递延税款贷项 Deferred taxation credit (Q|Y*yI
股本 Share capital J =#9eW
已归还投资 Investment returned !:D,|k\m
利润分配-其他转入 Profit appropriation - other transfer in Mi[,-8Sk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y8|}bd<Sr
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sgB|2cj;j
利润分配-提取储备基金 Profit appropriation - reserve fund *MN("<A_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p"n3JV.~k+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YgkQF0+
利润分配-利润归还投资 Profit appropriation - return investment by profit G;AV~1i:~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Z1DF )
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
%S%0/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends x=1Sbs w{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Nw3IDy~T
期初未分配利润 Retained earnings, beginning of the year j)jt&Gg'
资本公积-股本溢价 Capital surplus - share premium 2u}ns8wn
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e" p5hpl
资本公积-接受现金捐赠 Capital surplus - cash donation 3^F1 hCB
资本公积-股权投资准备 Capital surplus - investment reserve 6c[ L*1
资本公积-拨款转入 Capital surplus - subsidiary z|N*Gs>,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation i]zTY\gw8M
资本公积-其他 Capital surplus - others R)
GDs
gXy
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve u$1^=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Mwd.S
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve i#Fe`Z ~J
盈余公积-储备基金 Surplus reserve - reserve fund fR lJ`\ t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund p,2H8I
){
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !p70g0+
主营业务收入 Sales StMvz~
主营业务成本 Cost of sales M`@Es#s
主营业务税金及附加 Sales tax OKNGV,{`
营业费用 Operating expenses @<p9O0
管理费用 General and administrative expenses dcN4N5r
财务费用 Financial expenses C2K<CDVw
投资收益 Investment income V5]\|?=
其他业务收入 Other operating income V5d|Lpm
营业外收入 Non-operating income ; 5!8LmZ0#
补贴收入 Subsidy income 8t&'Yk
其他业务支出 Other operating expenses <V4"+5cJ8
营业外支出 Non-operating expenses O
u{|o0
所得税 Income tax Um
I,?p
直接人工成本差异(direct labor variance)
W o$UV
直接材料成本差异(direct material variance) -k@Uo(MB
在产品计价(work-in-process costing) h,2?+}Fn
联产品成本计算(joint products costing) 9QN(Wq@
生产成本汇总程序(accumulation process of procluction cost) f.U.(
制造费用差异(manufacturing expenses variance) N_y#Y{c{(
实际成本与估计成本(actual cost and estimated cost) sQa
9M
工资费用分配(salary costs allocation) L(kW]
成本曲线(cost curve)
@XX7ydG5
农业生产成本(agriculture production cost) g+u5u\k
原始成本和重置成本(original cost and replacement cost) i8(n(
工程施工成本 eLop}*k
直接成本与间接成本(direct cost and indirect cost) }719_DF
可控成本(controllable cost) lK y4Nry9
制造费用分配(manufacturing expenses allocation) 3+:uV
理论成本与应用成本(theory cost and practice cost) $
4A!Y
辅助生产成本分配(auxiliary production cost allocation) 'J#uD|9)
期间,费用 q3Y49d
成本控制程序(procedure of cost control) v!rOT/I
成本记录(cost entry, cost recorder cost agenda) Wi!$b
L`l
成本计算分批法(job costing method) ^p #bxN")
成本计算分步法 vjXCArS
直接人工成本差异(direct labor variance) ]hA]o7k
成本控制方法(cost control method)