递延税款贷项 Deferred taxation credit ;f><;X~KX
股本 Share capital U +] ab
已归还投资 Investment returned }PXWRv.gW
利润分配-其他转入 Profit appropriation - other transfer in Zy#r<j]T
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
n33SWE(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 7+y sE
利润分配-提取储备基金 Profit appropriation - reserve fund \u*,~J)z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %~h'#S2X(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund n0m9|T&
利润分配-利润归还投资 Profit appropriation - return investment by profit +)Ty^;+[1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends FLWz7Rj
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;
?&;I!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 3.jwOFH$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %*uqtw 8
期初未分配利润 Retained earnings, beginning of the year d/^^8XUK
资本公积-股本溢价 Capital surplus - share premium i et|\4A
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o
ZAjta_4
资本公积-接受现金捐赠 Capital surplus - cash donation Fg~,1[8w<
资本公积-股权投资准备 Capital surplus - investment reserve giTlXz3D9
资本公积-拨款转入 Capital surplus - subsidiary #?/.LMn{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation w &-r
资本公积-其他 Capital surplus - others ''6"Xi|5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ?G{fF
H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 6!'yU=Z `
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve nQ+{1 C
盈余公积-储备基金 Surplus reserve - reserve fund l9Vim9R5T
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m Z5UaSG
盈余公积-利润归还投资 Surplus reserve - reture investment by investment &
Jn% 2[ ;
主营业务收入 Sales -LY_7Kg
主营业务成本 Cost of sales #Y:/^Q$_qS
主营业务税金及附加 Sales tax MG<~{Y84}
营业费用 Operating expenses c{ <3\
管理费用 General and administrative expenses ] * Hz'
财务费用 Financial expenses eDm,8Se
投资收益 Investment income J
h"]iN
其他业务收入 Other operating income iN>< m|
营业外收入 Non-operating income *qqFIp^
补贴收入 Subsidy income q&M;rIo ?
其他业务支出 Other operating expenses 8]c`n!u=`
营业外支出 Non-operating expenses #4hP_Vhc
所得税 Income tax A#i-C+"}
直接人工成本差异(direct labor variance) r B)WHx<
直接材料成本差异(direct material variance)
SX4p(t
在产品计价(work-in-process costing) 2 rH6ap
联产品成本计算(joint products costing) 9xz`V1mIL
生产成本汇总程序(accumulation process of procluction cost) u-W=~EO5#
制造费用差异(manufacturing expenses variance) 25TEbp[dy
实际成本与估计成本(actual cost and estimated cost) V^ :\/EU
工资费用分配(salary costs allocation) 9W 8Dp?:
成本曲线(cost curve) lL^7x
农业生产成本(agriculture production cost) zEGwQp<
原始成本和重置成本(original cost and replacement cost) -Av/L>TxlI
工程施工成本
~) Z`Q
直接成本与间接成本(direct cost and indirect cost) ERZ[t\g)
可控成本(controllable cost) 5
|b/G
制造费用分配(manufacturing expenses allocation) 8sg *qQ
理论成本与应用成本(theory cost and practice cost) c;e ,)$)-|
辅助生产成本分配(auxiliary production cost allocation) Z\ Q7#dl
期间,费用 I|M*yObl6
成本控制程序(procedure of cost control) w5;EnI
成本记录(cost entry, cost recorder cost agenda) "gO5dZ\0
成本计算分批法(job costing method) ]+Vcu zq/
成本计算分步法 `7j,njCX.
直接人工成本差异(direct labor variance) OU+*@2")t
成本控制方法(cost control method)
