递延税款贷项 Deferred taxation credit D@lAT#vA
股本 Share capital l b1sV
已归还投资 Investment returned &ESR1$)'P
利润分配-其他转入 Profit appropriation - other transfer in 0%&fUz36E6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %xbz&'W,
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2'O!~8U
利润分配-提取储备基金 Profit appropriation - reserve fund sGDrMAQt
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund WW8L~4Zy
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1= o(s
IeA
利润分配-利润归还投资 Profit appropriation - return investment by profit 2U+z~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v @I^:I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F|n$0v Q*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^RF mRn
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +hKPOFa'
期初未分配利润 Retained earnings, beginning of the year p Yi= q
资本公积-股本溢价 Capital surplus - share premium w'!}(Z5X?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K9z_=c+
资本公积-接受现金捐赠 Capital surplus - cash donation Ie`SWg*WL
资本公积-股权投资准备 Capital surplus - investment reserve 9q0,K" x)
资本公积-拨款转入 Capital surplus - subsidiary ;hf G$ {l;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6_` eTL=G
资本公积-其他 Capital surplus - others m|?"
k38
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z+"E*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q'Jpsmwu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w4< u@L
盈余公积-储备基金 Surplus reserve - reserve fund 8 *(W |J
盈余公积-企业发展基金 Surplus reserve - enterprise development fund N:gstp
盈余公积-利润归还投资 Surplus reserve - reture investment by investment IpaJ<~ p
主营业务收入 Sales +G =C~X
主营业务成本 Cost of sales Ve lbq
主营业务税金及附加 Sales tax ~]_jKe4W
营业费用 Operating expenses pg}DC0a
管理费用 General and administrative expenses r^o} Y
财务费用 Financial expenses H @ &"M%
投资收益 Investment income CsST-qxg
其他业务收入 Other operating income vsr~[d=
营业外收入 Non-operating income
]zM9 0$6
补贴收入 Subsidy income /wCxf5q0
其他业务支出 Other operating expenses m%$E[cUW!
营业外支出 Non-operating expenses XGrxzO|{
所得税 Income tax 0wE8 Gm G
直接人工成本差异(direct labor variance) < &m
直接材料成本差异(direct material variance) Z5^,!6
在产品计价(work-in-process costing) !PP?2Ax
联产品成本计算(joint products costing) ) *L?PT
生产成本汇总程序(accumulation process of procluction cost) ~pBxFA
制造费用差异(manufacturing expenses variance) 7zk m
实际成本与估计成本(actual cost and estimated cost) =ILo` Q~
工资费用分配(salary costs allocation) gu .))3D9
成本曲线(cost curve)
{D2d({7
农业生产成本(agriculture production cost) 7_'k`J@_
原始成本和重置成本(original cost and replacement cost) 5bq Y i
工程施工成本 o'}Z!@h
直接成本与间接成本(direct cost and indirect cost) 2Z1(J % 7
可控成本(controllable cost) \?mU$,v oI
制造费用分配(manufacturing expenses allocation) }y=n#%|i.
理论成本与应用成本(theory cost and practice cost) #( Yb
lY
辅助生产成本分配(auxiliary production cost allocation) PQ!?gj
期间,费用 Yr(f iI
成本控制程序(procedure of cost control) wCE fR!i
成本记录(cost entry, cost recorder cost agenda) kU9AfAe
成本计算分批法(job costing method) Pc:'>,3!V3
成本计算分步法 Z(`K6`K M
直接人工成本差异(direct labor variance) bA9d be
成本控制方法(cost control method)
