递延税款贷项 Deferred taxation credit H9CS*|q6r
股本 Share capital @lvyDu6e
已归还投资 Investment returned <qGu7y"
利润分配-其他转入 Profit appropriation - other transfer in $1v&azM.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R+CM`4CD
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :^(>YAyHj^
利润分配-提取储备基金 Profit appropriation - reserve fund p QizJ6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AFA
AuFE"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !o$!Fr c
利润分配-利润归还投资 Profit appropriation - return investment by profit F8apH{&t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &-;5*
lg)0
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %plo=RF
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >;[*!<pfK5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tToTx
f~
期初未分配利润 Retained earnings, beginning of the year l]5w$dded~
资本公积-股本溢价 Capital surplus - share premium h*v8#\b$J_
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KGg3 !jY
资本公积-接受现金捐赠 Capital surplus - cash donation Z4\=*ic@
资本公积-股权投资准备 Capital surplus - investment reserve /E\
%>wv
资本公积-拨款转入 Capital surplus - subsidiary G.UI|r/Kz
资本公积-外币资本折算差额 Capital surplus - foreign currency translation & \f{E\
A#
资本公积-其他 Capital surplus - others k1!@^A
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve KRA/MQ^7~U
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
>FkWH7
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K>{T_) {
盈余公积-储备基金 Surplus reserve - reserve fund Gh}*q|Lz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund cCxBzkH6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment q|),`.eh\
主营业务收入 Sales )+6MK(<"
主营业务成本 Cost of sales JeE;V![
主营业务税金及附加 Sales tax 1@-Ns
营业费用 Operating expenses k`N^Vdr
管理费用 General and administrative expenses wH@Ns~[MA
财务费用 Financial expenses lg&t8FHa;
投资收益 Investment income q*9!,!e
其他业务收入 Other operating income sQ\8>[]
营业外收入 Non-operating income J Px~VnE%%
补贴收入 Subsidy income GI1
其他业务支出 Other operating expenses Ct>GYk$
营业外支出 Non-operating expenses 1aTB%F
所得税 Income tax S.f5v8
直接人工成本差异(direct labor variance) 1 9CK+;b
直接材料成本差异(direct material variance) ^cuc.g)c$?
在产品计价(work-in-process costing) .Fp4:
e
联产品成本计算(joint products costing)
>=-(UA
生产成本汇总程序(accumulation process of procluction cost) J7g8D{4
制造费用差异(manufacturing expenses variance) a8UwhjFO
实际成本与估计成本(actual cost and estimated cost) ruld B,n
工资费用分配(salary costs allocation) u`RI;KF~F
成本曲线(cost curve) Uw7h=UQh
农业生产成本(agriculture production cost) 55fC~J<
原始成本和重置成本(original cost and replacement cost) gp\<p-}
工程施工成本 5yz(>EVH
直接成本与间接成本(direct cost and indirect cost) Kuu *&u
可控成本(controllable cost) @n
Cd
制造费用分配(manufacturing expenses allocation) rQ qW_t%
理论成本与应用成本(theory cost and practice cost) ;67x0)kn
辅助生产成本分配(auxiliary production cost allocation) (:>,u*x%
期间,费用 W}mn}gTQ
成本控制程序(procedure of cost control)
\}|o1Xh2
成本记录(cost entry, cost recorder cost agenda) D-._z:_
成本计算分批法(job costing method) io8'g3<
成本计算分步法 Ev}C<zk*
直接人工成本差异(direct labor variance) Z'
7
成本控制方法(cost control method)