递延税款贷项 Deferred taxation credit _t?#
股本 Share capital y_LFkZ
已归还投资 Investment returned qijQRxS
利润分配-其他转入 Profit appropriation - other transfer in #MUY!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 7\[)5j
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve r -$VPW
利润分配-提取储备基金 Profit appropriation - reserve fund z^u*e
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t 09-y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund aW_Pv~
利润分配-利润归还投资 Profit appropriation - return investment by profit ([dJ'OPx$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends O'h f8w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xq&r|el
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [,sm]/Xlc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares k|`Qk!tr
期初未分配利润 Retained earnings, beginning of the year U3~rtc*
资本公积-股本溢价 Capital surplus - share premium QzS=oiL
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve NK6~qWsu
资本公积-接受现金捐赠 Capital surplus - cash donation Scfe6+\EW
资本公积-股权投资准备 Capital surplus - investment reserve %>Mcme>(W
资本公积-拨款转入 Capital surplus - subsidiary #@L5yy2
资本公积-外币资本折算差额 Capital surplus - foreign currency translation jwmPy)X|s\
资本公积-其他 Capital surplus - others w_#C8}2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m
;yIFO
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve DO6
p v
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .S[M:<<*
盈余公积-储备基金 Surplus reserve - reserve fund ^~^=$fz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $},_O8R
盈余公积-利润归还投资 Surplus reserve - reture investment by investment c!N#nt_<
主营业务收入 Sales l'7'G$v
主营业务成本 Cost of sales jE
n9T
主营业务税金及附加 Sales tax @*BVS'\
营业费用 Operating expenses Mh]4K"cs
管理费用 General and administrative expenses ai"N;1/1O|
财务费用 Financial expenses OmlM9cXm^4
投资收益 Investment income s*R UYx
其他业务收入 Other operating income VUC_|=?dL
营业外收入 Non-operating income jH k.]4&0
补贴收入 Subsidy income z}F^HQ1
其他业务支出 Other operating expenses (L`IL e*
营业外支出 Non-operating expenses kgd
dq
所得税 Income tax JqV}$E"M2
直接人工成本差异(direct labor variance) o)+C4f[G4
直接材料成本差异(direct material variance) \%_sL#?
在产品计价(work-in-process costing) l ;S_ J^S
联产品成本计算(joint products costing) YmD~&J
生产成本汇总程序(accumulation process of procluction cost) W@RD
bsc
制造费用差异(manufacturing expenses variance) (-xV
W#39
实际成本与估计成本(actual cost and estimated cost) d2fiPI7lg
工资费用分配(salary costs allocation) .|0$?w
成本曲线(cost curve) rJ(A O'=
农业生产成本(agriculture production cost) B.L _EIw
原始成本和重置成本(original cost and replacement cost) jT`u!CwdT
工程施工成本 A3|2;4t
直接成本与间接成本(direct cost and indirect cost) ]e$n ;tuW
可控成本(controllable cost) a:KL{e[
制造费用分配(manufacturing expenses allocation) 0E9 lv"3o
理论成本与应用成本(theory cost and practice cost) >0?ph<h1[q
辅助生产成本分配(auxiliary production cost allocation) 5t|$Yt[
期间,费用 \+Y5b}
成本控制程序(procedure of cost control) P| ftEF
成本记录(cost entry, cost recorder cost agenda) z{/#/,V5D4
成本计算分批法(job costing method) A4/gVi|
成本计算分步法 3zv0Nwb,
直接人工成本差异(direct labor variance) .
LeS-
成本控制方法(cost control method)