递延税款贷项 Deferred taxation credit c
HF W"g78
股本 Share capital ^ l]!'"
已归还投资 Investment returned G:$kGzhJ
利润分配-其他转入 Profit appropriation - other transfer in Gr2}N"X=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve C][hH?.
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C+s/KA%
利润分配-提取储备基金 Profit appropriation - reserve fund 6;'[v}O^^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund a4^hC[a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund apa&'%7
利润分配-利润归还投资 Profit appropriation - return investment by profit 9#:nlu9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends AEyD?^?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;`7~Q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends o[!o+M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares u$%C`v>
期初未分配利润 Retained earnings, beginning of the year N+c|0
资本公积-股本溢价 Capital surplus - share premium Cst1nGPL
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :P_h_Tizv
资本公积-接受现金捐赠 Capital surplus - cash donation qco'neR"z
资本公积-股权投资准备 Capital surplus - investment reserve ;
D<k
资本公积-拨款转入 Capital surplus - subsidiary :[n~(~7?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation PkDt-]G.
资本公积-其他 Capital surplus - others *b) (-#w3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve *J[P#y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5 [~HL_u;,
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '/HShS!d
盈余公积-储备基金 Surplus reserve - reserve fund L.@$rFhA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j? BL8E'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment M{24MF
主营业务收入 Sales $EFS_*<X
主营业务成本 Cost of sales g3kbsi7_:
主营业务税金及附加 Sales tax Ro2V-6/
营业费用 Operating expenses I(~([F2
管理费用 General and administrative expenses mU4(MjP?
财务费用 Financial expenses RG45S0Ygj
投资收益 Investment income wd*B3
其他业务收入 Other operating income :.g/=Q(T~
营业外收入 Non-operating income aYa`ex
补贴收入 Subsidy income TzaeE
其他业务支出 Other operating expenses 45.ks.
营业外支出 Non-operating expenses R5=J :o
所得税 Income tax ?pEPwc
直接人工成本差异(direct labor variance) E6~VHQa2?
直接材料成本差异(direct material variance) 8X`DFeJ
在产品计价(work-in-process costing) 6Z#Nh@!+C
联产品成本计算(joint products costing) W'vek uM
生产成本汇总程序(accumulation process of procluction cost) ^x O](,H
制造费用差异(manufacturing expenses variance) o
i'iZX
实际成本与估计成本(actual cost and estimated cost) ;?HP/dZLz
工资费用分配(salary costs allocation) |k6+-
1~_
成本曲线(cost curve) x
W)
农业生产成本(agriculture production cost) 4Px|:7~wT8
原始成本和重置成本(original cost and replacement cost) Wd;t(5Xl
工程施工成本 'hr_g* i
直接成本与间接成本(direct cost and indirect cost) dM^
EYW
可控成本(controllable cost)
yGtTD9j
制造费用分配(manufacturing expenses allocation) moxmQ>xoH
理论成本与应用成本(theory cost and practice cost) ZskX!
{
辅助生产成本分配(auxiliary production cost allocation) x@43ZH_
期间,费用
s*gqKQ;
成本控制程序(procedure of cost control) ir
.RO7f
成本记录(cost entry, cost recorder cost agenda) 0a
:oC(Ak
成本计算分批法(job costing method) -hnNaA
成本计算分步法 [G8EX3
直接人工成本差异(direct labor variance) Lm}.+.O~d
成本控制方法(cost control method)