递延税款贷项 Deferred taxation credit x 3?:"D2
股本 Share capital hiA%Tq?
已归还投资 Investment returned ZA/:\6gm
利润分配-其他转入 Profit appropriation - other transfer in $P%b?Y/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k'$UA$2d
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $X:r&7t+Q[
利润分配-提取储备基金 Profit appropriation - reserve fund h$y0>eMWs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund By-A1|4Cp`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z3]ut #`
利润分配-利润归还投资 Profit appropriation - return investment by profit LZG ~1tf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends /6@Wm? `DB
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _; ].
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8HymkL&F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares A#B6]j)
期初未分配利润 Retained earnings, beginning of the year D%k]D/
资本公积-股本溢价 Capital surplus - share premium ,k5b,}tN
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve c|^#v8x^/
资本公积-接受现金捐赠 Capital surplus - cash donation $x %VUms
资本公积-股权投资准备 Capital surplus - investment reserve !@[@ xdV
资本公积-拨款转入 Capital surplus - subsidiary F)g.xQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation DsP FB q
资本公积-其他 Capital surplus - others ,|
EaW& 2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #=B~}
_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .U:D uyT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ;^j 2>Azn
盈余公积-储备基金 Surplus reserve - reserve fund ?u]%T]W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?YO$NYwE
盈余公积-利润归还投资 Surplus reserve - reture investment by investment e+5]l>3)f
主营业务收入 Sales <_"^eF+fZ
主营业务成本 Cost of sales tu6Q7CjW8
主营业务税金及附加 Sales tax a D,(mw-7r
营业费用 Operating expenses M4 :}`p=
管理费用 General and administrative expenses T] tG,W1>i
财务费用 Financial expenses L3g}Z1<!$
投资收益 Investment income z"C+r'39d=
其他业务收入 Other operating income ]M;aVw<!
营业外收入 Non-operating income s1eGItx[w
补贴收入 Subsidy income ~~_!&
其他业务支出 Other operating expenses \y
G//
营业外支出 Non-operating expenses hh!^^emo
所得税 Income tax .v3~2r*&
直接人工成本差异(direct labor variance) Zz
uEw
直接材料成本差异(direct material variance) mzl %h[9iI
在产品计价(work-in-process costing) aT %A<'O!
联产品成本计算(joint products costing) StP7t
生产成本汇总程序(accumulation process of procluction cost) >dW~o_u'QN
制造费用差异(manufacturing expenses variance) 6(`Bl $M9
实际成本与估计成本(actual cost and estimated cost) )` ZTu -|
工资费用分配(salary costs allocation) ; *Cu >f7
成本曲线(cost curve) P'4 jz&4
农业生产成本(agriculture production cost) n^ Qt !~
原始成本和重置成本(original cost and replacement cost) 3d2|vQx,K
工程施工成本 |oSx *Gh
直接成本与间接成本(direct cost and indirect cost) /k(KA [bS
可控成本(controllable cost) ~fE6g3
制造费用分配(manufacturing expenses allocation) x]gf 3Tc58
理论成本与应用成本(theory cost and practice cost) l 6;}nG
辅助生产成本分配(auxiliary production cost allocation) m};Qng]
期间,费用 C> vp
oCA
成本控制程序(procedure of cost control) #*[G,s#t^
成本记录(cost entry, cost recorder cost agenda) p -=+i
成本计算分批法(job costing method) dX0"h5v1
成本计算分步法 'Zdjd]
直接人工成本差异(direct labor variance)
Ifm|_
成本控制方法(cost control method)
