递延税款贷项 Deferred taxation credit (wlfMiO
股本 Share capital M 5rwoyn
已归还投资 Investment returned v|y<_Ya
利润分配-其他转入 Profit appropriation - other transfer in ! [q }BU4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .q0AoM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3#<'[TF00t
利润分配-提取储备基金 Profit appropriation - reserve fund 7BrV<)ih{*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _s@bz|yqw
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund E~69^ cd
利润分配-利润归还投资 Profit appropriation - return investment by profit ~"5C${~{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;: ^ Lv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve wjg} [R@!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :D^ Y?
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2:/u2K
期初未分配利润 Retained earnings, beginning of the year {SH
qW5VX
资本公积-股本溢价 Capital surplus - share premium G/%Ubi6%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o>$|SU!a
资本公积-接受现金捐赠 Capital surplus - cash donation d"p2Kx'*3
资本公积-股权投资准备 Capital surplus - investment reserve ]#M/$?!]g2
资本公积-拨款转入 Capital surplus - subsidiary Yg| l?d"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation S].
Ft/+H
资本公积-其他 Capital surplus - others tbRE/L<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u ,! 4vKx
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^h"n03VFA
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HcDyD0;L.
盈余公积-储备基金 Surplus reserve - reserve fund lxCX-a`@p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund JYl\<Z' {
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lbG}noqb
主营业务收入 Sales Y)5)s0}
主营业务成本 Cost of sales oFwG+W /
主营业务税金及附加 Sales tax o9~h%&
营业费用 Operating expenses {4o\S
管理费用 General and administrative expenses 0K`ZX&K?W
财务费用 Financial expenses w64.R4 e
投资收益 Investment income ;*"!:GR% h
其他业务收入 Other operating income f>?^uSpWH
营业外收入 Non-operating income rSzQUn<
补贴收入 Subsidy income h<Jc;ht
其他业务支出 Other operating expenses #%:`p9p.S
营业外支出 Non-operating expenses p9k4w%
~:
所得税 Income tax ;! ^ +N
直接人工成本差异(direct labor variance) A4
}JZi6@
直接材料成本差异(direct material variance) 8Yo-~,Gb
在产品计价(work-in-process costing) CL
EpB2_
联产品成本计算(joint products costing) rO5u~"v]
生产成本汇总程序(accumulation process of procluction cost) D l4d'&!
制造费用差异(manufacturing expenses variance) 3^j~~ "2,w
实际成本与估计成本(actual cost and estimated cost) J& n ^y
工资费用分配(salary costs allocation) Y>(ZsHu
成本曲线(cost curve) HDa ~7wE
农业生产成本(agriculture production cost) /0Rt +`
原始成本和重置成本(original cost and replacement cost) .A )\F ",X
工程施工成本 >a?OXqYP
直接成本与间接成本(direct cost and indirect cost) 3$M YS^D
可控成本(controllable cost)
M"
xZz
制造费用分配(manufacturing expenses allocation) **Qe`}E:
理论成本与应用成本(theory cost and practice cost) AB/,S
辅助生产成本分配(auxiliary production cost allocation) 9k(*?!\;
期间,费用 E~r s11
成本控制程序(procedure of cost control) TEH*@~P"
成本记录(cost entry, cost recorder cost agenda) *4r
s
成本计算分批法(job costing method) W\nHX I
成本计算分步法 `wP/Zp{Hy
直接人工成本差异(direct labor variance) i# CaKS
成本控制方法(cost control method)
