递延税款贷项 Deferred taxation credit M9nYt~vHX
股本 Share capital g=wnly
已归还投资 Investment returned >?tpGEZ\
利润分配-其他转入 Profit appropriation - other transfer in ijfT!W
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :>z0m 0nI\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xe' *%3-v)
利润分配-提取储备基金 Profit appropriation - reserve fund SV >EB;<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 191)JWfa
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund H^~!t{\
利润分配-利润归还投资 Profit appropriation - return investment by profit z\, w$Ef+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]2+(i
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MG|NH0k
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T^ -RP
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares O B:G5B`
期初未分配利润 Retained earnings, beginning of the year D
KOdqTW
资本公积-股本溢价 Capital surplus - share premium ? p]w _l
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QQcJUOxT9
资本公积-接受现金捐赠 Capital surplus - cash donation xfi lxd
资本公积-股权投资准备 Capital surplus - investment reserve O \?ei+(H7
资本公积-拨款转入 Capital surplus - subsidiary Ru/3 >n
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,fbO}
资本公积-其他 Capital surplus - others /$E1!9J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /@K?W=w4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q-H ]Hxv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vhKD_}}aP
盈余公积-储备基金 Surplus reserve - reserve fund \%#jT GFs~
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m T;z ` *
盈余公积-利润归还投资 Surplus reserve - reture investment by investment e2>gQ p/
主营业务收入 Sales '(? @R5a
主营业务成本 Cost of sales Y) Z>Bi
主营业务税金及附加 Sales tax Z(#a-_ g
营业费用 Operating expenses U<t Qj`
管理费用 General and administrative expenses .[7m4iJf
财务费用 Financial expenses B; ~T|ex u
投资收益 Investment income ) 57OZ
其他业务收入 Other operating income ~dv
C$
营业外收入 Non-operating income RSy1 wp4W
补贴收入 Subsidy income =d 9%ce
其他业务支出 Other operating expenses w] VvH"?
营业外支出 Non-operating expenses [e (-
所得税 Income tax
) s M}BY
直接人工成本差异(direct labor variance) 'n\ZmG{
直接材料成本差异(direct material variance) Bi]%bl>%
在产品计价(work-in-process costing) FBe 1f1
sm
联产品成本计算(joint products costing) 9.<$&mVk7`
生产成本汇总程序(accumulation process of procluction cost) s f%=q$z
制造费用差异(manufacturing expenses variance) K-K+%U
实际成本与估计成本(actual cost and estimated cost) R6ywc "xE
工资费用分配(salary costs allocation) 'Z';$N ]
成本曲线(cost curve) *fl1
= Rfr
农业生产成本(agriculture production cost) rkV ZP!7!
原始成本和重置成本(original cost and replacement cost) +:D0tYk2B
工程施工成本 c#_%|gg
直接成本与间接成本(direct cost and indirect cost) ]:F]VRPT
可控成本(controllable cost) cOIshT1
制造费用分配(manufacturing expenses allocation) .S[5CO^
理论成本与应用成本(theory cost and practice cost) !5pp A
辅助生产成本分配(auxiliary production cost allocation) P
)`-cfg
期间,费用 avdi9!J2
成本控制程序(procedure of cost control) V /| @
成本记录(cost entry, cost recorder cost agenda) .iw+ #
成本计算分批法(job costing method) ]^dX B 0
成本计算分步法 R5Ti|k.~Y"
直接人工成本差异(direct labor variance) #;+GNF}0mG
成本控制方法(cost control method)
