递延税款贷项 Deferred taxation credit T>n,@?#K
股本 Share capital .XLe\y
已归还投资 Investment returned 5/:Zj,41{
利润分配-其他转入 Profit appropriation - other transfer in #k)G1Y[c
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?xK9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve k6[t$|lMy
利润分配-提取储备基金 Profit appropriation - reserve fund
:+]6SC0ql
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund rVQ:7\=Z
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g IX"W;
利润分配-利润归还投资 Profit appropriation - return investment by profit k>VP<Zm13
利润分配-应付优先股股利 Profit appropriation - preference shares dividends W@"M/<r@/
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~<v`&Gm?"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pl fz)x3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,X$S4>
期初未分配利润 Retained earnings, beginning of the year K+T`'J4
资本公积-股本溢价 Capital surplus - share premium 'y-IE#!5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |[!xLqG
资本公积-接受现金捐赠 Capital surplus - cash donation +tfmBZl^
资本公积-股权投资准备 Capital surplus - investment reserve S)g5Tu)
资本公积-拨款转入 Capital surplus - subsidiary axU!o /m>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .h~)|"uzW
资本公积-其他 Capital surplus - others zRvYN
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h]@Xucc
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve + 6r@HK`,t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve EW2e k^
盈余公积-储备基金 Surplus reserve - reserve fund * +A!12s@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund = \X<UA}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (nBJ,v)
主营业务收入 Sales !S(jT?'w
主营业务成本 Cost of sales Ks7s2 vK^
主营业务税金及附加 Sales tax v%zI~g.L
营业费用 Operating expenses ~&B_ Bswf
管理费用 General and administrative expenses u#J5M
财务费用 Financial expenses n=rPFpRLF
投资收益 Investment income Fdc bmQ
其他业务收入 Other operating income e5`{*g$i).
营业外收入 Non-operating income ynP^|Ou
补贴收入 Subsidy income +#&2*nY
其他业务支出 Other operating expenses 8{?Oi'-|0
营业外支出 Non-operating expenses / d6mlQS
所得税 Income tax
C:4h
直接人工成本差异(direct labor variance) 3kYUO-qw
直接材料成本差异(direct material variance) X/gh>MJJ<
在产品计价(work-in-process costing) LgUaX
联产品成本计算(joint products costing) +h
X
ph
生产成本汇总程序(accumulation process of procluction cost) {R1jysGtD
制造费用差异(manufacturing expenses variance) }s{zy:1O
实际成本与估计成本(actual cost and estimated cost) n4Q!lJ
工资费用分配(salary costs allocation) !xe<@$
成本曲线(cost curve) |_O; U=2
农业生产成本(agriculture production cost) *"9b?`E
原始成本和重置成本(original cost and replacement cost) mGL%<4R,
工程施工成本 w:N\]=Vh
直接成本与间接成本(direct cost and indirect cost) _V8pDcY
可控成本(controllable cost) W4>8
制造费用分配(manufacturing expenses allocation) h+Dg"j<[
理论成本与应用成本(theory cost and practice cost) B*D`KA
辅助生产成本分配(auxiliary production cost allocation) rxa8X wo8
期间,费用 ,qvz:a
成本控制程序(procedure of cost control) {L q
uOC1
成本记录(cost entry, cost recorder cost agenda) OSkZW
成本计算分批法(job costing method) H,H'bd/
成本计算分步法 t}'Oh}CG
直接人工成本差异(direct labor variance) cHJ
&a`;
成本控制方法(cost control method)