递延税款贷项 Deferred taxation credit #*XuU8q?
股本 Share capital bv-s}UP0
已归还投资 Investment returned pb6z)8
利润分配-其他转入 Profit appropriation - other transfer in n*hHqZl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve xLX:>64'o>
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~O&3OL:L
利润分配-提取储备基金 Profit appropriation - reserve fund +Z#lf
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D'c,z[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _L<IxOZh+
利润分配-利润归还投资 Profit appropriation - return investment by profit @'jC>BS8`
利润分配-应付优先股股利 Profit appropriation - preference shares dividends m<hR
Lo
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 8?J\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Gd%KBb
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FlgK:=Fmj
期初未分配利润 Retained earnings, beginning of the year c5nl!0XX
资本公积-股本溢价 Capital surplus - share premium tFO86 !ln
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +)dQd T0Fq
资本公积-接受现金捐赠 Capital surplus - cash donation s^)wh v`C
资本公积-股权投资准备 Capital surplus - investment reserve &FW|O(]
资本公积-拨款转入 Capital surplus - subsidiary R=_
fk
资本公积-外币资本折算差额 Capital surplus - foreign currency translation wk'|gI[W
资本公积-其他 Capital surplus - others R^{Ow
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ix [aS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ,=.&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VMe~aUd
盈余公积-储备基金 Surplus reserve - reserve fund 3T+#d-\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund "at*G>+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %D:Mt|
主营业务收入 Sales 7?Q<kB=f
主营业务成本 Cost of sales ~L<q9B( @
主营业务税金及附加 Sales tax 37Q9goMov
营业费用 Operating expenses 5~5d%C^3k
管理费用 General and administrative expenses Dh*Uv,
财务费用 Financial expenses ]*'V#;s
投资收益 Investment income b<u
其他业务收入 Other operating income 2zZ" }Zr#
营业外收入 Non-operating income }YfM<
补贴收入 Subsidy income -NGY+1
其他业务支出 Other operating expenses n3SCiSr
营业外支出 Non-operating expenses Xb@lKX5Re
所得税 Income tax 7`9J.L&,;
直接人工成本差异(direct labor variance) y 4j
0n
F
直接材料成本差异(direct material variance) KU|dw^Y k
在产品计价(work-in-process costing) o4^rE<vJ
联产品成本计算(joint products costing) FZ)_WaqGf
生产成本汇总程序(accumulation process of procluction cost) dj3}Tjt
制造费用差异(manufacturing expenses variance) :7
Ro9z8
实际成本与估计成本(actual cost and estimated cost) D~P I_*h.
工资费用分配(salary costs allocation) c!{v/zOz
成本曲线(cost curve) NifzZEX
农业生产成本(agriculture production cost) RP?UKOc
原始成本和重置成本(original cost and replacement cost) mI_ ?hl?Pv
工程施工成本 XT~!dq5
直接成本与间接成本(direct cost and indirect cost) vN=e
1\
可控成本(controllable cost) .'.#bH9K
制造费用分配(manufacturing expenses allocation) @)owj^sA
理论成本与应用成本(theory cost and practice cost) ?`#)JG,A7
辅助生产成本分配(auxiliary production cost allocation) By%
mJ%$~
期间,费用 Q ;V `
成本控制程序(procedure of cost control) =BzyI
成本记录(cost entry, cost recorder cost agenda) ckY,6e"6
成本计算分批法(job costing method) bKRz=$P?
成本计算分步法 V<A_c^unO
直接人工成本差异(direct labor variance) yhhW4rz
成本控制方法(cost control method)