递延税款贷项 Deferred taxation credit 'ApWYt
股本 Share capital o
DA1#-
已归还投资 Investment returned 4l[f}Z
利润分配-其他转入 Profit appropriation - other transfer in 0Ac]&N d`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~pwp B2c
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jG8 ihi
利润分配-提取储备基金 Profit appropriation - reserve fund nqy\xK#.^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F y^!*M
-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BQt!L 1 ))
利润分配-利润归还投资 Profit appropriation - return investment by profit 9%iqequ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %v n rLt$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9 /q4]%`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends CEZ*a 0}=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !P#lTyz
期初未分配利润 Retained earnings, beginning of the year :6B k<
资本公积-股本溢价 Capital surplus - share premium Xg#Dbf4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S yX>zN!
资本公积-接受现金捐赠 Capital surplus - cash donation P4ot, Q4
资本公积-股权投资准备 Capital surplus - investment reserve 4*d_2:|u
资本公积-拨款转入 Capital surplus - subsidiary )|'? uN7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V=. lpj9m
资本公积-其他 Capital surplus - others }fL8<HM\'c
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve = DvnfT<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8`9!ocrM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e-\J!E'1F
盈余公积-储备基金 Surplus reserve - reserve fund RG #
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <86upS6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JrS/"QSA
主营业务收入 Sales ^vJ 08gu_W
主营业务成本 Cost of sales T?NwSxGo
主营业务税金及附加 Sales tax lv,8NmP5
营业费用 Operating expenses A]ciox$AjW
管理费用 General and administrative expenses 3mpEF<
z
财务费用 Financial expenses ^]A jcctGr
投资收益 Investment income nBZqhtr
其他业务收入 Other operating income Vz51=?75
营业外收入 Non-operating income O. @_2
补贴收入 Subsidy income (m~MyT#S
其他业务支出 Other operating expenses ] E`J5o}op
营业外支出 Non-operating expenses e,|"9OK
所得税 Income tax fHR1 ku y
直接人工成本差异(direct labor variance) =-`X61];M
直接材料成本差异(direct material variance) n"d~UV^Uw
在产品计价(work-in-process costing) /V -7 u
联产品成本计算(joint products costing) .K;*uq:0
生产成本汇总程序(accumulation process of procluction cost) _sJp"4?
制造费用差异(manufacturing expenses variance) =`Nnd@3v
实际成本与估计成本(actual cost and estimated cost) Y Q3%vH5#y
工资费用分配(salary costs allocation) s
XRiUDP`
成本曲线(cost curve) XR]]g+Z
农业生产成本(agriculture production cost) Q/-Y Lf.
原始成本和重置成本(original cost and replacement cost) enK4`+.7
工程施工成本 $Y)|&,
直接成本与间接成本(direct cost and indirect cost) ,k+jx53XV
可控成本(controllable cost) noGMfZ1
制造费用分配(manufacturing expenses allocation) Ui'~d(F
理论成本与应用成本(theory cost and practice cost) i #iY;R8
辅助生产成本分配(auxiliary production cost allocation) H Viu7kue`
期间,费用 r]"
>
成本控制程序(procedure of cost control) V=QvwQlZ
成本记录(cost entry, cost recorder cost agenda) zxTm`Dh;[
成本计算分批法(job costing method) 9{?<.%
成本计算分步法 NS mo(c >5
直接人工成本差异(direct labor variance) "n:L< F,g
成本控制方法(cost control method)
