递延税款贷项 Deferred taxation credit N~arxe (K
股本 Share capital \b88=^
已归还投资 Investment returned ZoC?9=k
利润分配-其他转入 Profit appropriation - other transfer in ^?[^o\/@R
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X 'bp?m
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve VA' <
利润分配-提取储备基金 Profit appropriation - reserve fund >BQF<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h$zPQ""8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @p2dXJeR<
利润分配-利润归还投资 Profit appropriation - return investment by profit -ap;Ul?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s?K4::@ Fv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve El&pu x2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends zT+yZA.L
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ")M.p_b[Z=
期初未分配利润 Retained earnings, beginning of the year qXW2a '~
资本公积-股本溢价 Capital surplus - share premium f<'&_*7,|t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Zk;;~ESOU
资本公积-接受现金捐赠 Capital surplus - cash donation Js#c9l{{
资本公积-股权投资准备 Capital surplus - investment reserve g9"_ BG
资本公积-拨款转入 Capital surplus - subsidiary v
DOeBw
=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s _h <
资本公积-其他 Capital surplus - others *&2#;mf3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve s9:2aLZ {
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $l[*Y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qaGIU`}:$A
盈余公积-储备基金 Surplus reserve - reserve fund k~?}z.g(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;%z0iZmg
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #XY]@V\
主营业务收入 Sales o_* |`E
主营业务成本 Cost of sales i+ cGw
主营业务税金及附加 Sales tax mg,f> (
营业费用 Operating expenses LA@}{hU
管理费用 General and administrative expenses +`Bn]e8O
财务费用 Financial expenses '}YX pB
投资收益 Investment income 17Gdu[E
其他业务收入 Other operating income /7"1\s0 U
营业外收入 Non-operating income tw3d>H`
补贴收入 Subsidy income ti#sh{t
其他业务支出 Other operating expenses FW.dHvNX
营业外支出 Non-operating expenses `Zi #rr|)L
所得税 Income tax Y@\5gZ&T
直接人工成本差异(direct labor variance) Tk2kis(n
直接材料成本差异(direct material variance) A07 P$3>/W
在产品计价(work-in-process costing) X9gC2iSs]
联产品成本计算(joint products costing) |f}NO~CA
生产成本汇总程序(accumulation process of procluction cost) < 5_Ys
制造费用差异(manufacturing expenses variance) eB@i)w?@o
实际成本与估计成本(actual cost and estimated cost) V= *J9~K
工资费用分配(salary costs allocation) S&uL9)Glb
成本曲线(cost curve) @>:07 ]Dxo
农业生产成本(agriculture production cost) \j;uN#)28
原始成本和重置成本(original cost and replacement cost) # f~a\}$I
工程施工成本 6uXYZ.A
直接成本与间接成本(direct cost and indirect cost) )Z%+~n3o'
可控成本(controllable cost) ,] { NZ9
制造费用分配(manufacturing expenses allocation) "=n8PNV/
c
理论成本与应用成本(theory cost and practice cost) 9f6TFdUi"y
辅助生产成本分配(auxiliary production cost allocation) omA*XXUx=8
期间,费用 2M#CJ&
成本控制程序(procedure of cost control) E\*", MGL
成本记录(cost entry, cost recorder cost agenda) l=]vC +mU
成本计算分批法(job costing method) YPy))>Q>cK
成本计算分步法 ?W|IC8~d')
直接人工成本差异(direct labor variance) l9ihW^
成本控制方法(cost control method)
