递延税款贷项 Deferred taxation credit X]\ \,
股本 Share capital /~ x"wo
已归还投资 Investment returned `PY>Hgb
利润分配-其他转入 Profit appropriation - other transfer in >3z5ww
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6iCr
RjY*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve \[Z?&
利润分配-提取储备基金 Profit appropriation - reserve fund gy&[?m6M=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xg)v0y~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dtp oU&?6s
利润分配-利润归还投资 Profit appropriation - return investment by profit .'Y]R3\M+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends u_ABt?'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M5xCC!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /yM:|`tT
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R: l&2k@
期初未分配利润 Retained earnings, beginning of the year 'fW6
.0fXa
资本公积-股本溢价 Capital surplus - share premium sQMFpIrr
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _YF%V;X
资本公积-接受现金捐赠 Capital surplus - cash donation o6V}$wT3J
资本公积-股权投资准备 Capital surplus - investment reserve Iu$K i
资本公积-拨款转入 Capital surplus - subsidiary *Z|y'<s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation .A6(D$O k
资本公积-其他 Capital surplus - others mdRU^n
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *zr(
Zv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dd]/.Z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve )B[0JrcE
盈余公积-储备基金 Surplus reserve - reserve fund m9/}~Y#k
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 33!oS&L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1Tu
*79A
主营业务收入 Sales % LJs
主营业务成本 Cost of sales r/SG 4
主营业务税金及附加 Sales tax br|;'i%(
营业费用 Operating expenses hiQha5
管理费用 General and administrative expenses j?MAED
财务费用 Financial expenses
fFc/
d(
投资收益 Investment income )I3NeKWz
其他业务收入 Other operating income fMOU$0]$<
营业外收入 Non-operating income |+T1XYG5
补贴收入 Subsidy income tg{H9tU;
其他业务支出 Other operating expenses 6L)%T02C
营业外支出 Non-operating expenses TA{\PKA)
所得税 Income tax je!-J8{
直接人工成本差异(direct labor variance) ^k]XEW{PG
直接材料成本差异(direct material variance) 9=U
kV\m)
在产品计价(work-in-process costing) ;UxP
Kpl
联产品成本计算(joint products costing) utIX %0
生产成本汇总程序(accumulation process of procluction cost) SLh(9%S;
制造费用差异(manufacturing expenses variance) #FNcF>3>
实际成本与估计成本(actual cost and estimated cost) y~FV2$
工资费用分配(salary costs allocation) lBaR
成本曲线(cost curve) )a-Du$kd
农业生产成本(agriculture production cost) o93`|yWl
原始成本和重置成本(original cost and replacement cost) 1;{Rhu7*
k
工程施工成本 -?0qf,W.
直接成本与间接成本(direct cost and indirect cost) (;q;E\Ejq
可控成本(controllable cost) 5F~'gLH/F-
制造费用分配(manufacturing expenses allocation) vMS
|$L
理论成本与应用成本(theory cost and practice cost) <WcR,d
辅助生产成本分配(auxiliary production cost allocation) B&@?*^.
期间,费用 nVi[
成本控制程序(procedure of cost control) R00eisd
成本记录(cost entry, cost recorder cost agenda) l g-X:Z
.
成本计算分批法(job costing method) L|,!?cSAT
成本计算分步法 $g
sxO!G
直接人工成本差异(direct labor variance) PS[+~>%
成本控制方法(cost control method)