递延税款贷项 Deferred taxation credit ^
@sg{_.~l
股本 Share capital T VQ9"C
已归还投资 Investment returned l&[
x)W
利润分配-其他转入 Profit appropriation - other transfer in V|DAw[!6N
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :6%wVy5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /wKL"
M-%
利润分配-提取储备基金 Profit appropriation - reserve fund YGNO]Q~A
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |&3[YZY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6"z:s-V
利润分配-利润归还投资 Profit appropriation - return investment by profit w8c71C
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <-FAF:6$@@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8L^5bJ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends A-qdTJP
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0]fzjiaGt
期初未分配利润 Retained earnings, beginning of the year j $,:cN
资本公积-股本溢价 Capital surplus - share premium E&
/#Ov
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '0lX;z1
资本公积-接受现金捐赠 Capital surplus - cash donation 7"FsW3an
资本公积-股权投资准备 Capital surplus - investment reserve }[\l$s S
资本公积-拨款转入 Capital surplus - subsidiary ~4<xTP\ *
资本公积-外币资本折算差额 Capital surplus - foreign currency translation lEh; MJ
资本公积-其他 Capital surplus - others
VMZ\9IwI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve I ze+](
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :H@ Q`g u
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^cn%]X#.
盈余公积-储备基金 Surplus reserve - reserve fund 1pg&?L.MA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund jEo)#j];`<
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JUHmIFjZ
主营业务收入 Sales f,9 /Yg_
主营业务成本 Cost of sales [
RoOc)u
主营业务税金及附加 Sales tax N8#wQ*MM>
营业费用 Operating expenses V9mqJRFJ:
管理费用 General and administrative expenses *2 P%731n5
财务费用 Financial expenses j]Kpwf<NS
投资收益 Investment income jb|al[p\
其他业务收入 Other operating income N2#Wyt8MC
营业外收入 Non-operating income +`}QIp0
补贴收入 Subsidy income ark~#<SqAr
其他业务支出 Other operating expenses F0(P 2j
营业外支出 Non-operating expenses H Rn
Q*
所得税 Income tax }
>]V_}h
直接人工成本差异(direct labor variance) qr~P$
直接材料成本差异(direct material variance) P{-j ^'y
在产品计价(work-in-process costing) NwP
!.
联产品成本计算(joint products costing) B:J([@\'
生产成本汇总程序(accumulation process of procluction cost) {<+B>6^
制造费用差异(manufacturing expenses variance) *t=8^q(K[
实际成本与估计成本(actual cost and estimated cost) Vsw] v
工资费用分配(salary costs allocation) ]{ ^'{ z$i
成本曲线(cost curve) @G,p
M: t
农业生产成本(agriculture production cost) K2|2Ks_CS
原始成本和重置成本(original cost and replacement cost) jlXzfD T
工程施工成本 69 N/_V
直接成本与间接成本(direct cost and indirect cost) uGt}H n
可控成本(controllable cost) zZp0g^;.
?
制造费用分配(manufacturing expenses allocation) ,a
2(h
理论成本与应用成本(theory cost and practice cost) >>bsr#aJ
辅助生产成本分配(auxiliary production cost allocation) =S+*= j A
期间,费用 [J{\Ke0<e1
成本控制程序(procedure of cost control) sE:~+C6o:
成本记录(cost entry, cost recorder cost agenda) vxE#6
成本计算分批法(job costing method) 71b0MHNkvv
成本计算分步法 >-oB%T
直接人工成本差异(direct labor variance) Rxb ? SBa
成本控制方法(cost control method)
