递延税款贷项 Deferred taxation credit ](>7h_2B
股本 Share capital Mp"ci+Iu
已归还投资 Investment returned l$VxE'&LQ
利润分配-其他转入 Profit appropriation - other transfer in ClMtl59
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P^3m:bE]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Of7) A
利润分配-提取储备基金 Profit appropriation - reserve fund Ge:-|*F
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >Ug?O~-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund K=Z]#bm
利润分配-利润归还投资 Profit appropriation - return investment by profit !N8)C@=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {IPn\Bka
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve O%
K?l}e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %Mng8r
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares fE%[j?[
期初未分配利润 Retained earnings, beginning of the year +yb$[E*
资本公积-股本溢价 Capital surplus - share premium w}W@M,.^
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X!rQ@F3
资本公积-接受现金捐赠 Capital surplus - cash donation T]#,R|)d
资本公积-股权投资准备 Capital surplus - investment reserve FK@ f'
资本公积-拨款转入 Capital surplus - subsidiary j&[.2PW\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q"+ q
资本公积-其他 Capital surplus - others $;2eH
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \gp,Txueb
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VUy)4*
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve B2G5hbaA
盈余公积-储备基金 Surplus reserve - reserve fund [p W1=tI
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -[=AlqL
盈余公积-利润归还投资 Surplus reserve - reture investment by investment adO!Gs9f?
主营业务收入 Sales E]H
主营业务成本 Cost of sales p_5>?[TW:
主营业务税金及附加 Sales tax }^pQbFku
营业费用 Operating expenses X(!AI|6Bt
管理费用 General and administrative expenses >2lAy:B5
财务费用 Financial expenses )-.Cne;n
投资收益 Investment income *{.&R9#7U'
其他业务收入 Other operating income nI*(a:
营业外收入 Non-operating income n=G>y7b
补贴收入 Subsidy income i|c`M/) h:
其他业务支出 Other operating expenses DO1 JPeIi
营业外支出 Non-operating expenses hnsa)@
所得税 Income tax s-GleX<
直接人工成本差异(direct labor variance) RD6h=n4B
直接材料成本差异(direct material variance) jTd4 H)
在产品计价(work-in-process costing) g]Xzio&w
联产品成本计算(joint products costing) T$n>7X-r
生产成本汇总程序(accumulation process of procluction cost) 4>$
;gH
制造费用差异(manufacturing expenses variance) 7O8V1Tt
实际成本与估计成本(actual cost and estimated cost)
1o|0x\ q
工资费用分配(salary costs allocation) f/0v'
Jt
成本曲线(cost curve) cXb
@H#
农业生产成本(agriculture production cost) +EST58
原始成本和重置成本(original cost and replacement cost) vZ[$H
工程施工成本 :7$\X[
直接成本与间接成本(direct cost and indirect cost) (:.Q\!aZ1
可控成本(controllable cost) r,u<y_YW
制造费用分配(manufacturing expenses allocation)
-7-Fd_F8
理论成本与应用成本(theory cost and practice cost)
5W[3_P+
辅助生产成本分配(auxiliary production cost allocation) ~T>jBYI0
期间,费用 nr<WO~Xw~
成本控制程序(procedure of cost control) e8d5(e
成本记录(cost entry, cost recorder cost agenda) aCU7w5
成本计算分批法(job costing method) jiA5oX^g
成本计算分步法 GOYn\N;V2
直接人工成本差异(direct labor variance) gx!*O<|e4
成本控制方法(cost control method)