递延税款贷项 Deferred taxation credit j}#w)M
股本 Share capital XMCXQs&
已归还投资 Investment returned 1;* cq
利润分配-其他转入 Profit appropriation - other transfer in B5`EoZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3RUy,s
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve JB\UKZXw
利润分配-提取储备基金 Profit appropriation - reserve fund kx8G
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund NYhB'C2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2zX]\s?3
利润分配-利润归还投资 Profit appropriation - return investment by profit k<z)WNBf
利润分配-应付优先股股利 Profit appropriation - preference shares dividends t"sBPLU\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8u"U1
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I !
-
U'{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
)| ccX
期初未分配利润 Retained earnings, beginning of the year #j;^\rSv-
资本公积-股本溢价 Capital surplus - share premium v<k?Vu
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 2bz2KB5>
资本公积-接受现金捐赠 Capital surplus - cash donation v6|RJt?
资本公积-股权投资准备 Capital surplus - investment reserve Q(G#W+r
资本公积-拨款转入 Capital surplus - subsidiary y4yhF8E>;U
资本公积-外币资本折算差额 Capital surplus - foreign currency translation zE*li`@
资本公积-其他 Capital surplus - others cF*TotU_m
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;J'LS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $yP*jO4i
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sVQ|*0(J0r
盈余公积-储备基金 Surplus reserve - reserve fund \eTwXe]Pv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _r#Z}HK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment g_E$=j92v
主营业务收入 Sales P-[-pi@
主营业务成本 Cost of sales _IMW{
主营业务税金及附加 Sales tax Brw@g8w-X
营业费用 Operating expenses cbjs9bu
管理费用 General and administrative expenses m<G,[Yc
财务费用 Financial expenses t
mntp
投资收益 Investment income rE7G{WII
其他业务收入 Other operating income x
H4m
|
营业外收入 Non-operating income q~Hn-5H4Q
补贴收入 Subsidy income MBK^FR-K
其他业务支出 Other operating expenses /A\8 mL8
营业外支出 Non-operating expenses ;7*[Bcj.
所得税 Income tax -
nm"of\o
直接人工成本差异(direct labor variance) -]Bq|qTH[(
直接材料成本差异(direct material variance) =HK!(C
在产品计价(work-in-process costing) [&[k^C5
联产品成本计算(joint products costing) Cl.x'v
生产成本汇总程序(accumulation process of procluction cost) -:^U_FL8un
制造费用差异(manufacturing expenses variance) r+!
YIk
实际成本与估计成本(actual cost and estimated cost) 1q\\5A<V
工资费用分配(salary costs allocation) <\y@*fg+
成本曲线(cost curve) O^PKn_OJ
农业生产成本(agriculture production cost) 2ACCh4(/P
原始成本和重置成本(original cost and replacement cost) Eh`7X=Z7E
工程施工成本 CZe ]kXNv
直接成本与间接成本(direct cost and indirect cost) 1#g2A0U,
可控成本(controllable cost) X56q-|
制造费用分配(manufacturing expenses allocation) T.F!+
理论成本与应用成本(theory cost and practice cost) l9~e".
~'
辅助生产成本分配(auxiliary production cost allocation) h
f)?1z4
期间,费用 3Aip}<1
成本控制程序(procedure of cost control) 0JS?; fk
成本记录(cost entry, cost recorder cost agenda) t,Lrfv])
成本计算分批法(job costing method) T"Y+m-<%
成本计算分步法 A|[?#S((]
直接人工成本差异(direct labor variance) # +>oZWVc
成本控制方法(cost control method)