递延税款贷项 Deferred taxation credit Sb?Ua*(L:
股本 Share capital "',;pGg|K
已归还投资 Investment returned M IyT9",Pl
利润分配-其他转入 Profit appropriation - other transfer in db=S*LUbl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve c<lEFk!g
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e2BC2K0
利润分配-提取储备基金 Profit appropriation - reserve fund *wsZ aQ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund u.G aMl4 (
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ! Eb|AHa
利润分配-利润归还投资 Profit appropriation - return investment by profit 2ga8 G4dU
利润分配-应付优先股股利 Profit appropriation - preference shares dividends @nMVs6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve \rATmjsKzS
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,j9? 9Z7R
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kma>'P`G
期初未分配利润 Retained earnings, beginning of the year Qh LgFu
资本公积-股本溢价 Capital surplus - share premium $pKegK;'z
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )Z|G6H`c3
资本公积-接受现金捐赠 Capital surplus - cash donation +S+=lu _
资本公积-股权投资准备 Capital surplus - investment reserve
H:9G/Nev
资本公积-拨款转入 Capital surplus - subsidiary 3Agyp89}Q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation L Ee{fc?{
资本公积-其他 Capital surplus - others 00s) =A_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve k
.jBu
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s? Xgo&rS_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve : 2$*'{mM
盈余公积-储备基金 Surplus reserve - reserve fund *W^a<Zm8>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w (z=x O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #, #:{&H
主营业务收入 Sales ms!|a_H7 r
主营业务成本 Cost of sales D%LYQ
主营业务税金及附加 Sales tax ;< ;~;od*/
营业费用 Operating expenses BjsTHS&
管理费用 General and administrative expenses ~R~.D
财务费用 Financial expenses !*HJBZ]q
投资收益 Investment income AaoS & q
其他业务收入 Other operating income ~t/i0pKq.
营业外收入 Non-operating income <2]D 3,.g.
补贴收入 Subsidy income C^5 V
其他业务支出 Other operating expenses 1X`,7B@pz
营业外支出 Non-operating expenses IbJ
l/N %o
所得税 Income tax jN 'h/\
直接人工成本差异(direct labor variance) WC37=8mA
直接材料成本差异(direct material variance) `W" ;4A
在产品计价(work-in-process costing) I} 5e{jBB
联产品成本计算(joint products costing) km][QEXs%
生产成本汇总程序(accumulation process of procluction cost) W}2!~ep!
制造费用差异(manufacturing expenses variance) f [.'V1
实际成本与估计成本(actual cost and estimated cost) q,%Fvcmx+e
工资费用分配(salary costs allocation) e= s85!
成本曲线(cost curve) % ;R&cSZ
农业生产成本(agriculture production cost) L;y BZLM
原始成本和重置成本(original cost and replacement cost) _Y/*e<bU
工程施工成本 sWMl n:=
直接成本与间接成本(direct cost and indirect cost) {&^PDa|nD
可控成本(controllable cost) I{WP:]"Yf
制造费用分配(manufacturing expenses allocation) @V:Y%#%
理论成本与应用成本(theory cost and practice cost) 2/tx5Nc
辅助生产成本分配(auxiliary production cost allocation) 'Ha> >2M
期间,费用 JR
xY#k
成本控制程序(procedure of cost control) * h=>*t?I2
成本记录(cost entry, cost recorder cost agenda) U <q`f-
成本计算分批法(job costing method) W[a"&,okqO
成本计算分步法 MEJX5qG6m
直接人工成本差异(direct labor variance) )8eb(!}7
成本控制方法(cost control method)
