递延税款贷项 Deferred taxation credit V&oT':%q
股本 Share capital m=.7f9
已归还投资 Investment returned q7 oR9
利润分配-其他转入 Profit appropriation - other transfer in .&x? `pER
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve TJ[jZuT:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Mto~ /
利润分配-提取储备基金 Profit appropriation - reserve fund >jz%bY
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund q uGPk)c
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Z)O>h^0
利润分配-利润归还投资 Profit appropriation - return investment by profit \Tf{ui
利润分配-应付优先股股利 Profit appropriation - preference shares dividends / N ]Ow
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Df ,VV+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4`-?r%$,:
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares HjK<)q8b
期初未分配利润 Retained earnings, beginning of the year T{H#]BF<E
资本公积-股本溢价 Capital surplus - share premium lcT+$4zk.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ROt0<^<
资本公积-接受现金捐赠 Capital surplus - cash donation l6B ^sc*@
资本公积-股权投资准备 Capital surplus - investment reserve cevV<Wy+
资本公积-拨款转入 Capital surplus - subsidiary ]AC!R {H
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `? o1cf A
资本公积-其他 Capital surplus - others \m~\, em
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0HJqsSZ$mW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0"<;You
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uU ?37V
盈余公积-储备基金 Surplus reserve - reserve fund G2+)R^FSC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund LYy:IBI7_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ,6orB}w?z
主营业务收入 Sales h,'mN\6t
主营业务成本 Cost of sales BQul iX&
主营业务税金及附加 Sales tax t6%xit+
营业费用 Operating expenses ilRm}lU|x
管理费用 General and administrative expenses :
9?Cm`
财务费用 Financial expenses (_&V9vat=
投资收益 Investment income 1|EU5<
其他业务收入 Other operating income ^z%o];
营业外收入 Non-operating income #:vDBP05.m
补贴收入 Subsidy income p]V-<
其他业务支出 Other operating expenses .f !]
@"\
营业外支出 Non-operating expenses KG-k$glD
所得税 Income tax tY$ty0y-e
直接人工成本差异(direct labor variance) n# ^?X
直接材料成本差异(direct material variance) Vi?
~0.Z%
在产品计价(work-in-process costing) @maZlw1q
联产品成本计算(joint products costing) f0mH|tI`
生产成本汇总程序(accumulation process of procluction cost) ;x 3 ]
4^
制造费用差异(manufacturing expenses variance) lGnql 1(
实际成本与估计成本(actual cost and estimated cost) Zn<(,e
工资费用分配(salary costs allocation)
IGK_1@tq
成本曲线(cost curve) w-'D*dOi
农业生产成本(agriculture production cost) =w lm
原始成本和重置成本(original cost and replacement cost) 2 -p
工程施工成本 L=$?q/=-
直接成本与间接成本(direct cost and indirect cost) @RoRNat
可控成本(controllable cost) 5 <)gCHa
制造费用分配(manufacturing expenses allocation) 6 h:?u4
理论成本与应用成本(theory cost and practice cost) PX69
辅助生产成本分配(auxiliary production cost allocation) \o62OfF!
期间,费用 {Ukc D+.Y
成本控制程序(procedure of cost control) UE&C
成本记录(cost entry, cost recorder cost agenda) [aWDD[#j~
成本计算分批法(job costing method)
wHt#'`5
成本计算分步法
m[@%{
直接人工成本差异(direct labor variance) ~D -JZx
成本控制方法(cost control method)
