递延税款贷项 Deferred taxation credit Hr$oT=x[
股本 Share capital lK^Q #td:`
已归还投资 Investment returned fxDY:l
利润分配-其他转入 Profit appropriation - other transfer in t#y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve afEp4(X~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kC R)k=*
利润分配-提取储备基金 Profit appropriation - reserve fund 16\U'<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 6bg+U`&g
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund wYf=(w \c
利润分配-利润归还投资 Profit appropriation - return investment by profit Gc9^Z=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4:}`X
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve V=|^r?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #^Dc:1,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S iw9_c
期初未分配利润 Retained earnings, beginning of the year \2<2&=h?
资本公积-股本溢价 Capital surplus - share premium T
^a {#B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cLl fncI
资本公积-接受现金捐赠 Capital surplus - cash donation $/C<^}A
资本公积-股权投资准备 Capital surplus - investment reserve ]tZ 5XS
资本公积-拨款转入 Capital surplus - subsidiary R7KQ-+Zb
资本公积-外币资本折算差额 Capital surplus - foreign currency translation kXC.rgal
资本公积-其他 Capital surplus - others $ U jSP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $EJ*x$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yj$S?B Ee
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .Qh8I+Q%
盈余公积-储备基金 Surplus reserve - reserve fund LM'` U-/e$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund T , =ga
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )
WIlj
主营业务收入 Sales [6S"iNiyKT
主营业务成本 Cost of sales ke>\.|HT}
主营业务税金及附加 Sales tax W7A'5
营业费用 Operating expenses (r[<g*+3
管理费用 General and administrative expenses [Pp#l*
财务费用 Financial expenses `Ik}X w
投资收益 Investment income savz>E &
其他业务收入 Other operating income H>XbqIkL@
营业外收入 Non-operating income nu0bJ:0aLd
补贴收入 Subsidy income (P#2Am$
其他业务支出 Other operating expenses ,
m|9L{
营业外支出 Non-operating expenses `^J~^Z7Y-
所得税 Income tax 8VcAtrx_
直接人工成本差异(direct labor variance) `A
<yDy
直接材料成本差异(direct material variance) lO $M6l
在产品计价(work-in-process costing) K=5_jE^e
联产品成本计算(joint products costing) a`pY&xq::
生产成本汇总程序(accumulation process of procluction cost) H5RHA^p|
制造费用差异(manufacturing expenses variance) rF0 zGNH
实际成本与估计成本(actual cost and estimated cost) !CBx$1z
工资费用分配(salary costs allocation) \S7
OC
成本曲线(cost curve) 2K*-uT#$~
农业生产成本(agriculture production cost) K[sM)_I
原始成本和重置成本(original cost and replacement cost) x }x@_w
工程施工成本 =cC]8Pz?
直接成本与间接成本(direct cost and indirect cost) Br~%S?4"o
可控成本(controllable cost) a3c4
#'c|D
制造费用分配(manufacturing expenses allocation) aJ)5 DlfLR
理论成本与应用成本(theory cost and practice cost) 8v^i%Gg
辅助生产成本分配(auxiliary production cost allocation) NuO>zAu
期间,费用 T (2,iG8
成本控制程序(procedure of cost control) }BogE$tc
成本记录(cost entry, cost recorder cost agenda) Ic=V :
成本计算分批法(job costing method) $g$`fR
)
成本计算分步法
UiZ61lw
直接人工成本差异(direct labor variance) *VlYl"
成本控制方法(cost control method)
