递延税款贷项 Deferred taxation credit ;:e,C@Fm
股本 Share capital j d81E
已归还投资 Investment returned B)Q'a3d#
利润分配-其他转入 Profit appropriation - other transfer in 2DC#P
X)i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8Cqs@<r4Od
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |@g1|OWd|
利润分配-提取储备基金 Profit appropriation - reserve fund I
B6]Wj
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund QLUe{@ivc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Td F<
利润分配-利润归还投资 Profit appropriation - return investment by profit ~JNuy"8
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \S<5b&G
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;dFe >`~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $ vjmW!
O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <M7*N.
期初未分配利润 Retained earnings, beginning of the year S }n;..{
资本公积-股本溢价 Capital surplus - share premium []]3"n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _-&.=3\1
资本公积-接受现金捐赠 Capital surplus - cash donation L&N"&\K2U
资本公积-股权投资准备 Capital surplus - investment reserve
flB,_
资本公积-拨款转入 Capital surplus - subsidiary 9vbh5xX
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6-=_i)kzq
资本公积-其他 Capital surplus - others =R'v]SXj
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;9PM?Iy[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'JMa2/7CG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CN=&Je%I
盈余公积-储备基金 Surplus reserve - reserve fund H+;wnI>@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C#~MR+;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment HIq1/)
主营业务收入 Sales W =zG
主营业务成本 Cost of sales cBI)?
主营业务税金及附加 Sales tax t4IJ%#22
营业费用 Operating expenses S2R[vB4).
管理费用 General and administrative expenses ,2TqzU;
财务费用 Financial expenses [KH?5C
投资收益 Investment income {Pb^Lf >
其他业务收入 Other operating income (OqJet2{+
营业外收入 Non-operating income >.iw8#l
补贴收入 Subsidy income iW?9oe
其他业务支出 Other operating expenses RNdnlD#P
营业外支出 Non-operating expenses +I <Sq_-
所得税 Income tax T,uIA]
直接人工成本差异(direct labor variance) DH
!Br
直接材料成本差异(direct material variance) OD]J@m
在产品计价(work-in-process costing) FZnHG;af
联产品成本计算(joint products costing) )!d1<p3
生产成本汇总程序(accumulation process of procluction cost) doc
制造费用差异(manufacturing expenses variance) w4'K2 7
实际成本与估计成本(actual cost and estimated cost) ?X'*
p<`
工资费用分配(salary costs allocation) 5gD)2Q6
成本曲线(cost curve) ^I{]Um:
农业生产成本(agriculture production cost) {{3H\
rR
原始成本和重置成本(original cost and replacement cost) &%X Jf~IQ
工程施工成本 W6O.E
直接成本与间接成本(direct cost and indirect cost) 1J"9r7\
可控成本(controllable cost) %20-^&zZ
制造费用分配(manufacturing expenses allocation) `5-#M/J
理论成本与应用成本(theory cost and practice cost) ^qqHq
辅助生产成本分配(auxiliary production cost allocation) JJ
?ri,
期间,费用 zt2-w/[Q
成本控制程序(procedure of cost control) l _O~v?
成本记录(cost entry, cost recorder cost agenda) E ZKz-}
成本计算分批法(job costing method) #`4^zU)
成本计算分步法
l :Nxl
直接人工成本差异(direct labor variance) 0NtsFPO
成本控制方法(cost control method)