递延税款贷项 Deferred taxation credit i^rHZmT
股本 Share capital ,LL=b-Es
已归还投资 Investment returned \r&(l1R
利润分配-其他转入 Profit appropriation - other transfer in [Fr <tKtB
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qc6d,z/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^5-SL?E
利润分配-提取储备基金 Profit appropriation - reserve fund sT91>'&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <In+V
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !'=<uU-
利润分配-利润归还投资 Profit appropriation - return investment by profit quFNPdP
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?jnbm'~S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rP}0B/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c2yZvi
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AQ,%5MeqJ
期初未分配利润 Retained earnings, beginning of the year Wix4se1Ac
资本公积-股本溢价 Capital surplus - share premium .?r}3Ch
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {%X[Snv
资本公积-接受现金捐赠 Capital surplus - cash donation Oq95zo
资本公积-股权投资准备 Capital surplus - investment reserve ]yas]5H
资本公积-拨款转入 Capital surplus - subsidiary .y#>mXm>
资本公积-外币资本折算差额 Capital surplus - foreign currency translation IpVtbDW
资本公积-其他 Capital surplus - others ~JOC8dO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $XFFNE`%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \%.&$z3wz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @DyMq3Gt?&
盈余公积-储备基金 Surplus reserve - reserve fund E|=]k
盈余公积-企业发展基金 Surplus reserve - enterprise development fund h9 +76
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
bWMb@zm
主营业务收入 Sales Qs_]U
主营业务成本 Cost of sales x|3G}[=
主营业务税金及附加 Sales tax kyUG+M
营业费用 Operating expenses WhDNt+uk)
管理费用 General and administrative expenses 1(
]{tF
财务费用 Financial expenses g=S|lVQm
投资收益 Investment income ;oRgg'k<
其他业务收入 Other operating income N\zUQ
J
营业外收入 Non-operating income Kj|\ALI':
补贴收入 Subsidy income zHvW@A'F
其他业务支出 Other operating expenses vH]2t.\
营业外支出 Non-operating expenses }kk[lvhJ
所得税 Income tax QQUZneIDp
直接人工成本差异(direct labor variance) hj3wxH.}
直接材料成本差异(direct material variance) OF`:);
在产品计价(work-in-process costing) 8*(|uX
联产品成本计算(joint products costing) ;7g~4Uv4}
生产成本汇总程序(accumulation process of procluction cost) >):>Pz%U
制造费用差异(manufacturing expenses variance) +<c(;Ucl?
实际成本与估计成本(actual cost and estimated cost) IHe?/oUL"b
工资费用分配(salary costs allocation) \0^Je>-:U
成本曲线(cost curve) oF5~|&C
农业生产成本(agriculture production cost)
v$R7"
原始成本和重置成本(original cost and replacement cost) nsi&r
工程施工成本 rF
. Oo 0
直接成本与间接成本(direct cost and indirect cost) \2)~dV:6+
可控成本(controllable cost) =|q@Q`DB
制造费用分配(manufacturing expenses allocation) qApf\o3[0
理论成本与应用成本(theory cost and practice cost) iKgH
:[j
辅助生产成本分配(auxiliary production cost allocation) ?/Z5%?6
期间,费用 Mog!pmc{
成本控制程序(procedure of cost control) 2;YL+v2
成本记录(cost entry, cost recorder cost agenda) Gv6#LcF#
成本计算分批法(job costing method) hu-6V="^9
成本计算分步法 5f#]dgBe
直接人工成本差异(direct labor variance)
3F9AnS
成本控制方法(cost control method)