递延税款贷项 Deferred taxation credit -qDM(zR
股本 Share capital Z37%jdr
已归还投资 Investment returned D8O&`!mf
利润分配-其他转入 Profit appropriation - other transfer in u,88V@^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2@jlF!zC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >39\u&)
利润分配-提取储备基金 Profit appropriation - reserve fund b]oPx8*'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund R)Y*<Na
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F8*zG 4/&
利润分配-利润归还投资 Profit appropriation - return investment by profit BXxl-x
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'VQ
mK#
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SmMJ%lgA6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qy^sdqHl@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h+ggrwg'
期初未分配利润 Retained earnings, beginning of the year >>I~v)a>w
资本公积-股本溢价 Capital surplus - share premium RHj<t");
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve RLE6=#4
资本公积-接受现金捐赠 Capital surplus - cash donation ][[\!og
资本公积-股权投资准备 Capital surplus - investment reserve 7.!`c-8
u
资本公积-拨款转入 Capital surplus - subsidiary 79y'PFSms
资本公积-外币资本折算差额 Capital surplus - foreign currency translation j-n-2:Q
资本公积-其他 Capital surplus - others g+zfa.wQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve wF.S ,|
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [7+dZL[
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Pf?zszvs
盈余公积-储备基金 Surplus reserve - reserve fund iqAME%m
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rE5q
BEh
盈余公积-利润归还投资 Surplus reserve - reture investment by investment H vezi>M
主营业务收入 Sales |\#6?y[o
主营业务成本 Cost of sales qCUn.
mI
主营业务税金及附加 Sales tax vq_v;$9}
营业费用 Operating expenses S>N/K
管理费用 General and administrative expenses us2RW<Oxv
财务费用 Financial expenses sR*.i?lN
投资收益 Investment income l6y*SW5+
其他业务收入 Other operating income T!3_Q/~^r
营业外收入 Non-operating income E==vk~cz
补贴收入 Subsidy income ](tv`1A,Wd
其他业务支出 Other operating expenses T0F!0O `
营业外支出 Non-operating expenses WVkJ=r0Ny
所得税 Income tax #$*l#j"#A
直接人工成本差异(direct labor variance) O<}Kr
mUC~
直接材料成本差异(direct material variance) >6\rhx
>
在产品计价(work-in-process costing) cd-;?/
联产品成本计算(joint products costing) kA/V=xO<
生产成本汇总程序(accumulation process of procluction cost)
d2=Z=udd
制造费用差异(manufacturing expenses variance) m@#@7[6]o
实际成本与估计成本(actual cost and estimated cost) |.;LI=CT
工资费用分配(salary costs allocation) 2[e^mm&.
成本曲线(cost curve) A
DW>
农业生产成本(agriculture production cost) +^tw@b
原始成本和重置成本(original cost and replacement cost) YLAGTH0.]
工程施工成本 go[(N6hN
直接成本与间接成本(direct cost and indirect cost) qFwJ%(IQ
可控成本(controllable cost) $9In\x
制造费用分配(manufacturing expenses allocation) =c1t]%P,
理论成本与应用成本(theory cost and practice cost) ztG!NZL
辅助生产成本分配(auxiliary production cost allocation) o9 g0fC
期间,费用 vb1Gz]~)>
成本控制程序(procedure of cost control) $
Eh8s(
成本记录(cost entry, cost recorder cost agenda) Q ,6
[
成本计算分批法(job costing method) _6/q.
成本计算分步法 Q?7:XbN
直接人工成本差异(direct labor variance) .V'=z|
成本控制方法(cost control method)