递延税款贷项 Deferred taxation credit &ceZu=*
股本 Share capital )wmXicURC
已归还投资 Investment returned i: 1V\q%
利润分配-其他转入 Profit appropriation - other transfer in
oveW )~4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k{uc%6s
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8$S$*[-a
利润分配-提取储备基金 Profit appropriation - reserve fund [5>0om5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund gJ :Z7b
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ZVViu4]?y
利润分配-利润归还投资 Profit appropriation - return investment by profit DT;Hr4Z8^"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,myl9s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uS3J^=>@(a
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {~ VgXkjsC
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #VtlXr>G
期初未分配利润 Retained earnings, beginning of the year O]`CSTv'_
资本公积-股本溢价 Capital surplus - share premium " J$vt`
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ^[!LU
资本公积-接受现金捐赠 Capital surplus - cash donation N_h)L`
资本公积-股权投资准备 Capital surplus - investment reserve %*zgN[/w
资本公积-拨款转入 Capital surplus - subsidiary )/UPDdO
资本公积-外币资本折算差额 Capital surplus - foreign currency translation UfXqcyY(
资本公积-其他 Capital surplus - others d.sxB}_O
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve CKyX Z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xrc0RWXB8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A6=
Um%T
盈余公积-储备基金 Surplus reserve - reserve fund 3}2'PC
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0OP6VZ\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $yBU
,lu}
主营业务收入 Sales #X`j#"Ov2(
主营业务成本 Cost of sales u<:RSg
主营业务税金及附加 Sales tax M{Wla7
营业费用 Operating expenses slXk <
管理费用 General and administrative expenses Y}Y2Vx
财务费用 Financial expenses }hhDJ_I5M
投资收益 Investment income 5'Y @c
其他业务收入 Other operating income BNnGtVAbZ
营业外收入 Non-operating income $s5LzJn
补贴收入 Subsidy income {O[a+r.n
其他业务支出 Other operating expenses 8W9kd"=U
营业外支出 Non-operating expenses ^F/N-!}q
所得税 Income tax Quqts(Q) +
直接人工成本差异(direct labor variance) m6bAvy]3<t
直接材料成本差异(direct material variance) P_
U[OM\
在产品计价(work-in-process costing) ]`b/_LJN$F
联产品成本计算(joint products costing) 9m/v^
生产成本汇总程序(accumulation process of procluction cost) $b
QD{ {
制造费用差异(manufacturing expenses variance) q",n:=PL
实际成本与估计成本(actual cost and estimated cost) H_
un3x1
工资费用分配(salary costs allocation) GFB(c
成本曲线(cost curve) ~K 5eO-
农业生产成本(agriculture production cost) sFsp`kf
原始成本和重置成本(original cost and replacement cost) o+r?N5
工程施工成本 _Y?p =;
直接成本与间接成本(direct cost and indirect cost) l
Q
{k
可控成本(controllable cost) qk<(iVUO
制造费用分配(manufacturing expenses allocation) z1{kZk
理论成本与应用成本(theory cost and practice cost) 1kEXTs=,
辅助生产成本分配(auxiliary production cost allocation) %4*-BCP
期间,费用 olB?"M=H
成本控制程序(procedure of cost control) v[E*K@6f
成本记录(cost entry, cost recorder cost agenda) iimTr_TEt
成本计算分批法(job costing method) KmG*`Es
成本计算分步法 <%Zg;]2H`
直接人工成本差异(direct labor variance) J
^m#984
成本控制方法(cost control method)