递延税款贷项 Deferred taxation credit 3!}#@<j
股本 Share capital F0|T%!FB>%
已归还投资 Investment returned I#, ,h4C
利润分配-其他转入 Profit appropriation - other transfer in uUJ2d84tV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -p)HH@6a
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c '(]n]a%
利润分配-提取储备基金 Profit appropriation - reserve fund r!zNcN(%cs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \UE9Ff+{
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W35nnBU
利润分配-利润归还投资 Profit appropriation - return investment by profit #uH1!UQb
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 95+}NJ;r
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oFsMQ Py
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :*8@Mj Z4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j`#|z9`(pB
期初未分配利润 Retained earnings, beginning of the year : ._O.O
资本公积-股本溢价 Capital surplus - share premium -kJF@w6u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve XkNi 'GJf
资本公积-接受现金捐赠 Capital surplus - cash donation {<_}[} XY
资本公积-股权投资准备 Capital surplus - investment reserve ogPfz/ hw
资本公积-拨款转入 Capital surplus - subsidiary ` Y ut 1N
资本公积-外币资本折算差额 Capital surplus - foreign currency translation xCQ<G{;C
资本公积-其他 Capital surplus - others B]hZ4.B1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q vq
BT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Jsw<,uT D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _I -0[w
盈余公积-储备基金 Surplus reserve - reserve fund WL7:22nSHa
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :2?'mKa7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment G%6wk=IH
主营业务收入 Sales i&l$G5 5F
主营业务成本 Cost of sales d82IEh Z#
主营业务税金及附加 Sales tax C
:e 'wmA
营业费用 Operating expenses f{+8]VA
管理费用 General and administrative expenses 16] O^R;r
财务费用 Financial expenses <oeHZD_ OR
投资收益 Investment income {6KU.'#iF
其他业务收入 Other operating income s_kI\w4(x1
营业外收入 Non-operating income w
S;(u[W
补贴收入 Subsidy income %bv< OMD
其他业务支出 Other operating expenses &B 3kzs
营业外支出 Non-operating expenses S ^ n:O
所得税 Income tax ~svu0[Vx
直接人工成本差异(direct labor variance) 6qw_ |A&g
直接材料成本差异(direct material variance) vCi:c Ip/
在产品计价(work-in-process costing) L%BWrmg
联产品成本计算(joint products costing) -OziUM1qs
生产成本汇总程序(accumulation process of procluction cost) {1qEN_ERx
制造费用差异(manufacturing expenses variance) pGOS'.K%t8
实际成本与估计成本(actual cost and estimated cost) NyGF57 v[M
工资费用分配(salary costs allocation) rKjQEO$yi
成本曲线(cost curve) n
XQg(!
农业生产成本(agriculture production cost) u}$U|Cw-;T
原始成本和重置成本(original cost and replacement cost) > Euput\
工程施工成本 u!X 2ju<
直接成本与间接成本(direct cost and indirect cost) 36j.is
可控成本(controllable cost) ^ZV xBQKg
制造费用分配(manufacturing expenses allocation) 8m 9G^s`[
理论成本与应用成本(theory cost and practice cost) ;J`X0Vl$
辅助生产成本分配(auxiliary production cost allocation) :b
;5O3:B
期间,费用 7/~" \nN:/
成本控制程序(procedure of cost control) -Pvt+I>
成本记录(cost entry, cost recorder cost agenda) Q647a}
成本计算分批法(job costing method)
2R_k$kHl
成本计算分步法 G{ s ,Y ^
直接人工成本差异(direct labor variance) #VrT)po+
成本控制方法(cost control method)
