递延税款贷项 Deferred taxation credit _ML~c&9jv
股本 Share capital em1cc,
已归还投资 Investment returned U>_IYT
利润分配-其他转入 Profit appropriation - other transfer in l^!A
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve i6md fp|k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =kb6xmB^t
利润分配-提取储备基金 Profit appropriation - reserve fund %i&/$0.8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund @mx$sNDkL
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D*cyFAF
利润分配-利润归还投资 Profit appropriation - return investment by profit :@ E1Pun?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R6Zj= l[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 3_MS'&M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wzqb>.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |[ Ie
.&)
期初未分配利润 Retained earnings, beginning of the year *NW QmC ~
资本公积-股本溢价 Capital surplus - share premium ^.#X<8hr
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @?Gw|bP
资本公积-接受现金捐赠 Capital surplus - cash donation xIQ/$[&v
资本公积-股权投资准备 Capital surplus - investment reserve icPp8EwH
资本公积-拨款转入 Capital surplus - subsidiary eOehgU5x
资本公积-外币资本折算差额 Capital surplus - foreign currency translation I/H
V;g:#
资本公积-其他 Capital surplus - others }r}RRd
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve S\9t4Ki_'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {OO*iZ.O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nuSN)}b<Q
盈余公积-储备基金 Surplus reserve - reserve fund eA?uny
f2r
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2;4]PRD6w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )@]6 =*%
主营业务收入 Sales +YkW[a\4
主营业务成本 Cost of sales A
mI>m
主营业务税金及附加 Sales tax VU! l50
营业费用 Operating expenses tL~,ZCQz
管理费用 General and administrative expenses xHJ8?bD p
财务费用 Financial expenses EmX>T>~#D
投资收益 Investment income d P $8JI{
其他业务收入 Other operating income zb;(?!Bd#
营业外收入 Non-operating income y9C;T(oi;
补贴收入 Subsidy income [eNkU">}
其他业务支出 Other operating expenses U~:N^Sc
营业外支出 Non-operating expenses !%c{+ ]g
所得税 Income tax f]tv`<Q7
直接人工成本差异(direct labor variance) a)!![X?\
直接材料成本差异(direct material variance) rQ~ \~g[tP
在产品计价(work-in-process costing) R"U/RS
联产品成本计算(joint products costing) XM6".eF)M
生产成本汇总程序(accumulation process of procluction cost) A%B gp?B
制造费用差异(manufacturing expenses variance) q=6Cc9FN
实际成本与估计成本(actual cost and estimated cost) \3Dk5cSDk+
工资费用分配(salary costs allocation) `^7:7Wr]=
成本曲线(cost curve) H2q f'
农业生产成本(agriculture production cost) ~+O `9 &
原始成本和重置成本(original cost and replacement cost) R_Zv'y6
工程施工成本 JEW
L )
直接成本与间接成本(direct cost and indirect cost) yoBgr7gS
可控成本(controllable cost) [%@2o<
制造费用分配(manufacturing expenses allocation) b?_e+:\UV
理论成本与应用成本(theory cost and practice cost) DR:8oo&E
辅助生产成本分配(auxiliary production cost allocation) sm 's-gD
期间,费用 aUH\Ee^M:R
成本控制程序(procedure of cost control) 5D,.^a1 A
成本记录(cost entry, cost recorder cost agenda) #D+7TWDwNt
成本计算分批法(job costing method) 0A;" V'
i
成本计算分步法 n*4lz^LR
直接人工成本差异(direct labor variance) Rn`ld@=p[
成本控制方法(cost control method)
