递延税款贷项 Deferred taxation credit hb[K.`g
股本 Share capital }0c'hWMZ}
已归还投资 Investment returned <C]s\"o-`
利润分配-其他转入 Profit appropriation - other transfer in bIwt#
:v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y+j|T`d
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (w)Qt/P^4
利润分配-提取储备基金 Profit appropriation - reserve fund r!j_KiUy
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m$0T" `AP`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund sIg{a(1/
利润分配-利润归还投资 Profit appropriation - return investment by profit 6|["!AUI
利润分配-应付优先股股利 Profit appropriation - preference shares dividends f~8Xue,l"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $Jx]
FZDQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Tig`4d-%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l.Qj?G
期初未分配利润 Retained earnings, beginning of the year 2;U(r:]
资本公积-股本溢价 Capital surplus - share premium mI9~\k&9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve k q_B5L ?
资本公积-接受现金捐赠 Capital surplus - cash donation 53@*GXzE
资本公积-股权投资准备 Capital surplus - investment reserve beN0?G
资本公积-拨款转入 Capital surplus - subsidiary n$B=Vt,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation AfFFu\
资本公积-其他 Capital surplus - others 7n}J}8Y*U2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve lc#su$xR>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve M)(
5S1ndq
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve O-5H7Kd-
盈余公积-储备基金 Surplus reserve - reserve fund gz
Qc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund jt=mK,%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9xN4\y6F
主营业务收入 Sales eBBqF!WDb
主营业务成本 Cost of sales @6(4}&sEdm
主营业务税金及附加 Sales tax E0Ig/
j
营业费用 Operating expenses dI
{)^
管理费用 General and administrative expenses $x#Y\dpS
财务费用 Financial expenses fg^$F9@
投资收益 Investment income :anUr<
其他业务收入 Other operating income j^mAJ5
营业外收入 Non-operating income ##EM
Ji
补贴收入 Subsidy income WEOW6UV(
其他业务支出 Other operating expenses #4DEb<D
营业外支出 Non-operating expenses N'=8Dj
所得税 Income tax pa4
zSl
直接人工成本差异(direct labor variance) z3[
J>
直接材料成本差异(direct material variance) o.*8$$
在产品计价(work-in-process costing) ,J!G-?:@n
联产品成本计算(joint products costing) DO8@/W(
`
生产成本汇总程序(accumulation process of procluction cost) MXq+aS{
制造费用差异(manufacturing expenses variance) ][I}yOD70
实际成本与估计成本(actual cost and estimated cost) o{37}if
工资费用分配(salary costs allocation) 3g0
[(;
成本曲线(cost curve) u
@?n3l
农业生产成本(agriculture production cost) _>S."cm}!k
原始成本和重置成本(original cost and replacement cost) ,n-M!y
工程施工成本 DUF
fk6#X}
直接成本与间接成本(direct cost and indirect cost) IlN9IF\9L
可控成本(controllable cost) +pkX$yz
制造费用分配(manufacturing expenses allocation) ~$Xz~#~
理论成本与应用成本(theory cost and practice cost) PsjSL8]
辅助生产成本分配(auxiliary production cost allocation) xi
%u)p
期间,费用 0 P3^#j
成本控制程序(procedure of cost control) [daUtK
z
成本记录(cost entry, cost recorder cost agenda) Z
Ql
ja
成本计算分批法(job costing method) B>AmH%f/
成本计算分步法 x9hkE!{8
直接人工成本差异(direct labor variance) dmgoVF_qR
成本控制方法(cost control method)