递延税款贷项 Deferred taxation credit O},}-%
G
股本 Share capital B|m)V9A%-
已归还投资 Investment returned s|\)Y*B`
利润分配-其他转入 Profit appropriation - other transfer in .OdtM
Xy
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xO|r<R7d7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s+:|b~
利润分配-提取储备基金 Profit appropriation - reserve fund l5D)UO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~P|;Y<?3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund nXT`7
利润分配-利润归还投资 Profit appropriation - return investment by profit gH//@`6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
f"s_dR
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve {;{U@Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VM$n|[C~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t'U=K>7
期初未分配利润 Retained earnings, beginning of the year JX&U?Z
资本公积-股本溢价 Capital surplus - share premium Rzd`MIHDp
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %n|
资本公积-接受现金捐赠 Capital surplus - cash donation w~@"r#-
资本公积-股权投资准备 Capital surplus - investment reserve i(.e=
资本公积-拨款转入 Capital surplus - subsidiary EJn]C=_(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ja6 KO2}p
资本公积-其他 Capital surplus - others sa'1hX^@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gKh*q.
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d6MWgg
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve QoYEWXT|g
盈余公积-储备基金 Surplus reserve - reserve fund Wj.t4XG!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }y6|H,t9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &l+Qn'N
主营业务收入 Sales U<'N=#A
J
主营业务成本 Cost of sales @_do<'a
主营业务税金及附加 Sales tax JVoC2Z<
营业费用 Operating expenses uU^DYgs
管理费用 General and administrative expenses "W(D0oy
财务费用 Financial expenses 'C5id7O&
投资收益 Investment income E&8Nh J
其他业务收入 Other operating income :SaZhY
营业外收入 Non-operating income nI3p`N8j*
补贴收入 Subsidy income 27!FB@k-
其他业务支出 Other operating expenses cy^=!EfA
营业外支出 Non-operating expenses k-ZO/yPo
所得税 Income tax \WiCI:
直接人工成本差异(direct labor variance) /"e@rnn
直接材料成本差异(direct material variance) 0z/*JVka
在产品计价(work-in-process costing) PaKa bPY
联产品成本计算(joint products costing) T
6D+@i
生产成本汇总程序(accumulation process of procluction cost) I~6)
Gk&
制造费用差异(manufacturing expenses variance) 2^B_iyF;
实际成本与估计成本(actual cost and estimated cost) >
'R{,1# U
工资费用分配(salary costs allocation) j-9)Sijj{
成本曲线(cost curve) #&.Znk:@.f
农业生产成本(agriculture production cost) {8.Zb NEJ
原始成本和重置成本(original cost and replacement cost) M8-8T
工程施工成本 ^os_j39N9
直接成本与间接成本(direct cost and indirect cost) as@8L|i*
可控成本(controllable cost) dqB,i9--
制造费用分配(manufacturing expenses allocation) E`j' <#V!
理论成本与应用成本(theory cost and practice cost) $+80V{J#
辅助生产成本分配(auxiliary production cost allocation) ^0zfQu+!
期间,费用 =K:
[26
成本控制程序(procedure of cost control) q|ce7HnK
成本记录(cost entry, cost recorder cost agenda) y7+@
v'
成本计算分批法(job costing method) jj`#
;Y
成本计算分步法 f9#zV2ke]
直接人工成本差异(direct labor variance) & R_?6*n
成本控制方法(cost control method)