递延税款贷项 Deferred taxation credit ~5]%+G
股本 Share capital m&a 8/5
已归还投资 Investment returned PD$'
~2
利润分配-其他转入 Profit appropriation - other transfer in BN%;AQV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve cnraNq1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w#^z:7fI
利润分配-提取储备基金 Profit appropriation - reserve fund DkJ "#8Yl=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -$sVqR>_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund A+41JMH
利润分配-利润归还投资 Profit appropriation - return investment by profit o"j$*o=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends eufGU)M
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E+z"m|G
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends W,fXHYst
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d:8c}t2X
期初未分配利润 Retained earnings, beginning of the year D^)?*(
资本公积-股本溢价 Capital surplus - share premium z(eAhK}6?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "ph<V,lg
资本公积-接受现金捐赠 Capital surplus - cash donation y
Q-{
CJ,
资本公积-股权投资准备 Capital surplus - investment reserve <^d
a-b>C
资本公积-拨款转入 Capital surplus - subsidiary m <'&`B;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Bdr'd? u<A
资本公积-其他 Capital surplus - others -*[:3%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hl$X.O
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2(i|n=
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve SIZZFihcYh
盈余公积-储备基金 Surplus reserve - reserve fund oM(8'{S=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund KdXqW0nm
盈余公积-利润归还投资 Surplus reserve - reture investment by investment EE5mVC&
主营业务收入 Sales N;S1s0FN
主营业务成本 Cost of sales mX5%6{],
主营业务税金及附加 Sales tax iHKX#*
营业费用 Operating expenses 4l'`q+^-
管理费用 General and administrative expenses "[dfb#0z`
财务费用 Financial expenses enT[#f[{
投资收益 Investment income ({0:1*lF@
其他业务收入 Other operating income r(KAG"5
营业外收入 Non-operating income e+<'=_x {
补贴收入 Subsidy income ?/q\S
其他业务支出 Other operating expenses ps_q3Cyp
营业外支出 Non-operating expenses ;<l#k7 /
所得税 Income tax #HTq\J!
直接人工成本差异(direct labor variance) A)_HSIVi
直接材料成本差异(direct material variance) #Q1}h
在产品计价(work-in-process costing) Q<>b3X>O
联产品成本计算(joint products costing) ;6M [d
生产成本汇总程序(accumulation process of procluction cost) 7 T
制造费用差异(manufacturing expenses variance) Qs,4PPEg
实际成本与估计成本(actual cost and estimated cost) 1) Nj.#)
工资费用分配(salary costs allocation) x|$|~6f=n
成本曲线(cost curve) kRqe&N e
农业生产成本(agriculture production cost) xmi@
XL@t
原始成本和重置成本(original cost and replacement cost) SS6K7
工程施工成本 T^icoX=c4
直接成本与间接成本(direct cost and indirect cost) +_1sFH`
可控成本(controllable cost) 2ElZ&(RZJF
制造费用分配(manufacturing expenses allocation) $38)_{
理论成本与应用成本(theory cost and practice cost) l5/gM[0_
7
辅助生产成本分配(auxiliary production cost allocation) 0.[t
EnLZ
期间,费用 ~P BJ~j+G
成本控制程序(procedure of cost control) Rga
*68s|&
成本记录(cost entry, cost recorder cost agenda) \V#fl
成本计算分批法(job costing method) _tRRIW"Vx"
成本计算分步法 s_}`TejK
直接人工成本差异(direct labor variance) 8n35lI(
[
成本控制方法(cost control method)