递延税款贷项 Deferred taxation credit &9|L Z9K
股本 Share capital XH@(V4J(.
已归还投资 Investment returned |xg_z&dX
利润分配-其他转入 Profit appropriation - other transfer in 9[;da
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve RV);^, b
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O5Z9`_
9<
利润分配-提取储备基金 Profit appropriation - reserve fund n:2._s T
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {u2Zl7]z^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund g(;OUkj$Zp
利润分配-利润归还投资 Profit appropriation - return investment by profit wDGb h=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &$
"J\vm
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _> x}MW+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends #o7)eKeQ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares m#Z&05^
期初未分配利润 Retained earnings, beginning of the year .xWaS8f
资本公积-股本溢价 Capital surplus - share premium o-7{\%+M
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cz{`'VN}`
资本公积-接受现金捐赠 Capital surplus - cash donation |R _rfJh
资本公积-股权投资准备 Capital surplus - investment reserve &(A#F[ =0
资本公积-拨款转入 Capital surplus - subsidiary GK!@|Kk8q7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BAY e:0
资本公积-其他 Capital surplus - others JJ%@m;~
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve RL/y7M1j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve s1[&WDedM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve y<6c*e1
盈余公积-储备基金 Surplus reserve - reserve fund 6lv@4R^u
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2#sFY/@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [rWBVfm
主营业务收入 Sales iw3\`,5
主营业务成本 Cost of sales 1*2ycf
a
主营业务税金及附加 Sales tax \Ta5c31S+
营业费用 Operating expenses !Q15
qvRS
管理费用 General and administrative expenses |Z{#DOT
财务费用 Financial expenses GWWg3z.o"W
投资收益 Investment income yxHo0U
其他业务收入 Other operating income _:=\h5}8
营业外收入 Non-operating income PA
?2K4
补贴收入 Subsidy income 6?~9{0
其他业务支出 Other operating expenses ^4+NPk
营业外支出 Non-operating expenses d"06
gp
所得税 Income tax !p!Qg1O6o
直接人工成本差异(direct labor variance) A,~KrRd
直接材料成本差异(direct material variance) 5WJ ~%"O
在产品计价(work-in-process costing) =eUKpYI
联产品成本计算(joint products costing) &:&l+
生产成本汇总程序(accumulation process of procluction cost) U
Me?nAC
制造费用差异(manufacturing expenses variance) xc 1d[dCdp
实际成本与估计成本(actual cost and estimated cost) [,,@>nyD
工资费用分配(salary costs allocation) grzmW4Cw
成本曲线(cost curve) _ia&|#n
农业生产成本(agriculture production cost) ~`FRU/@r
原始成本和重置成本(original cost and replacement cost) @Kz,TP!%A
工程施工成本 RQ=$,
i`
直接成本与间接成本(direct cost and indirect cost) kY\faWuR
可控成本(controllable cost) q,L>PN+W
制造费用分配(manufacturing expenses allocation) k>mXh{(
理论成本与应用成本(theory cost and practice cost) V 97ORI
辅助生产成本分配(auxiliary production cost allocation) bE.<v
F&
期间,费用 %W\NYSm
成本控制程序(procedure of cost control) \-pwA j?
成本记录(cost entry, cost recorder cost agenda) e'A_4;~@s
成本计算分批法(job costing method) :?\29j#*V
成本计算分步法 |ugdl|f
直接人工成本差异(direct labor variance) :rQDA=Ps
成本控制方法(cost control method)