递延税款贷项 Deferred taxation credit bW:!5"_{H
股本 Share capital V]?R>qhgu
已归还投资 Investment returned 0tJZ4(0
利润分配-其他转入 Profit appropriation - other transfer in s,_m{ to
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /zox$p$?h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vw@S>GlGg
利润分配-提取储备基金 Profit appropriation - reserve fund 6wg^FD_Q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \}G^\p6?M
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund J9 I:Q<;
利润分配-利润归还投资 Profit appropriation - return investment by profit (w zQ2Dk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends )YI(/*+]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Qv ?"b
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends og>uj>H&
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2+WaA,
期初未分配利润 Retained earnings, beginning of the year CU~PT.
资本公积-股本溢价 Capital surplus - share premium 4{Z)8;QX
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $Z>'Jp
资本公积-接受现金捐赠 Capital surplus - cash donation 3r1*m
+
资本公积-股权投资准备 Capital surplus - investment reserve VS|2|n1<6
资本公积-拨款转入 Capital surplus - subsidiary %SUQ9\SEs
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;O#>Y
资本公积-其他 Capital surplus - others q0\6F^;M
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @KUWxFak
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /<BI46B\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve OB}Ib]
盈余公积-储备基金 Surplus reserve - reserve fund bQ5\ ]5M
盈余公积-企业发展基金 Surplus reserve - enterprise development fund iam1V)V
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |+"(L#wk
主营业务收入 Sales kvj#c
主营业务成本 Cost of sales 9Gz=lc[!7
主营业务税金及附加 Sales tax r@,2E6xn
营业费用 Operating expenses "^iYLQOC
管理费用 General and administrative expenses tZB<on<.)
财务费用 Financial expenses |gY^)9ei
投资收益 Investment income E<*xx#p
其他业务收入 Other operating income S`]k>'
l
营业外收入 Non-operating income Dum9lj
补贴收入 Subsidy income N4HqLh
23H
其他业务支出 Other operating expenses 7IM@i>p%
营业外支出 Non-operating expenses \lNN Msd&
所得税 Income tax lk80#( :Z
直接人工成本差异(direct labor variance) Jfl!#UAD|n
直接材料成本差异(direct material variance) +qdEq_m
在产品计价(work-in-process costing) PTV:IzoW
联产品成本计算(joint products costing) BfiD9ka-z
生产成本汇总程序(accumulation process of procluction cost) AkiDL=;w
制造费用差异(manufacturing expenses variance) {+ b7sA3
实际成本与估计成本(actual cost and estimated cost) r:TH]hs12+
工资费用分配(salary costs allocation) Qe(:|q_
成本曲线(cost curve) caX<
n>
农业生产成本(agriculture production cost) 1yY0dOoLG)
原始成本和重置成本(original cost and replacement cost) 3HK\BS
工程施工成本 PeEj&4k
直接成本与间接成本(direct cost and indirect cost) |(^PS8wG
可控成本(controllable cost)
@`Su0W+.
制造费用分配(manufacturing expenses allocation) +8ZF"{y
理论成本与应用成本(theory cost and practice cost) B#1;r-^P<
辅助生产成本分配(auxiliary production cost allocation) %e} Saf
期间,费用 6;5Ss?ep
成本控制程序(procedure of cost control) "tpSg
成本记录(cost entry, cost recorder cost agenda) L9#g)tf
8T
成本计算分批法(job costing method) #gw]'&{8D
成本计算分步法 seeBS/%
直接人工成本差异(direct labor variance) El"Q'(:/U
成本控制方法(cost control method)