递延税款贷项 Deferred taxation credit rUvjc4O}
股本 Share capital B@g 0QgA
已归还投资 Investment returned Y^DS~CrM
利润分配-其他转入 Profit appropriation - other transfer in (8DJf"}
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve .U|irDO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Wm>[5h%>
利润分配-提取储备基金 Profit appropriation - reserve fund A*#.7Np!"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EfHo1Yn&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ) *Mr{`
利润分配-利润归还投资 Profit appropriation - return investment by profit W FVx7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends , 6 P:S7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve (XW\4msB)I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c ;_ T
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s
&:LY"[`
期初未分配利润 Retained earnings, beginning of the year MzZYzz
资本公积-股本溢价 Capital surplus - share premium B1dVHz#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s%F}4W2s
资本公积-接受现金捐赠 Capital surplus - cash donation ?
HwW~aO
资本公积-股权投资准备 Capital surplus - investment reserve 2z9\p%MX
资本公积-拨款转入 Capital surplus - subsidiary |hBX"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *ue-
x!"c
资本公积-其他 Capital surplus - others \HX'^t`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _~V7m
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mLApF
5Hy
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve bH4'j/3
盈余公积-储备基金 Surplus reserve - reserve fund +-tv
NX%IJ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )yvI {
盈余公积-利润归还投资 Surplus reserve - reture investment by investment / blVm1F
主营业务收入 Sales I3 /^{-n
主营业务成本 Cost of sales )p*I(y
主营业务税金及附加 Sales tax (IdXJvKU!
营业费用 Operating expenses /@Qg'Q#
管理费用 General and administrative expenses 4qMqAT
财务费用 Financial expenses K;,zE6WD$$
投资收益 Investment income Q;r9>E!
其他业务收入 Other operating income _Iz JxAcJ
营业外收入 Non-operating income $:IOoS|e
补贴收入 Subsidy income ^Ud1 ag!-
其他业务支出 Other operating expenses $|+q9o\
营业外支出 Non-operating expenses #ra"(/)
所得税 Income tax h^_Sd"l3
直接人工成本差异(direct labor variance)
B-Bgk
直接材料成本差异(direct material variance) +M4X
r*
在产品计价(work-in-process costing) e8T#ZWr*
联产品成本计算(joint products costing) t^eWFX
生产成本汇总程序(accumulation process of procluction cost) y/U(v"'4U
制造费用差异(manufacturing expenses variance) 3ZdheenK9
实际成本与估计成本(actual cost and estimated cost) /5cFa
工资费用分配(salary costs allocation) K_/-mwA v
成本曲线(cost curve) !RX\">z
农业生产成本(agriculture production cost) =!}n .
原始成本和重置成本(original cost and replacement cost) h'*>\eC6
工程施工成本 QTZfe<m0
直接成本与间接成本(direct cost and indirect cost) i-1lpp I
可控成本(controllable cost) [:M:6JJ
制造费用分配(manufacturing expenses allocation) (-k`|X"
理论成本与应用成本(theory cost and practice cost) 9 0PF)U
辅助生产成本分配(auxiliary production cost allocation) ]2O52r
期间,费用 \XDc{c]
成本控制程序(procedure of cost control) ,H6*9!Dv2
成本记录(cost entry, cost recorder cost agenda) -+vA9,pI
成本计算分批法(job costing method) :cDhqBMNr`
成本计算分步法 Dn{
hU$*
直接人工成本差异(direct labor variance) V>"nAh]}.
成本控制方法(cost control method)