递延税款贷项 Deferred taxation credit R&J?XQ
股本 Share capital BP0:<vK{
已归还投资 Investment returned b*M?\ aA
利润分配-其他转入 Profit appropriation - other transfer in O#^H.B
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \7"|'fz
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I
"~.p='
利润分配-提取储备基金 Profit appropriation - reserve fund fe,6YXUf
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund lM{f ld
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund l-l7jq]R
利润分配-利润归还投资 Profit appropriation - return investment by profit >3Q|k{97
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zdd-n[%@V
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [n P s
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends {G VA4=UAE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares $2L6:&.P,
期初未分配利润 Retained earnings, beginning of the year dK4rrO
资本公积-股本溢价 Capital surplus - share premium ,<r&]
eC
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;'= cNj
资本公积-接受现金捐赠 Capital surplus - cash donation Zo yO[#
资本公积-股权投资准备 Capital surplus - investment reserve So'.QWzX
资本公积-拨款转入 Capital surplus - subsidiary T?t/[iuHrj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (rkg0
资本公积-其他 Capital surplus - others ,1$F#Eh
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HOF$(86zqA
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve .
yg#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !NkCki"W
盈余公积-储备基金 Surplus reserve - reserve fund gtZmBe=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ng"=vmu
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rUj\F9*5#
主营业务收入 Sales A>1$?A8Q
主营业务成本 Cost of sales q`b6if"
主营业务税金及附加 Sales tax HdJ g
营业费用 Operating expenses |uqI}6h.
管理费用 General and administrative expenses &|~7`
财务费用 Financial expenses =I
@t%Y
投资收益 Investment income ~<m^
其他业务收入 Other operating income E)gD"^rex
营业外收入 Non-operating income <ak[`]
补贴收入 Subsidy income ]A'{DKR
其他业务支出 Other operating expenses [eDrjf3m
营业外支出 Non-operating expenses 7RL J
所得税 Income tax h@!p:]
直接人工成本差异(direct labor variance) 0lg$zi x(
直接材料成本差异(direct material variance) |JxVfX8^
在产品计价(work-in-process costing) ehr-o7](
联产品成本计算(joint products costing) %+N]$Q
生产成本汇总程序(accumulation process of procluction cost) ]VRa4ZB{u
制造费用差异(manufacturing expenses variance) 'Oue 1[
实际成本与估计成本(actual cost and estimated cost) ir_XU/ve
工资费用分配(salary costs allocation) b-sN#'TDg
成本曲线(cost curve) f\]?,
农业生产成本(agriculture production cost)
D}98ZKi
原始成本和重置成本(original cost and replacement cost) ^{4BcM7eH
工程施工成本 H@=oVyn/
直接成本与间接成本(direct cost and indirect cost) G`Nw]_
Z
_
可控成本(controllable cost) Z~~6y6p
制造费用分配(manufacturing expenses allocation)
X8$Mzeq
理论成本与应用成本(theory cost and practice cost) ,X4+i8Yc
辅助生产成本分配(auxiliary production cost allocation) s)a-ky(
期间,费用 `$B?TNuch7
成本控制程序(procedure of cost control) %8FfP5#
成本记录(cost entry, cost recorder cost agenda) 6 dRhK+|
成本计算分批法(job costing method) *c$[U{Px
成本计算分步法 e0zP
LU}
直接人工成本差异(direct labor variance) F@i>l{C
成本控制方法(cost control method)