递延税款贷项 Deferred taxation credit /ivA[LSS
股本 Share capital u#&ZD|
已归还投资 Investment returned ivb?B,Lz0
利润分配-其他转入 Profit appropriation - other transfer in TTSyDl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve / ~\ I
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]g0h7q)79
利润分配-提取储备基金 Profit appropriation - reserve fund 0qPbmLMK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zP(UaSXz/
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 0zCmU)ng
利润分配-利润归还投资 Profit appropriation - return investment by profit Dno'-{-
利润分配-应付优先股股利 Profit appropriation - preference shares dividends u}:p@j}Zv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve TjswB#
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends nR2pqaKc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PAUepO_
期初未分配利润 Retained earnings, beginning of the year c<c"n'
资本公积-股本溢价 Capital surplus - share premium ;94e
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "Om4P|
资本公积-接受现金捐赠 Capital surplus - cash donation ^ rB7&96C,
资本公积-股权投资准备 Capital surplus - investment reserve ff3HR+%M
资本公积-拨款转入 Capital surplus - subsidiary MMYV8;c
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %JsCw8C6?
资本公积-其他 Capital surplus - others \j$q';9p
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <PayP3E
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve X-$\DXRIo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lNQ8$b
盈余公积-储备基金 Surplus reserve - reserve fund K\2UwX
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6_.K9;Gd
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8>KBh)q
主营业务收入 Sales k m(Mv
主营业务成本 Cost of sales 6S2u%-]
主营业务税金及附加 Sales tax 13X\PO'9
营业费用 Operating expenses 5jb/[i^V
管理费用 General and administrative expenses X^!1MpEQ
财务费用 Financial expenses e/{1u$
投资收益 Investment income 0<{zW%w
其他业务收入 Other operating income P`$"B0B)
营业外收入 Non-operating income F.%g_Xvk:
补贴收入 Subsidy income #w
*]`5
T
其他业务支出 Other operating expenses p903*F^[,
营业外支出 Non-operating expenses sr*3uI-)L
所得税 Income tax >kLUQ%zE@
直接人工成本差异(direct labor variance) o_K.
+^$
直接材料成本差异(direct material variance) 0bt"U=x4
在产品计价(work-in-process costing) 1$]hyC/f
联产品成本计算(joint products costing) s?JNc4q
生产成本汇总程序(accumulation process of procluction cost) M2.Pf s
制造费用差异(manufacturing expenses variance) JQp::,g
实际成本与估计成本(actual cost and estimated cost) X4D>
工资费用分配(salary costs allocation) _W3>Km-A=/
成本曲线(cost curve) Gh:hfHiG
农业生产成本(agriculture production cost) _eE hIQ9
原始成本和重置成本(original cost and replacement cost) !}TZmwf'
工程施工成本 =y>g:}G7
直接成本与间接成本(direct cost and indirect cost) Pl>S1
可控成本(controllable cost) V\ 7O)g
制造费用分配(manufacturing expenses allocation) xXJl Qbs
理论成本与应用成本(theory cost and practice cost) Pz/bne;=
辅助生产成本分配(auxiliary production cost allocation) t.7KS:
期间,费用 )225ee>
成本控制程序(procedure of cost control) J'%
成本记录(cost entry, cost recorder cost agenda) e{~3&
成本计算分批法(job costing method) n&`=.[+A
成本计算分步法 xjplJ'jB
直接人工成本差异(direct labor variance)
^F*
G
成本控制方法(cost control method)