递延税款贷项 Deferred taxation credit =&mdxKoT0
股本 Share capital qhmA)AWG>
已归还投资 Investment returned ,IPryI
利润分配-其他转入 Profit appropriation - other transfer in {tuGkRY2~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E8.1jCL>{"
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \/!jGy*
利润分配-提取储备基金 Profit appropriation - reserve fund wc ;^C?PX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h`D+NZtWm
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund SpMHq_MLM
利润分配-利润归还投资 Profit appropriation - return investment by profit ^x_+&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends p@3 <{kLm
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
-K4 uqUp
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends lGEfI&1%!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8*sP
期初未分配利润 Retained earnings, beginning of the year "4CO^ B
资本公积-股本溢价 Capital surplus - share premium |iVw7M:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V0*9Tnc
资本公积-接受现金捐赠 Capital surplus - cash donation (wp?tMN5#
资本公积-股权投资准备 Capital surplus - investment reserve gFxa UrZA
资本公积-拨款转入 Capital surplus - subsidiary zrV~7$HL
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (kJ"M4*<F'
资本公积-其他 Capital surplus - others Lmc"qFzK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve cN7|Zsc\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Px`z$~*B:
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %`j2?rn
盈余公积-储备基金 Surplus reserve - reserve fund ~t^'4"K*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {+ WI>3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment mam(h{f$
主营业务收入 Sales +?Y(6$o
主营业务成本 Cost of sales R-5e9vyS
主营业务税金及附加 Sales tax rlkg.e6
营业费用 Operating expenses !%'c$U2
管理费用 General and administrative expenses IJ6&*t
wT
财务费用 Financial expenses $B@K
投资收益 Investment income <a=k"'0
其他业务收入 Other operating income \)BDl
营业外收入 Non-operating income y73@t$|
补贴收入 Subsidy income r%II`
i
其他业务支出 Other operating expenses k5)e7Lb(
营业外支出 Non-operating expenses Jek)`D
所得税 Income tax =)2!qo
E
直接人工成本差异(direct labor variance) FhMl+Ou
直接材料成本差异(direct material variance) z.*=3
在产品计价(work-in-process costing) #}zL?s^G
联产品成本计算(joint products costing) 6E.64+PJw
生产成本汇总程序(accumulation process of procluction cost) 5OX5\#Ux
制造费用差异(manufacturing expenses variance) vU,
]UJ}
实际成本与估计成本(actual cost and estimated cost) zbP#y~[
工资费用分配(salary costs allocation)
!\_li+
成本曲线(cost curve) `L
{dF
农业生产成本(agriculture production cost) A@OSh6/{h
原始成本和重置成本(original cost and replacement cost) i)+2?<]
工程施工成本 O\zGN/!
直接成本与间接成本(direct cost and indirect cost)
z_en.
可控成本(controllable cost) M2y"M ,k4
制造费用分配(manufacturing expenses allocation) }aa ~@K<A
理论成本与应用成本(theory cost and practice cost) #'Lt_Yf!
辅助生产成本分配(auxiliary production cost allocation) SK
{ALe
期间,费用 Js!V,={iX
成本控制程序(procedure of cost control) qEB]Tj e[
成本记录(cost entry, cost recorder cost agenda) JS!
成本计算分批法(job costing method) 2~SjRIp Uw
成本计算分步法 }\_[+@*EJ
直接人工成本差异(direct labor variance) `xd{0EvF
成本控制方法(cost control method)