"[L0Cbb
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve D9G0k[D,
资本公积-接受现金捐赠 Capital surplus - cash donation pLJeajv)z
资本公积-股权投资准备 Capital surplus - investment reserve ebD{ pc`&
资本公积-拨款转入 Capital surplus - subsidiary 7H?! RYrx
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]]3Q*bq4
资本公积-其他 Capital surplus - others ?M]u$Te/.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Hq-v@@0 *
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve th9 0O|;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
\aB&{`iG
盈余公积-储备基金 Surplus reserve - reserve fund j a:\W\xhJ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N& ,"kRFFo
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $WJy?_c
主营业务收入 Sales Pd ,!&
主营业务成本 Cost of sales !&6-(q9
主营业务税金及附加 Sales tax G-s a
L*
营业费用 Operating expenses H<{*ub4'L*
管理费用 General and administrative expenses pdy+h{]
3
财务费用 Financial expenses I'P.K| "R
投资收益 Investment income ~"\P~cg0J
其他业务收入 Other operating income [@zkv)D6
营业外收入 Non-operating income >7W"giWP
补贴收入 Subsidy income W >Kp\tD
其他业务支出 Other operating expenses 6X ZN>#
营业外支出 Non-operating expenses R<t&F\>
所得税 Income tax @}P w0vC
直接人工成本差异(direct labor variance) P0Aas)!
直接材料成本差异(direct material variance) %va[jJ
在产品计价(work-in-process costing) (s. o
联产品成本计算(joint products costing) 9/^d~ ZO
生产成本汇总程序(accumulation process of procluction cost) $/os{tzjd
制造费用差异(manufacturing expenses variance) lej^gxj/2
实际成本与估计成本(actual cost and estimated cost) `c> A >c|
工资费用分配(salary costs allocation) % ghJ*iHR
成本曲线(cost curve) MR[N6E6Mg
农业生产成本(agriculture production cost) x9 TuweG
原始成本和重置成本(original cost and replacement cost) 5'
),)
工程施工成本 `yy%<&
直接成本与间接成本(direct cost and indirect cost) p~ mN2x ]
可控成本(controllable cost) &(GopWR`e
制造费用分配(manufacturing expenses allocation) *pY/5? g
理论成本与应用成本(theory cost and practice cost) 0VG^GKmx
辅助生产成本分配(auxiliary production cost allocation) *-+C<2"
期间,费用 +~@7"
|d
成本控制程序(procedure of cost control) /Lj%A
成本记录(cost entry, cost recorder cost agenda) bW} b<(y
成本计算分批法(job costing method) |:{g?4Mi
成本计算分步法 #V,LNX)
直接人工成本差异(direct labor variance) 3@% BA(M
成本控制方法(cost control method)
