递延税款贷项 Deferred taxation credit _]v@Dq VP
股本 Share capital HDO_r(i
已归还投资 Investment returned f"z; '
利润分配-其他转入 Profit appropriation - other transfer in !o`riQLs>
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2kcDJ{(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g4 3(N!@g
利润分配-提取储备基金 Profit appropriation - reserve fund
7Nv nCs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4V&(w, zl
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund fHODS9HQ
利润分配-利润归还投资 Profit appropriation - return investment by profit Z aYUf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Te%V +l
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve d@%PT SX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
RnSll-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *C);IdhK%y
期初未分配利润 Retained earnings, beginning of the year d#H
lO}
资本公积-股本溢价 Capital surplus - share premium
Wj
BH2 v
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -TMg9M4
资本公积-接受现金捐赠 Capital surplus - cash donation s d9b9?qiu
资本公积-股权投资准备 Capital surplus - investment reserve 8VtRRtl
资本公积-拨款转入 Capital surplus - subsidiary j&u/T
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ix hF,F
资本公积-其他 Capital surplus - others M._;3_)%/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve uPy5 < c
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve O!il TMr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D*>#]0X
盈余公积-储备基金 Surplus reserve - reserve fund 6zi 5 #2 3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9k~%HN-[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "ql$Rz8
主营业务收入 Sales F9"Xu-g
主营业务成本 Cost of sales ^xgqs $`7
主营业务税金及附加 Sales tax W&k@p9
营业费用 Operating expenses 0NK|3]p
管理费用 General and administrative expenses GYg
.B<Q.
财务费用 Financial expenses FTr'I82m(
投资收益 Investment income jgiS/oW
其他业务收入 Other operating income Cmp5or6d
营业外收入 Non-operating income O^PN{u
补贴收入 Subsidy income S['cX ~
其他业务支出 Other operating expenses &=f? :UZ%
营业外支出 Non-operating expenses +/bD9x 1H
所得税 Income tax {V pk o
直接人工成本差异(direct labor variance) ^f57qc3nF
直接材料成本差异(direct material variance) `v-O 4Pk
在产品计价(work-in-process costing) L?Ys(a"k
联产品成本计算(joint products costing) mE=Ur
生产成本汇总程序(accumulation process of procluction cost)
IT7],pM
制造费用差异(manufacturing expenses variance) P, xIDj4d
实际成本与估计成本(actual cost and estimated cost) O c.fvP^ZD
工资费用分配(salary costs allocation) ~{yQsEU
成本曲线(cost curve) fJG!TQJ[Y
农业生产成本(agriculture production cost) {f% x8t$
原始成本和重置成本(original cost and replacement cost) <m?/yRE K2
工程施工成本 -u 'BK@;
直接成本与间接成本(direct cost and indirect cost) k<NEau Q
可控成本(controllable cost) `zRm
"G
制造费用分配(manufacturing expenses allocation) M)CE%
/P
理论成本与应用成本(theory cost and practice cost) j%s :d(H`
辅助生产成本分配(auxiliary production cost allocation) V\o& {7 !
期间,费用 wTY8={p]
成本控制程序(procedure of cost control) GSu&Z /Jo
成本记录(cost entry, cost recorder cost agenda) Bso3Z ^X.
成本计算分批法(job costing method) ::rKW *?
成本计算分步法 !@-g9z
直接人工成本差异(direct labor variance) G^Yg[*bJ^$
成本控制方法(cost control method)
