递延税款贷项 Deferred taxation credit G<>h>c1>z
股本 Share capital T_ga?G<
已归还投资 Investment returned mCSt.n~
利润分配-其他转入 Profit appropriation - other transfer in )S^[b2P]y_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "]}?{ 2i;
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve OjurfVw
利润分配-提取储备基金 Profit appropriation - reserve fund @;7Ht Z`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund w^^8*b<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .\7AJB\l
利润分配-利润归还投资 Profit appropriation - return investment by profit jGEmf<q&u
利润分配-应付优先股股利 Profit appropriation - preference shares dividends M~ g{}_ 0Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve X }Fqif4A
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4l@aga
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares er.;qV'Wz6
期初未分配利润 Retained earnings, beginning of the year ,0aRHy_^
资本公积-股本溢价 Capital surplus - share premium 3 |(3jIa
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve P-\65]`C
资本公积-接受现金捐赠 Capital surplus - cash donation 3oM &#a
资本公积-股权投资准备 Capital surplus - investment reserve SedVp cb+
资本公积-拨款转入 Capital surplus - subsidiary .RpWE.C
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 'DD~xCXE
资本公积-其他 Capital surplus - others ;{1 ws
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =}%Q}aPp
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~_|CXPiQ8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
o('6,D
盈余公积-储备基金 Surplus reserve - reserve fund gR${S|Z#u4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ri h@ (;)1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0QY9vuhL<
主营业务收入 Sales ->'xjD
主营业务成本 Cost of sales J@qwz[d i
主营业务税金及附加 Sales tax 'H (khS
营业费用 Operating expenses %']`t-N8
管理费用 General and administrative expenses bO+ e?&vQ%
财务费用 Financial expenses #c(BBTuX
投资收益 Investment income xiO10:L4
其他业务收入 Other operating income z{nd4qOsD
营业外收入 Non-operating income <
49\B
补贴收入 Subsidy income $9ys!
<g
其他业务支出 Other operating expenses VgO.in^q
营业外支出 Non-operating expenses "QmlW2ysi
所得税 Income tax ?ajVf./Ja
直接人工成本差异(direct labor variance) ^qNZ!V4T
直接材料成本差异(direct material variance) |N0RBa4%
在产品计价(work-in-process costing) &R3#? 1,
联产品成本计算(joint products costing) A5~O
HmeK
生产成本汇总程序(accumulation process of procluction cost) @@& ? ,3
制造费用差异(manufacturing expenses variance) d5'4RYfkQ
实际成本与估计成本(actual cost and estimated cost) +TN*6V{D
工资费用分配(salary costs allocation) `!C5"i8+i2
成本曲线(cost curve) ^TT_B AI
农业生产成本(agriculture production cost) ; FnS=Z
原始成本和重置成本(original cost and replacement cost) SHQgI<D7
工程施工成本 :Fi$ - g
直接成本与间接成本(direct cost and indirect cost) kyL]4:@ W`
可控成本(controllable cost) ,f$ftn\~j/
制造费用分配(manufacturing expenses allocation) ~8Ez K_c
理论成本与应用成本(theory cost and practice cost) P9M. J^<
辅助生产成本分配(auxiliary production cost allocation) V82hk0*j
期间,费用
|3Bms d/3
成本控制程序(procedure of cost control) c3J12+~;
成本记录(cost entry, cost recorder cost agenda) 0W ,.1J2*
成本计算分批法(job costing method) Tua#~. 3}J
成本计算分步法 <+:
PTG/('
直接人工成本差异(direct labor variance) 4S*dNYc
成本控制方法(cost control method)
