递延税款贷项 Deferred taxation credit jDWmI% Y.
股本 Share capital -Lo3@:2i
已归还投资 Investment returned 4r+@7hnK
利润分配-其他转入 Profit appropriation - other transfer in sGAOK%28
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JZ l"k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Y8 % bk2
利润分配-提取储备基金 Profit appropriation - reserve fund ;2k!KW@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund _A>?@3La9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8 q}955Nl
利润分配-利润归还投资 Profit appropriation - return investment by profit ij=_h_nA
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *eF'<._[U
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve DN$[rCi7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends eBZ94rA]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 762c`aP_(
期初未分配利润 Retained earnings, beginning of the year |ee A>z"I
资本公积-股本溢价 Capital surplus - share premium e|-%-juI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve z^FJ
资本公积-接受现金捐赠 Capital surplus - cash donation )/p=ZH0[
资本公积-股权投资准备 Capital surplus - investment reserve -/g<A~+i]$
资本公积-拨款转入 Capital surplus - subsidiary _9pcHh Jux
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ]B2%\}c
资本公积-其他 Capital surplus - others 0XSMby?t`
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oAxRI+&|.
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve q* ^m8
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve _{
Np _ (g
盈余公积-储备基金 Surplus reserve - reserve fund 2]UwIxzR
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Q?g#?z&Pu\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (i1q ".
主营业务收入 Sales O30eq 7(
主营业务成本 Cost of sales Q2)CbH
Sz
主营业务税金及附加 Sales tax 6)h~9iK
营业费用 Operating expenses Y 9SaYSX
管理费用 General and administrative expenses ,SF>$
.
财务费用 Financial expenses <K:L. c!
投资收益 Investment income !>8/X z~-
其他业务收入 Other operating income :'$V7LZ5
营业外收入 Non-operating income ty> 9i]Y-
补贴收入 Subsidy income Ai*+LSG
其他业务支出 Other operating expenses 2Kmnt(>
营业外支出 Non-operating expenses .3
S9=d?
所得税 Income tax =^5#o)~BB
直接人工成本差异(direct labor variance) >4^,[IO/
直接材料成本差异(direct material variance) h`@z61UI
在产品计价(work-in-process costing) 0
3?7kAI
联产品成本计算(joint products costing) '3uN]-A>D
生产成本汇总程序(accumulation process of procluction cost) 0hpU9w} 12
制造费用差异(manufacturing expenses variance) W%
-`
实际成本与估计成本(actual cost and estimated cost) qy( kb(J
工资费用分配(salary costs allocation) Q>yO,H|
成本曲线(cost curve) X
2Zp @q(
农业生产成本(agriculture production cost) Nt Dxwzj
原始成本和重置成本(original cost and replacement cost) |I2~@RfpO:
工程施工成本 t!&p5wJ*Q
直接成本与间接成本(direct cost and indirect cost) +UX~TT :
可控成本(controllable cost) *v:o`{vM[
制造费用分配(manufacturing expenses allocation) S] R.:T_%
理论成本与应用成本(theory cost and practice cost) .P(A x:g
辅助生产成本分配(auxiliary production cost allocation) wlEmy.)H
期间,费用 *G"}m/j-
成本控制程序(procedure of cost control) #GfM !<q<
成本记录(cost entry, cost recorder cost agenda) (Rs|"];?Z
成本计算分批法(job costing method) sHPK8Wsg
成本计算分步法 ~j36(`t
直接人工成本差异(direct labor variance) ( o2.*x
成本控制方法(cost control method)
