递延税款贷项 Deferred taxation credit YyYp-0#
股本 Share capital i[3 3u p
已归还投资 Investment returned vsA/iH.
利润分配-其他转入 Profit appropriation - other transfer in ZZxt90YR'5
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )WE OqaR]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :[_k .1-+
利润分配-提取储备基金 Profit appropriation - reserve fund n ]l
3
)u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund i-95>ff
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6] !Jo)BF
利润分配-利润归还投资 Profit appropriation - return investment by profit
y(C',Xn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends KxJDAP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qMO(j%N5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bWCt Rli}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h}m9L!+n8
期初未分配利润 Retained earnings, beginning of the year 6lr<
{k7Nw
资本公积-股本溢价 Capital surplus - share premium A i#~Eu*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A}uW y^w
资本公积-接受现金捐赠 Capital surplus - cash donation u8x#XESR7
资本公积-股权投资准备 Capital surplus - investment reserve 'vZWk eo
资本公积-拨款转入 Capital surplus - subsidiary ! v%%_sRV
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .nA9irc
资本公积-其他 Capital surplus - others sA"B/C|(g
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,k
:>Z&:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^m.%FIw R
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve wUS w 9xg
盈余公积-储备基金 Surplus reserve - reserve fund EUPc+D3
盈余公积-企业发展基金 Surplus reserve - enterprise development fund a}k5[)et
盈余公积-利润归还投资 Surplus reserve - reture investment by investment oBPm^ob4
主营业务收入 Sales (f"LD8MJ/
主营业务成本 Cost of sales c /-'^+9
主营业务税金及附加 Sales tax d(D|rf,av
营业费用 Operating expenses "GxQ9=Z
管理费用 General and administrative expenses D|C!KF (
财务费用 Financial expenses -?)z@Lc
投资收益 Investment income QcdAg%"yy
其他业务收入 Other operating income Jd|E
4h~(
营业外收入 Non-operating income > IS BK[=H
补贴收入 Subsidy income wX@g >(
其他业务支出 Other operating expenses PC?X E8o
营业外支出 Non-operating expenses 7X/B9Hee
所得税 Income tax NdI~1kemr
直接人工成本差异(direct labor variance) k#5Qwx u`
直接材料成本差异(direct material variance) K>2 Bz&)
在产品计价(work-in-process costing) SQG9m2
联产品成本计算(joint products costing) S]c& T`jx
生产成本汇总程序(accumulation process of procluction cost) Uo:=-NNI
制造费用差异(manufacturing expenses variance) f F9=zrW
实际成本与估计成本(actual cost and estimated cost) YipL _&-
工资费用分配(salary costs allocation) &X}i%etp^2
成本曲线(cost curve) al]-*=v7}
农业生产成本(agriculture production cost) R8,
g^N
原始成本和重置成本(original cost and replacement cost) VF:<q
工程施工成本 ,V+,3TT
直接成本与间接成本(direct cost and indirect cost) [Al} GM
可控成本(controllable cost) @PKY>58)
制造费用分配(manufacturing expenses allocation) l4E0/ F
理论成本与应用成本(theory cost and practice cost) q+ 9c81b
辅助生产成本分配(auxiliary production cost allocation) {@X)=.Zf
期间,费用 $viZ[Lu!m
成本控制程序(procedure of cost control) Y c>.P
成本记录(cost entry, cost recorder cost agenda) MF5o\-&dN
成本计算分批法(job costing method) M+M\3U
成本计算分步法 &UX:KW`=
直接人工成本差异(direct labor variance) @aWd0e]
成本控制方法(cost control method)
