递延税款贷项 Deferred taxation credit qt(4?_J
股本 Share capital qV9}N-sS
已归还投资 Investment returned DIABR%0
利润分配-其他转入 Profit appropriation - other transfer in _@i- ?Q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve eC"k-a8j+
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve egK~w8`W%
利润分配-提取储备基金 Profit appropriation - reserve fund 3 [j,d]\|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund mv>0j<C91
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Gphy8~eS
利润分配-利润归还投资 Profit appropriation - return investment by profit _TLs pqi
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ic5af"/(\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v%$l(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 6cd!;Ca
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares idB1%?<
期初未分配利润 Retained earnings, beginning of the year i=L 86Ks
资本公积-股本溢价 Capital surplus - share premium e^em^1H(
%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X- tw)
资本公积-接受现金捐赠 Capital surplus - cash donation w$IUm_~waa
资本公积-股权投资准备 Capital surplus - investment reserve j,Mb l"P
资本公积-拨款转入 Capital surplus - subsidiary vh.-9e D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9N `WT=
资本公积-其他 Capital surplus - others ]0&X[?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t{> #)5Pqv
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d5NE:%K
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <THw l/a
盈余公积-储备基金 Surplus reserve - reserve fund fP:]s@$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund '<3h8\"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aGBd~y@e
主营业务收入 Sales m 62Zta
主营业务成本 Cost of sales %%|p J%}Q>
主营业务税金及附加 Sales tax BYu(a
营业费用 Operating expenses - <g[P_#
管理费用 General and administrative expenses oKYa ?
财务费用 Financial expenses tmOy"mq67
投资收益 Investment income -.r" |\1X
其他业务收入 Other operating income )u+O~Y95&i
营业外收入 Non-operating income 9i U/[d
补贴收入 Subsidy income Fm=jgt3wv8
其他业务支出 Other operating expenses L
@z[b^
营业外支出 Non-operating expenses #q K
.AZi
所得税 Income tax @D=B5f@(o
直接人工成本差异(direct labor variance) H#7=s{
u
直接材料成本差异(direct material variance) CcW3o"=4
在产品计价(work-in-process costing) [0qswsV
联产品成本计算(joint products costing) +_ /ys!
生产成本汇总程序(accumulation process of procluction cost) =dH=3iCG
制造费用差异(manufacturing expenses variance) uB^"A ;0v
实际成本与估计成本(actual cost and estimated cost) \#JXch
工资费用分配(salary costs allocation) <p
CD>
成本曲线(cost curve) qtdkK LT
农业生产成本(agriculture production cost) tH&e
KM4G
原始成本和重置成本(original cost and replacement cost) 0ETT@ /)]z
工程施工成本 ? A;RTM
直接成本与间接成本(direct cost and indirect cost) 2*^=)5Gj-h
可控成本(controllable cost) ZV:df 6S
制造费用分配(manufacturing expenses allocation) R(pQu!
K4
理论成本与应用成本(theory cost and practice cost) &"W gO!pzD
辅助生产成本分配(auxiliary production cost allocation) Uj\t04
期间,费用 8G3 Z,8P4(
成本控制程序(procedure of cost control) f[D
%(
成本记录(cost entry, cost recorder cost agenda) qLN\>Z,3;
成本计算分批法(job costing method) +,,dsL
成本计算分步法 :-#7j}
R&
直接人工成本差异(direct labor variance) jygUf|
成本控制方法(cost control method)
