递延税款贷项 Deferred taxation credit EkP(]F
股本 Share capital Byns6k
已归还投资 Investment returned .:;#[Z{-
利润分配-其他转入 Profit appropriation - other transfer in 4hV~
ir
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -PHqD
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GV
SVNT}I
利润分配-提取储备基金 Profit appropriation - reserve fund WtbOm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G]I^ zd&P
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c6HH%|
利润分配-利润归还投资 Profit appropriation - return investment by profit [u8JqX
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /7b$C]@k
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O:X|/g0Y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends D?cE$P
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W.<I:q`eO
期初未分配利润 Retained earnings, beginning of the year {qBbzBG
资本公积-股本溢价 Capital surplus - share premium N Z~"2~Hh
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Jz)c|8U
资本公积-接受现金捐赠 Capital surplus - cash donation G6j9,#2@
资本公积-股权投资准备 Capital surplus - investment reserve o
n?8l?iQ
资本公积-拨款转入 Capital surplus - subsidiary 6H!"oC&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation zC$(/nZ
资本公积-其他 Capital surplus - others q*{Dy1Tj
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f@J-6uQ7w
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $g)X,iQu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <k2]GI-}h
盈余公积-储备基金 Surplus reserve - reserve fund e@L7p,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2d-C}&}L\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rxAb]~MMp
主营业务收入 Sales "ZFK-jn/
主营业务成本 Cost of sales xr4kBC
t
主营业务税金及附加 Sales tax
btU:=6
营业费用 Operating expenses `@i!'h
管理费用 General and administrative expenses TWJ%? /d
财务费用 Financial expenses (B;rjpK
投资收益 Investment income m_1BB$lyP2
其他业务收入 Other operating income =
Qw`F0t
营业外收入 Non-operating income 54,
( ;
补贴收入 Subsidy income $Z^HI
其他业务支出 Other operating expenses 0~j0x#
营业外支出 Non-operating expenses 5J<ghv>\P
所得税 Income tax b$'}IW
NV
直接人工成本差异(direct labor variance) i9k/X&V
直接材料成本差异(direct material variance) "# BI"
在产品计价(work-in-process costing) giz#(61j^
联产品成本计算(joint products costing) E:ocx2dp
生产成本汇总程序(accumulation process of procluction cost) nc.X+dx:
制造费用差异(manufacturing expenses variance) bT{iei]?
实际成本与估计成本(actual cost and estimated cost) )%&~CW+
工资费用分配(salary costs allocation) &\GB_UA
成本曲线(cost curve) TwXqk>J
农业生产成本(agriculture production cost) Q#rj>+?
原始成本和重置成本(original cost and replacement cost) m339Y2%=
工程施工成本 2Fsv_t&*>
直接成本与间接成本(direct cost and indirect cost) /__@a&9t
可控成本(controllable cost) DJf!{:b)
制造费用分配(manufacturing expenses allocation) ,L}
理论成本与应用成本(theory cost and practice cost) V0x;*)\PYm
辅助生产成本分配(auxiliary production cost allocation) cfd7)(6
期间,费用 BSB;0O M
成本控制程序(procedure of cost control) J
M,ndl
成本记录(cost entry, cost recorder cost agenda) pT` oC&
成本计算分批法(job costing method) ,P9q[
成本计算分步法 Q)s[ls
直接人工成本差异(direct labor variance) $.2#G"|
成本控制方法(cost control method)