递延税款贷项 Deferred taxation credit "}b'E#
股本 Share capital ioV_oR9I
已归还投资 Investment returned dn,g Z"<
利润分配-其他转入 Profit appropriation - other transfer in kX[fy7rVt
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `tE^jqrke5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Fk1.iRVzi
利润分配-提取储备基金 Profit appropriation - reserve fund Q>8pP \ho
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =Ikg.jYq&F
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F>+2DlA`<e
利润分配-利润归还投资 Profit appropriation - return investment by profit :.iyR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends vG
Vd
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F
Z!J
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \Hwg) Uc{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7byCc_,
期初未分配利润 Retained earnings, beginning of the year K>1X}ZMdD(
资本公积-股本溢价 Capital surplus - share premium PJgp+u<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve j
'GtgT
资本公积-接受现金捐赠 Capital surplus - cash donation |NrrTN?>
资本公积-股权投资准备 Capital surplus - investment reserve nrpI5t.b
资本公积-拨款转入 Capital surplus - subsidiary 7zDiHac
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -
8bNQU
资本公积-其他 Capital surplus - others dvjTyX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Y
?'tUV
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GK{{ 7B
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E'c%d[:H,
盈余公积-储备基金 Surplus reserve - reserve fund
{8@\Ij
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 5H lWfD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6)e5zKW!?
主营业务收入 Sales a<m-V&4x
主营业务成本 Cost of sales }!)F9r@\
主营业务税金及附加 Sales tax ZPO|<uR
营业费用 Operating expenses @Bs0Avj.
管理费用 General and administrative expenses XM~~y~j
财务费用 Financial expenses iOqk*EL_r\
投资收益 Investment income 0^~\COa
其他业务收入 Other operating income V U~Dk);Bv
营业外收入 Non-operating income /#S>sOg2xq
补贴收入 Subsidy income 2cf' ,cv@8
其他业务支出 Other operating expenses :
reTJQwr
营业外支出 Non-operating expenses vR>o}%`
所得税 Income tax
k0H#:c}
直接人工成本差异(direct labor variance) K:5eek
直接材料成本差异(direct material variance) 'C?NJ~MN
在产品计价(work-in-process costing) XU-m"_t
联产品成本计算(joint products costing) "T6#
生产成本汇总程序(accumulation process of procluction cost)
~kKrDLW+
制造费用差异(manufacturing expenses variance) |(% u}V?
实际成本与估计成本(actual cost and estimated cost) i0pU!`0
工资费用分配(salary costs allocation) cA;js;x@
成本曲线(cost curve) UQT'6* !
农业生产成本(agriculture production cost) V"RpH,
原始成本和重置成本(original cost and replacement cost) A^Cj1:,
工程施工成本 Sm|(
直接成本与间接成本(direct cost and indirect cost) xxa} YIe8
可控成本(controllable cost) YaY8 `M{
制造费用分配(manufacturing expenses allocation) HDIk9WC^
理论成本与应用成本(theory cost and practice cost) xiM&$<LpR
辅助生产成本分配(auxiliary production cost allocation) p-$Cs _{Z
期间,费用 H:S,\D?%2x
成本控制程序(procedure of cost control) ?o[L7JI
成本记录(cost entry, cost recorder cost agenda) Hs0p
W5oZ
成本计算分批法(job costing method)
E9 Y\X
成本计算分步法 7#-y-B]l
直接人工成本差异(direct labor variance) 3qMNl>>
成本控制方法(cost control method)