递延税款贷项 Deferred taxation credit =n|n%N4Y
股本 Share capital uuW._$.A>
已归还投资 Investment returned E4~k)4R
利润分配-其他转入 Profit appropriation - other transfer in ]wCg'EUB
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9
T#d.c24
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "HSAwe`5jU
利润分配-提取储备基金 Profit appropriation - reserve fund t=\y|Idc
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VuZd
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9`eu&n@Z
利润分配-利润归还投资 Profit appropriation - return investment by profit v1wMXOR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [A99e`
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X}C}
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `MtI>x
c
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ibo{!>m
期初未分配利润 Retained earnings, beginning of the year gwwYz]'d>r
资本公积-股本溢价 Capital surplus - share premium Kt5;GUV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve nS'hdeoW
资本公积-接受现金捐赠 Capital surplus - cash donation R:8\z0"L*
资本公积-股权投资准备 Capital surplus - investment reserve [;yEG$)K
资本公积-拨款转入 Capital surplus - subsidiary 7jP
C{W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,tBb$T)7<
资本公积-其他 Capital surplus - others uzjP!qO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x`/
"1]Nf
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,x#5 .Koz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \UZlFE
盈余公积-储备基金 Surplus reserve - reserve fund 5lehASBz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund G`3/${ti
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J_) .Hd
主营业务收入 Sales SJ4[n.tPI
主营业务成本 Cost of sales &0A^_Z .nA
主营业务税金及附加 Sales tax ^ 'W<|
营业费用 Operating expenses oqeA15k$
管理费用 General and administrative expenses ?QuD:vck
财务费用 Financial expenses ^)|8N44O
投资收益 Investment income {T EF#iF
其他业务收入 Other operating income ;#a^M*e
营业外收入 Non-operating income zi M~V'
补贴收入 Subsidy income ghtvAG
其他业务支出 Other operating expenses dJ~AMol
营业外支出 Non-operating expenses &|cg`m
所得税 Income tax |/rms`YQ
直接人工成本差异(direct labor variance) A"Q6GM2;Io
直接材料成本差异(direct material variance) G
92\` Q
在产品计价(work-in-process costing) >6xZF'4
联产品成本计算(joint products costing) ;la sk4|
生产成本汇总程序(accumulation process of procluction cost) A#/O~-O^
制造费用差异(manufacturing expenses variance) X.^S@3[
实际成本与估计成本(actual cost and estimated cost) $mfZ{
工资费用分配(salary costs allocation) ?Ybgzb
成本曲线(cost curve) J${'?!N
农业生产成本(agriculture production cost) zF'LbQz0[
原始成本和重置成本(original cost and replacement cost)
d~#>.$Uu
工程施工成本 aPD4S&"Q
直接成本与间接成本(direct cost and indirect cost) yb{ud
可控成本(controllable cost) dV_ClH &)
制造费用分配(manufacturing expenses allocation) [N]5)n
理论成本与应用成本(theory cost and practice cost) @ Gxnrh6
辅助生产成本分配(auxiliary production cost allocation) z u53mZ
期间,费用 -2Bkun4Pt
成本控制程序(procedure of cost control) $H}G'LqiG
成本记录(cost entry, cost recorder cost agenda)
3-^z<*
成本计算分批法(job costing method) pGS!Nn;K2
成本计算分步法 1>5l(zK!9
直接人工成本差异(direct labor variance) k'H+l]=
成本控制方法(cost control method)