递延税款贷项 Deferred taxation credit (rjv3=9\3
股本 Share capital uJ L[m(G
已归还投资 Investment returned <z-+{-?z~
利润分配-其他转入 Profit appropriation - other transfer in b$eZ>X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 'E1m-kJz
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Bl v @u ?
利润分配-提取储备基金 Profit appropriation - reserve fund %ZJ;> a#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v,,Dz8!Ty
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7bx!A+, t
利润分配-利润归还投资 Profit appropriation - return investment by profit X h"8uJD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [xg& `x9,.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
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利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends P}mn2 Hs
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares bJ9K!6s??`
期初未分配利润 Retained earnings, beginning of the year 2k"!o~s^
资本公积-股本溢价 Capital surplus - share premium A \~tr
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _w49
@9?
资本公积-接受现金捐赠 Capital surplus - cash donation ]jwF[D
资本公积-股权投资准备 Capital surplus - investment reserve PkxhR ;4
资本公积-拨款转入 Capital surplus - subsidiary %n >*jFC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation i 9w k)
资本公积-其他 Capital surplus - others x)^t5"F
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 8hm|9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _9b;8%? Yf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $qh?$a
盈余公积-储备基金 Surplus reserve - reserve fund ?ZT+4U00U
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e'1}5Ky
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %P-z3 0FHp
主营业务收入 Sales eEMU,zCl
主营业务成本 Cost of sales B&c*KaK;~
主营业务税金及附加 Sales tax >TZyax< :
营业费用 Operating expenses 2 1]
8
7$
管理费用 General and administrative expenses ayoqitXD?
财务费用 Financial expenses B]5G"4,
投资收益 Investment income W&8)yog.
其他业务收入 Other operating income K
na
营业外收入 Non-operating income TSAVX ng
补贴收入 Subsidy income Y+UM>
其他业务支出 Other operating expenses @b"J FB|
营业外支出 Non-operating expenses )%]`uj>*[
所得税 Income tax y(0";\V
直接人工成本差异(direct labor variance) khtYn.eaL
直接材料成本差异(direct material variance) ([L5i&DT
在产品计价(work-in-process costing) \*k}RKDwT
联产品成本计算(joint products costing)
7>>6c7e
生产成本汇总程序(accumulation process of procluction cost) QAmb_:^"d
制造费用差异(manufacturing expenses variance) Fb9!x/$tGV
实际成本与估计成本(actual cost and estimated cost) i$!-mYi+Q!
工资费用分配(salary costs allocation) {%Q &CQG_
成本曲线(cost curve) l9Sx'<
农业生产成本(agriculture production cost) 0NMekVi
原始成本和重置成本(original cost and replacement cost) COk ;z.Kn
工程施工成本 |] 8Hh>
直接成本与间接成本(direct cost and indirect cost) P n|*(sTl
可控成本(controllable cost) MC&sM-/
制造费用分配(manufacturing expenses allocation) XK t">W
理论成本与应用成本(theory cost and practice cost) LU4 k/
辅助生产成本分配(auxiliary production cost allocation) UN6Du\)]d
期间,费用 a+Z95~*sZ"
成本控制程序(procedure of cost control) YFY$iN~B,
成本记录(cost entry, cost recorder cost agenda) |VRzIA4M\
成本计算分批法(job costing method) U$5 lh
成本计算分步法 1JXa/f+
直接人工成本差异(direct labor variance) 8rx"D`{|
成本控制方法(cost control method)
