递延税款贷项 Deferred taxation credit =gh`JN6
股本 Share capital 27F~(!n
已归还投资 Investment returned 1"#*)MF
利润分配-其他转入 Profit appropriation - other transfer in _7T@5\b:;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BV`- =wRC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve h*B|fy4K9U
利润分配-提取储备基金 Profit appropriation - reserve fund s;flzp8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund C0*@0~8$9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =*vMA#e
利润分配-利润归还投资 Profit appropriation - return investment by profit {yA$V0`N{
利润分配-应付优先股股利 Profit appropriation - preference shares dividends TXXy\$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve clw%B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A@*:<Hs%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares US [dkbKo
期初未分配利润 Retained earnings, beginning of the year mqff]m
资本公积-股本溢价 Capital surplus - share premium 'CZa3ux
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X>YsQrK(ig
资本公积-接受现金捐赠 Capital surplus - cash donation R%D'`*+
资本公积-股权投资准备 Capital surplus - investment reserve &k7;DO
资本公积-拨款转入 Capital surplus - subsidiary eM7Bc4V
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s@hRqGd:
资本公积-其他 Capital surplus - others ] b9-k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^YdcAHjK
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve C[!MS5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mb1t:Xf^g
盈余公积-储备基金 Surplus reserve - reserve fund Wo~vhv$E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund :,b
iyJt
盈余公积-利润归还投资 Surplus reserve - reture investment by investment so$(_W3E,
主营业务收入 Sales *+'2?*
主营业务成本 Cost of sales jOpcV|2
主营业务税金及附加 Sales tax wkqX^i7ls
营业费用 Operating expenses klgy;jSEr
管理费用 General and administrative expenses &N~ZI*^
财务费用 Financial expenses ps
.]N
投资收益 Investment income mI*[>#q>
其他业务收入 Other operating income BBG3OAyg_
营业外收入 Non-operating income }]n$ %g(
补贴收入 Subsidy income ~_IHaw$hg
其他业务支出 Other operating expenses $D
v\
e
营业外支出 Non-operating expenses `@[c8j7
所得税 Income tax
C9
8]9
直接人工成本差异(direct labor variance)
c gzwx
直接材料成本差异(direct material variance) /&F,V+x
在产品计价(work-in-process costing) g.c8FP+
联产品成本计算(joint products costing) mbnV[
生产成本汇总程序(accumulation process of procluction cost) l\M_-:I+4
制造费用差异(manufacturing expenses variance) Y
HSYu
实际成本与估计成本(actual cost and estimated cost) 7QKr_
工资费用分配(salary costs allocation) N>(g?A;
Z+
成本曲线(cost curve) b^D$jY
农业生产成本(agriculture production cost) wn_b[tdxq
原始成本和重置成本(original cost and replacement cost) K7Rpr.p
工程施工成本 Hqnx
q
直接成本与间接成本(direct cost and indirect cost) p ~noM/*2r
可控成本(controllable cost) A;\7|'4
制造费用分配(manufacturing expenses allocation)
t#%R
q
理论成本与应用成本(theory cost and practice cost) >#Q\
DsDS
辅助生产成本分配(auxiliary production cost allocation) |#1(Z-}
期间,费用 B+^(ktZp@
成本控制程序(procedure of cost control)
(x^BKnZ
成本记录(cost entry, cost recorder cost agenda) <E\$3Ym9
成本计算分批法(job costing method) 5JEbe
成本计算分步法 fwK}/0%
直接人工成本差异(direct labor variance) A
)%A!
成本控制方法(cost control method)