递延税款贷项 Deferred taxation credit tN";o\!}
股本 Share capital SECL(@0(^
已归还投资 Investment returned wToz{!n
利润分配-其他转入 Profit appropriation - other transfer in &FkKnz4IZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;&;coH8`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QVn!60[lj
利润分配-提取储备基金 Profit appropriation - reserve fund Nd^9.6,JU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund cJj0`@0f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Ai(M06P:h
利润分配-利润归还投资 Profit appropriation - return investment by profit @Eqc&v!O
利润分配-应付优先股股利 Profit appropriation - preference shares dividends CHN! o9f
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A$Es(<'9g
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
7$,["cJX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares DtXXfp@;
期初未分配利润 Retained earnings, beginning of the year #}:VZ2Z
资本公积-股本溢价 Capital surplus - share premium f ==o
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A }OV>y M
资本公积-接受现金捐赠 Capital surplus - cash donation 8T$:^HW
资本公积-股权投资准备 Capital surplus - investment reserve W4|1wd}.t
资本公积-拨款转入 Capital surplus - subsidiary 8Tt2T }
Y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation p^5B_ r:
资本公积-其他 Capital surplus - others 7{8!IcR #
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "MM7qV
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve K]N ^6ome
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve mZ ONxR6q$
盈余公积-储备基金 Surplus reserve - reserve fund 3vQ?vS |2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QRgWzaI
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p
Ic ;9
主营业务收入 Sales y !47!Dn
主营业务成本 Cost of sales R:0Fv9bwS
主营业务税金及附加 Sales tax ;# {XNq<1
营业费用 Operating expenses scJ`oc: <J
管理费用 General and administrative expenses E
I)Pfx"0
财务费用 Financial expenses { tim{nV
投资收益 Investment income A9p$5jt7
其他业务收入 Other operating income 1PjSa4
营业外收入 Non-operating income rAn''X6H
补贴收入 Subsidy income =f.f%g6
其他业务支出 Other operating expenses *)L%pH>`
营业外支出 Non-operating expenses X~ ]eQaJ
所得税 Income tax &zb_8y,
直接人工成本差异(direct labor variance) cV&(L]k >`
直接材料成本差异(direct material variance) |X~T</{8i
在产品计价(work-in-process costing) P.&,nFIg3
联产品成本计算(joint products costing) %}+j4n
生产成本汇总程序(accumulation process of procluction cost) , $78\B^
制造费用差异(manufacturing expenses variance) x>&1;g2r
实际成本与估计成本(actual cost and estimated cost) :9_K@f?n
工资费用分配(salary costs allocation) HEht^ /pJ
成本曲线(cost curve) %D gU
农业生产成本(agriculture production cost) ULjW589 zb
原始成本和重置成本(original cost and replacement cost) xfos>|0N
工程施工成本 d3 fE[/oU
直接成本与间接成本(direct cost and indirect cost) csH1X/3ha\
可控成本(controllable cost) :pDw g d
制造费用分配(manufacturing expenses allocation) g#9K G
理论成本与应用成本(theory cost and practice cost) lv&<kYWY
辅助生产成本分配(auxiliary production cost allocation) pjIXZ=
期间,费用 -t :y y:4
成本控制程序(procedure of cost control) _BHb0zeot
成本记录(cost entry, cost recorder cost agenda) p?0 a"5Q
成本计算分批法(job costing method) + 5sT GNG
成本计算分步法 P[#V{%f*
5
直接人工成本差异(direct labor variance) @6h=O`X>
成本控制方法(cost control method)
