递延税款贷项 Deferred taxation credit u5~Ns&o&N
股本 Share capital kKPi:G52F
已归还投资 Investment returned &AlJ "N|
利润分配-其他转入 Profit appropriation - other transfer in >@YtDl8R
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve P\]B<
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @xe
Ac0.^
利润分配-提取储备基金 Profit appropriation - reserve fund Y!WG)u5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
.AYj'Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund qim
'dp:
利润分配-利润归还投资 Profit appropriation - return investment by profit =1
P6Vk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends dB+N\HB
Y
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y$3;$ R^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y3h/~bM%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %0 #XPc("
期初未分配利润 Retained earnings, beginning of the year etd&..]J
资本公积-股本溢价 Capital surplus - share premium A].>.AI
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 8)kLV_+%
资本公积-接受现金捐赠 Capital surplus - cash donation sP-^~ pp
资本公积-股权投资准备 Capital surplus - investment reserve a6:x"Tv
资本公积-拨款转入 Capital surplus - subsidiary ]r3Kg12Mi
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O:{U^K:*
资本公积-其他 Capital surplus - others (mtoA#X1:h
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >6oOZbUY0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p-%|P]&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~>0qZ{3J_
盈余公积-储备基金 Surplus reserve - reserve fund <" @zn
盈余公积-企业发展基金 Surplus reserve - enterprise development fund H"Klj_<dH0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lc_E!"1
主营业务收入 Sales W5^.-B,(K
主营业务成本 Cost of sales fK&e7j`qO
主营业务税金及附加 Sales tax {QbvR*gv
营业费用 Operating expenses t+?P^Ok
管理费用 General and administrative expenses (_r EAEo
财务费用 Financial expenses +3i7D
投资收益 Investment income c9j*n;Q
其他业务收入 Other operating income /H:I 68~
营业外收入 Non-operating income q!f1~ aG
补贴收入 Subsidy income XhdSFxW}
其他业务支出 Other operating expenses :K?0e`
营业外支出 Non-operating expenses PY3ps2^K.
所得税 Income tax B/Gd(S`@q
直接人工成本差异(direct labor variance) 9_fePS|Z4
直接材料成本差异(direct material variance) T@%m7 |P
在产品计价(work-in-process costing) \V2,pi8'v
联产品成本计算(joint products costing) dY"}\v6
生产成本汇总程序(accumulation process of procluction cost) 24Z]%+b*E
制造费用差异(manufacturing expenses variance) XJ!(F#zc
实际成本与估计成本(actual cost and estimated cost) (-NHxo
工资费用分配(salary costs allocation) d bS
+
成本曲线(cost curve) |3K)$.6~
农业生产成本(agriculture production cost) #'OaKt?Z)
原始成本和重置成本(original cost and replacement cost) #a| L3zR5v
工程施工成本 hJ5z/5aE;
直接成本与间接成本(direct cost and indirect cost) uhV0J97
可控成本(controllable cost) DWt*jX *
制造费用分配(manufacturing expenses allocation) ED$DSz)x
理论成本与应用成本(theory cost and practice cost) j<pw\k{i
辅助生产成本分配(auxiliary production cost allocation) JK#vkCkyM
期间,费用 m}$+Hdk+7
成本控制程序(procedure of cost control) 9Q W&$n^
成本记录(cost entry, cost recorder cost agenda) 69kJC/1+l
成本计算分批法(job costing method) 6AN)vs}
成本计算分步法 o2-@o= F
直接人工成本差异(direct labor variance) ^*R(!P^
成本控制方法(cost control method)