递延税款贷项 Deferred taxation credit ?TA7i b_
股本 Share capital t2,II\K l
已归还投资 Investment returned .{ v$;g
利润分配-其他转入 Profit appropriation - other transfer in :^y!z1\2(7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m4m-JD |v
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve uq3pk3
)W9
利润分配-提取储备基金 Profit appropriation - reserve fund k>ErD v8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O? OAXPK2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ins(RWO
利润分配-利润归还投资 Profit appropriation - return investment by profit JwMRquQv
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =RWTjTZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +;W %v7 %<
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d 7^
`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares g}%ODa !H
期初未分配利润 Retained earnings, beginning of the year {L;sF=d
资本公积-股本溢价 Capital surplus - share premium d.+ *o
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3A,N1 OXG
资本公积-接受现金捐赠 Capital surplus - cash donation [ K?
资本公积-股权投资准备 Capital surplus - investment reserve Kxr{Nx
资本公积-拨款转入 Capital surplus - subsidiary *}vvS^ c0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation P8m0]T.&x
资本公积-其他 Capital surplus - others ;
$
rQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N1'"7eg/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \kQ)fk]^
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OH@"]Nc~
盈余公积-储备基金 Surplus reserve - reserve fund 3#t9pI4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <.)= CK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =G}a%)?As\
主营业务收入 Sales 'bx}[
主营业务成本 Cost of sales e]1=&:eX#d
主营业务税金及附加 Sales tax ~m=GS[=
营业费用 Operating expenses cB,^?djJ3
管理费用 General and administrative expenses cx:_ 5GF
财务费用 Financial expenses *z[vp2
TN
投资收益 Investment income QD.5o S
其他业务收入 Other operating income a[ hF2/*
营业外收入 Non-operating income >Cr"q*
补贴收入 Subsidy income .
Z&5TK4I
其他业务支出 Other operating expenses Y @ v][Q
营业外支出 Non-operating expenses &m-- }
所得税 Income tax zh) &6'S\
直接人工成本差异(direct labor variance) |&@q$ d
直接材料成本差异(direct material variance) "\*)KH` C
在产品计价(work-in-process costing) | va@&;#wf
联产品成本计算(joint products costing) ^x& x|ckR!
生产成本汇总程序(accumulation process of procluction cost) L9/'zhiZBx
制造费用差异(manufacturing expenses variance) 8
o}5QOW
实际成本与估计成本(actual cost and estimated cost) ftY&Q#[
工资费用分配(salary costs allocation) R"OT&:0/
成本曲线(cost curve) W
$D 34(
农业生产成本(agriculture production cost) TzC(YWt
原始成本和重置成本(original cost and replacement cost) H s )]
工程施工成本
Z k w-a
直接成本与间接成本(direct cost and indirect cost) W_XFTqp^
可控成本(controllable cost) #:" ]-u^
制造费用分配(manufacturing expenses allocation) (~G *' /)
理论成本与应用成本(theory cost and practice cost) 6teu_FS
辅助生产成本分配(auxiliary production cost allocation) TU?n;h#TZ
期间,费用 {b - C,J
成本控制程序(procedure of cost control) 4 Ah
F E@
成本记录(cost entry, cost recorder cost agenda) q5g_5^csM{
成本计算分批法(job costing method) O5du3[2x7a
成本计算分步法 #xmiUN,|
直接人工成本差异(direct labor variance) ~jw:4sG
成本控制方法(cost control method)
