递延税款贷项 Deferred taxation credit fQQj2>3w
股本 Share capital ghU~H4[x D
已归还投资 Investment returned r:3h2J[_
利润分配-其他转入 Profit appropriation - other transfer in uo9FLm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Z2a~1BL
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vB<9M-sa0
利润分配-提取储备基金 Profit appropriation - reserve fund xB`j*
%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <c3Te$.
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7K5 tBUNQ
利润分配-利润归还投资 Profit appropriation - return investment by profit `:.a5
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #?"^: ,Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %-fQ [@5
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zt;aB>jz#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *47HN7
期初未分配利润 Retained earnings, beginning of the year d0V*[{
资本公积-股本溢价 Capital surplus - share premium +?)R}\\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'D'H)J
资本公积-接受现金捐赠 Capital surplus - cash donation H7FOf[3'
资本公积-股权投资准备 Capital surplus - investment reserve fU<_bg
资本公积-拨款转入 Capital surplus - subsidiary G4rd<V0[D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #$X _,+<HZ
资本公积-其他 Capital surplus - others :'2h0
5R
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HSR,moI
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i0nu5kD+d
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @.)WS\Cv#E
盈余公积-储备基金 Surplus reserve - reserve fund p(>D5uN_}5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund s+t[{i4|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment DGbEQiX$\
主营业务收入 Sales ZiW&*nN?M
主营业务成本 Cost of sales n|fKwWB\
主营业务税金及附加 Sales tax m$bYx~K
营业费用 Operating expenses .WLwAL
管理费用 General and administrative expenses }_=h]|6t
财务费用 Financial expenses @>*r2=#14
投资收益 Investment income f cnv[B..{
其他业务收入 Other operating income GC`/\~TM
营业外收入 Non-operating income 6<fcG
补贴收入 Subsidy income }Gva=N:
其他业务支出 Other operating expenses oT0:Ny
营业外支出 Non-operating expenses Q[Gs%/>
所得税 Income tax _Un*x5u2O
直接人工成本差异(direct labor variance) GXi)3I%
直接材料成本差异(direct material variance) {ub'
在产品计价(work-in-process costing) ^EJ]LNk}
联产品成本计算(joint products costing) :28[k~.bo
生产成本汇总程序(accumulation process of procluction cost) Lb#PiTJI
制造费用差异(manufacturing expenses variance) B[~Q0lP
ih
实际成本与估计成本(actual cost and estimated cost) !t[;~`d9
工资费用分配(salary costs allocation) ;o158H$gz;
成本曲线(cost curve) T_[5 ZYy
农业生产成本(agriculture production cost) JFdMYb
原始成本和重置成本(original cost and replacement cost) Q!5W x
工程施工成本 [9d\WPLC
直接成本与间接成本(direct cost and indirect cost) RdB,;Um9f
可控成本(controllable cost) t>P[Yld"
制造费用分配(manufacturing expenses allocation) w
oa|h"T
理论成本与应用成本(theory cost and practice cost) G\R6=K:f7
辅助生产成本分配(auxiliary production cost allocation) .qLXjU
期间,费用 A
p~6Vu
成本控制程序(procedure of cost control) LJA
uTg
成本记录(cost entry, cost recorder cost agenda)
BCO (,k
成本计算分批法(job costing method) W=y9mW|p/
成本计算分步法 1,Jy+1G0w
直接人工成本差异(direct labor variance) =zR9^k
成本控制方法(cost control method)