递延税款贷项 Deferred taxation credit 2,q^O3F
股本 Share capital {foF[M
已归还投资 Investment returned .Eh~$wm
利润分配-其他转入 Profit appropriation - other transfer in a5L#c=
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve % 49@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^X"G~#v=q
利润分配-提取储备基金 Profit appropriation - reserve fund 0ydAdgD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 4UC/pGZY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QVn!60[lj
利润分配-利润归还投资 Profit appropriation - return investment by profit ZCbxL.fFz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends E'JVf%)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @*%Q,$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q*( ]&qr"E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PIB|&I|p
期初未分配利润 Retained earnings, beginning of the year ')Ozz<{
资本公积-股本溢价 Capital surplus - share premium (RWZ[-;)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }_@cqx:n^
资本公积-接受现金捐赠 Capital surplus - cash donation hLYSYMUb
资本公积-股权投资准备 Capital surplus - investment reserve 5#$E4k:YV
资本公积-拨款转入 Capital surplus - subsidiary ( F0.lDZ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q:>;d-D|1
资本公积-其他 Capital surplus - others V:QfI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve OtY.s\m y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve pWbzBgM?nU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve s2b!Nib
盈余公积-储备基金 Surplus reserve - reserve fund *z` {$hc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mK@\6GOMYP
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6\OSIxJZ
F
主营业务收入 Sales A{y3yH`#h
主营业务成本 Cost of sales ;9=9D{-4+
主营业务税金及附加 Sales tax ZJ=-cE2n
营业费用 Operating expenses 57v[b-SK
管理费用 General and administrative expenses onG,N1`+
财务费用 Financial expenses +g7Iu! cA
投资收益 Investment income @hQ+pG@s
其他业务收入 Other operating income "EWU:9\0
营业外收入 Non-operating income FspI[gUN,
补贴收入 Subsidy income $J=9$
.4"
其他业务支出 Other operating expenses Vu^J'>X
营业外支出 Non-operating expenses *~prI1e(
所得税 Income tax A6q,"BS^d
直接人工成本差异(direct labor variance) _o' jy^
直接材料成本差异(direct material variance) =f.f%g6
在产品计价(work-in-process costing) *)L%pH>`
联产品成本计算(joint products costing) X~]eQaJ
生产成本汇总程序(accumulation process of procluction cost) &zb_8y,
制造费用差异(manufacturing expenses variance) cV&(L]k>`
实际成本与估计成本(actual cost and estimated cost) aNv6 "
工资费用分配(salary costs allocation) #9#N+
成本曲线(cost curve) EG7ki0
农业生产成本(agriculture production cost) @ DU]XKv
原始成本和重置成本(original cost and replacement cost) at6f(+
工程施工成本 P,xayy
直接成本与间接成本(direct cost and indirect cost) azF"tke
可控成本(controllable cost) }\*dD2qNL}
制造费用分配(manufacturing expenses allocation) pFGdm3pV
理论成本与应用成本(theory cost and practice cost) XH1so1h
辅助生产成本分配(auxiliary production cost allocation) B%^B_s
期间,费用
5t:4%
成本控制程序(procedure of cost control) 67/hhO
成本记录(cost entry, cost recorder cost agenda) :pDw gd
成本计算分批法(job costing method) Ga N4In[d
成本计算分步法 goIn7ei92
直接人工成本差异(direct labor variance) O`OntYwa>
成本控制方法(cost control method)