递延税款贷项 Deferred taxation credit ;hp?wb
股本 Share capital K\>CXa
已归还投资 Investment returned c95{Xy
利润分配-其他转入 Profit appropriation - other transfer in :n<<hR0d
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^k}jPc6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9S[T
an|
利润分配-提取储备基金 Profit appropriation - reserve fund =9vmRh?8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `=f1rXhI+1
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund w`OHNwXh#I
利润分配-利润归还投资 Profit appropriation - return investment by profit We,~P\g
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z|>f*Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v:$Y
|mh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G!IJ#|D:~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares GPnSdGLC
期初未分配利润 Retained earnings, beginning of the year k ihO~<
资本公积-股本溢价 Capital surplus - share premium @VcSK`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve p![CH
资本公积-接受现金捐赠 Capital surplus - cash donation FqK2[]
8
资本公积-股权投资准备 Capital surplus - investment reserve t Sf`
资本公积-拨款转入 Capital surplus - subsidiary Sud5F4S
资本公积-外币资本折算差额 Capital surplus - foreign currency translation YG6Kvc6T
资本公积-其他 Capital surplus - others A PR%ZpG
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s*DDO67\W
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +EBoFeeIG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .4wp
盈余公积-储备基金 Surplus reserve - reserve fund A">A
@`}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B
]YY[i
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;1 02ddRV
主营业务收入 Sales 2 9=L7
主营业务成本 Cost of sales jVpk) ;vC
主营业务税金及附加 Sales tax e
RjpR?!\
营业费用 Operating expenses AyMMr_q
管理费用 General and administrative expenses YEx76
财务费用 Financial expenses *xOrt)D=
投资收益 Investment income 1(**JTe
其他业务收入 Other operating income l`R/WC
营业外收入 Non-operating income glppb$oB\
补贴收入 Subsidy income PDcZno?
其他业务支出 Other operating expenses v+|N7
营业外支出 Non-operating expenses :#QYwb~
所得税 Income tax N5=;
PZub
直接人工成本差异(direct labor variance) ZrFC#wJb
直接材料成本差异(direct material variance) x1kb]0s<-
在产品计价(work-in-process costing) uFT&r|
联产品成本计算(joint products costing) :d<;h:^_
生产成本汇总程序(accumulation process of procluction cost) /IC7q?avQN
制造费用差异(manufacturing expenses variance) +)fl9>Mb
实际成本与估计成本(actual cost and estimated cost) $Q|t^(
工资费用分配(salary costs allocation)
dZ7+Iw;m
成本曲线(cost curve) |mfQmFF
农业生产成本(agriculture production cost) [EJ[Gg0m
原始成本和重置成本(original cost and replacement cost) [S/]Vk|4
工程施工成本 (SLAq$gvd
直接成本与间接成本(direct cost and indirect cost) YQ_3[[xT
可控成本(controllable cost) B&`hvR
制造费用分配(manufacturing expenses allocation) #U NTD4
理论成本与应用成本(theory cost and practice cost) '%`Wy@
辅助生产成本分配(auxiliary production cost allocation) ( {H5k''
期间,费用 \gL
H_$}
成本控制程序(procedure of cost control) g(Jzu'
成本记录(cost entry, cost recorder cost agenda) E
VBB:*q6
成本计算分批法(job costing method) N}>XBZy
成本计算分步法 DH_Mll>
直接人工成本差异(direct labor variance) 5xi f0h-`
成本控制方法(cost control method)