递延税款贷项 Deferred taxation credit ,zT y?OQ
股本 Share capital c[ ]4n
已归还投资 Investment returned Pp5^@A
利润分配-其他转入 Profit appropriation - other transfer in @W9x$
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >MvDVPi
~+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve f-71~
利润分配-提取储备基金 Profit appropriation - reserve fund C;vtY[}<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mOlI#5H
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ,1"KHv
利润分配-利润归还投资 Profit appropriation - return investment by profit 0a "c2J
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0p\@!Z H
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `{xNXH]@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends J":,Vd!*-
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L;f!.FX#
期初未分配利润 Retained earnings, beginning of the year |x-S&-
资本公积-股本溢价 Capital surplus - share premium
UCClWr
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (#E.`e1#6
资本公积-接受现金捐赠 Capital surplus - cash donation go<W( ,O
资本公积-股权投资准备 Capital surplus - investment reserve ez6EjUk
资本公积-拨款转入 Capital surplus - subsidiary G@Z?&"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5>\/[I/!
资本公积-其他 Capital surplus - others }x
wu*Zx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve GHeVp/u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
1wP
-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;{%\9nS
盈余公积-储备基金 Surplus reserve - reserve fund A`}rqhU.{-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^~A>8CQOU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment )6J9J+%bi
主营业务收入 Sales %V ;?
主营业务成本 Cost of sales
MEGv}
主营业务税金及附加 Sales tax ~7zGI\=P@
营业费用 Operating expenses ?n
ZY)
管理费用 General and administrative expenses 7fba-7-P
财务费用 Financial expenses 2FW\O0U
投资收益 Investment income GJqJlgHe
其他业务收入 Other operating income LmnymcH
营业外收入 Non-operating income gjAIEI
补贴收入 Subsidy income ZXuv CI
其他业务支出 Other operating expenses 9BuSN*4
营业外支出 Non-operating expenses &@yo;kB
所得税 Income tax <h'5cO
直接人工成本差异(direct labor variance) HI11Jl}{
直接材料成本差异(direct material variance) fL=~NC"
在产品计价(work-in-process costing) [a
wj
io
联产品成本计算(joint products costing) Bjz Pz
生产成本汇总程序(accumulation process of procluction cost) b8LLr;oQw
制造费用差异(manufacturing expenses variance) 3^6
d]f
实际成本与估计成本(actual cost and estimated cost) 9^G/8<^^>
工资费用分配(salary costs allocation) T]=r Co
成本曲线(cost curve) t?'!$6
农业生产成本(agriculture production cost) G8Y<1%`<
原始成本和重置成本(original cost and replacement cost) LpqO{#ZG
工程施工成本 DS[#|
直接成本与间接成本(direct cost and indirect cost) uvG]1m#
可控成本(controllable cost) `.Qi?* ^
制造费用分配(manufacturing expenses allocation) L>RP-x>
理论成本与应用成本(theory cost and practice cost) J:zU,IIJ
辅助生产成本分配(auxiliary production cost allocation) o_^?n[4
期间,费用 AGYc |;
成本控制程序(procedure of cost control) %s(k_|G+4
成本记录(cost entry, cost recorder cost agenda) :1bW
VM)
成本计算分批法(job costing method) aN8|J?JH
成本计算分步法 -3=#u_
直接人工成本差异(direct labor variance) j4R(B
成本控制方法(cost control method)