递延税款贷项 Deferred taxation credit e!O:z
股本 Share capital 1ba* U~OEg
已归还投资 Investment returned ST^{?Q
利润分配-其他转入 Profit appropriation - other transfer in ao)8ie
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }VXZM7@u
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3!KEk?I]
利润分配-提取储备基金 Profit appropriation - reserve fund '9q:gFO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {, CvWL
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund bjGQ 04da
利润分配-利润归还投资 Profit appropriation - return investment by profit &dI;o$t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZuQ\Pyx
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7e`h,e=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _f~m&="T!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares \jTh bCb
期初未分配利润 Retained earnings, beginning of the year \I`g[nT|
资本公积-股本溢价 Capital surplus - share premium )qV&sru.$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8qQrJFm|3*
资本公积-接受现金捐赠 Capital surplus - cash donation ^6I8 a"
资本公积-股权投资准备 Capital surplus - investment reserve ! V;glx[
资本公积-拨款转入 Capital surplus - subsidiary [+Y;w`;Fq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation gpzZs<ST
资本公积-其他 Capital surplus - others 1 :d,8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z }Z]["q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CaqMLi %
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QF`o%m I
盈余公积-储备基金 Surplus reserve - reserve fund joJ:* oL
盈余公积-企业发展基金 Surplus reserve - enterprise development fund K_ E- Hgg_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment nfzKUJ Y
主营业务收入 Sales #^&.*' z%z
主营业务成本 Cost of sales i5^U1K\M
主营业务税金及附加 Sales tax W0>fu>
营业费用 Operating expenses nvnJVkL9s
管理费用 General and administrative expenses 04cNi~@m
财务费用 Financial expenses S k& l8"
投资收益 Investment income /N82h`\n
其他业务收入 Other operating income ac??lHtH9
营业外收入 Non-operating income 9J'3b <
补贴收入 Subsidy income /C) FS?=
其他业务支出 Other operating expenses p?zh4:\F+
营业外支出 Non-operating expenses n^Sc*7
所得税 Income tax v&*}O
直接人工成本差异(direct labor variance) A i lfeHG
直接材料成本差异(direct material variance)
1 |zy6
在产品计价(work-in-process costing) -S %)2(f^
联产品成本计算(joint products costing) bZsg7[: C
生产成本汇总程序(accumulation process of procluction cost) d8Kxtg
Y
制造费用差异(manufacturing expenses variance) /* yPy?
实际成本与估计成本(actual cost and estimated cost) @:"GgkyDl#
工资费用分配(salary costs allocation) P",E/beV
成本曲线(cost curve) !~~j&+hK\
农业生产成本(agriculture production cost) LQrm/)4bF5
原始成本和重置成本(original cost and replacement cost) bP ,_H
工程施工成本 E)7ODRVbl
直接成本与间接成本(direct cost and indirect cost) 'U'#_mYG
可控成本(controllable cost) *X4$'LSx1
制造费用分配(manufacturing expenses allocation) +O,h<* y
理论成本与应用成本(theory cost and practice cost) % [ C-KQH
辅助生产成本分配(auxiliary production cost allocation) "G`8>1tO_
期间,费用 vAMr&[
成本控制程序(procedure of cost control) [5D g%?x
成本记录(cost entry, cost recorder cost agenda) {b6g!sE
成本计算分批法(job costing method) !p~K;p,
成本计算分步法 H;O PA8\n
直接人工成本差异(direct labor variance) : 'LG%E:b
成本控制方法(cost control method)
