递延税款贷项 Deferred taxation credit n*9nzx#q
股本 Share capital D-e?;<
已归还投资 Investment returned N|/gwcKe
利润分配-其他转入 Profit appropriation - other transfer in Zh_3ydMD1
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve N$u: !
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2s}G6'xE]P
利润分配-提取储备基金 Profit appropriation - reserve fund ^-F#"i|Cn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund `rV
-,-r@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund B_RF)meux
利润分配-利润归还投资 Profit appropriation - return investment by profit x:c'ek
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Yy,XKIqU
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SAE'y2B*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZuKOscVS#T
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares :k2J
&@8
期初未分配利润 Retained earnings, beginning of the year +}eK8>2
资本公积-股本溢价 Capital surplus - share premium $"va8,
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve fP 3t0cp
资本公积-接受现金捐赠 Capital surplus - cash donation +W8kMuM!
资本公积-股权投资准备 Capital surplus - investment reserve +wZ|g6vMct
资本公积-拨款转入 Capital surplus - subsidiary )S}.QrG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (0Jr<16si$
资本公积-其他 Capital surplus - others X_)x Fg'k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w|4CBll
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #}Bv/`t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3N4kW[J2i
盈余公积-储备基金 Surplus reserve - reserve fund (3=bKcD'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k#Qjm9V
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ox@$ }
主营业务收入 Sales 7^1K4%IPl
主营业务成本 Cost of sales 7|
`_5e
主营业务税金及附加 Sales tax ZA}!Rzo
营业费用 Operating expenses F2Gg_u@7M
管理费用 General and administrative expenses r4fd@<=g
财务费用 Financial expenses r]Lj@0F>8
投资收益 Investment income iH>b"H>
其他业务收入 Other operating income rS+ >oP}
营业外收入 Non-operating income M XuHA?
补贴收入 Subsidy income w:](F^<s,
其他业务支出 Other operating expenses ygd*zy9
营业外支出 Non-operating expenses g!i45]6[Nw
所得税 Income tax
4 b}'W}
直接人工成本差异(direct labor variance) c?6(mU\
x
直接材料成本差异(direct material variance) %VE FruM
在产品计价(work-in-process costing) oG-Eac,
联产品成本计算(joint products costing) '-#gQxIpD
生产成本汇总程序(accumulation process of procluction cost) /=QsZ,~xo
制造费用差异(manufacturing expenses variance) 3TN'1D ei
实际成本与估计成本(actual cost and estimated cost) 5!jt^i]O
工资费用分配(salary costs allocation) ;CuL1N#I
成本曲线(cost curve) ]qx!51S
农业生产成本(agriculture production cost) ony;U#
^T
原始成本和重置成本(original cost and replacement cost) AjsjYThV
工程施工成本 5f75r
直接成本与间接成本(direct cost and indirect cost) &E@mCQ1
可控成本(controllable cost) aHPx'R
制造费用分配(manufacturing expenses allocation) [a.(0YLr'w
理论成本与应用成本(theory cost and practice cost) g@]1H41
辅助生产成本分配(auxiliary production cost allocation) \*pS4vy5x
期间,费用 '1zC|:,
成本控制程序(procedure of cost control) DLO#_t^v.
成本记录(cost entry, cost recorder cost agenda) fT=ZiHJ3Gu
成本计算分批法(job costing method) B5_QH8kt7
成本计算分步法 ES#q/yab5
直接人工成本差异(direct labor variance) r
l;Y7l
成本控制方法(cost control method)