递延税款贷项 Deferred taxation credit t2s/zxt
股本 Share capital Yu>DgMW
已归还投资 Investment returned hd u2?v@
利润分配-其他转入 Profit appropriation - other transfer in :Ys~Lt54
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kQ}n~Hn
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -X~mW
利润分配-提取储备基金 Profit appropriation - reserve fund 80wzn,o
S
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V@!)Pw
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "GZieI
D
利润分配-利润归还投资 Profit appropriation - return investment by profit KGHSEZi]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ca
PHF@6WN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _BmObXOp.
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends y
B2h/~+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
D**GC
期初未分配利润 Retained earnings, beginning of the year QCF'/G
资本公积-股本溢价 Capital surplus - share premium 8.#{J&h
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *B"Y]6$
资本公积-接受现金捐赠 Capital surplus - cash donation U~N7\Pa4
资本公积-股权投资准备 Capital surplus - investment reserve ^Aq0<
资本公积-拨款转入 Capital surplus - subsidiary jk{(o09
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R<Lf>p>_
资本公积-其他 Capital surplus - others w{6C4~0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B-R#?Xn:!I
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve UnF8#~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve \ph.c*c
盈余公积-储备基金 Surplus reserve - reserve fund .mt%8
GM
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g4$(%]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ve3z5d:^
主营业务收入 Sales AQlB_@ b
主营业务成本 Cost of sales 9)ALJd,M
主营业务税金及附加 Sales tax ^ RA'E@"
营业费用 Operating expenses BVNW1<_:
管理费用 General and administrative expenses rtRbr_
财务费用 Financial expenses jdP)y]c
投资收益 Investment income jC9us>b
其他业务收入 Other operating income 3}0\W.jH
营业外收入 Non-operating income VN0We<\Z
补贴收入 Subsidy income $/++afim
其他业务支出 Other operating expenses 8Ojqm#/f
营业外支出 Non-operating expenses qW0:q.
所得税 Income tax $(aq;DR
直接人工成本差异(direct labor variance) //U1mDFT
直接材料成本差异(direct material variance) Nr4:Gih
在产品计价(work-in-process costing) "6$V1B0KW
联产品成本计算(joint products costing) QO/0VB42
生产成本汇总程序(accumulation process of procluction cost) 4VWk/HK-!
制造费用差异(manufacturing expenses variance) '4[=*!hs!
实际成本与估计成本(actual cost and estimated cost) [y[d7V9_o
工资费用分配(salary costs allocation) D(#f`Fj;
成本曲线(cost curve) L>1hiD
&
农业生产成本(agriculture production cost) zTF{ g+
原始成本和重置成本(original cost and replacement cost) f"
QiVJq
工程施工成本 :8A+2ra&
直接成本与间接成本(direct cost and indirect cost) <W80A J
可控成本(controllable cost) *1b|j|5v
制造费用分配(manufacturing expenses allocation) ]:<!(
理论成本与应用成本(theory cost and practice cost) ,#A(I#wL~
辅助生产成本分配(auxiliary production cost allocation) W)In.?>]W
期间,费用 $;qi-K3j
成本控制程序(procedure of cost control) %lF*g
成本记录(cost entry, cost recorder cost agenda) GM%+yS}(P
成本计算分批法(job costing method) bbK};u
成本计算分步法
l_vGp
直接人工成本差异(direct labor variance) _FY&XL=
成本控制方法(cost control method)