递延税款贷项 Deferred taxation credit g@T}h[
股本 Share capital IUNr<w<
已归还投资 Investment returned q^?a|l
利润分配-其他转入 Profit appropriation - other transfer in #sxv?r
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dMCoN8W
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jw
`05rw:
利润分配-提取储备基金 Profit appropriation - reserve fund m)
3M) 8t
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kW1w;}n$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund crN*eFeW
利润分配-利润归还投资 Profit appropriation - return investment by profit _,I
jB/PR(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -y{(h%
6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Gp+\}<^Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :Zx|=
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares J_;*@mW
期初未分配利润 Retained earnings, beginning of the year w`=O
'0d
资本公积-股本溢价 Capital surplus - share premium HUAYtUBH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oOC&w0
资本公积-接受现金捐赠 Capital surplus - cash donation DR,7rT{$
资本公积-股权投资准备 Capital surplus - investment reserve r7L.W
资本公积-拨款转入 Capital surplus - subsidiary ;8dffsyq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^9]iUx
资本公积-其他 Capital surplus - others jM
@N<k
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .g1x$cQ1<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve R PoBF~>
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qDYNY`
盈余公积-储备基金 Surplus reserve - reserve fund -
jCj_@n
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6`20
盈余公积-利润归还投资 Surplus reserve - reture investment by investment u&^KrOM@#
主营业务收入 Sales a2tEp+7?
主营业务成本 Cost of sales "qd|!:bE
主营业务税金及附加 Sales tax H%gAgXHn
营业费用 Operating expenses n:2._s T
管理费用 General and administrative expenses 8A
.7q
财务费用 Financial expenses 8>Cf}TvErx
投资收益 Investment income +:4>4=
其他业务收入 Other operating income %y|pVN!U
营业外收入 Non-operating income
8?Ju\W
补贴收入 Subsidy income 4dcm)Xr
其他业务支出 Other operating expenses \"))P1
营业外支出 Non-operating expenses p)ig~kk`
所得税 Income tax FO%pdLs,
直接人工成本差异(direct labor variance) ^D6
TeH
直接材料成本差异(direct material variance) q7f`:P9~
在产品计价(work-in-process costing) /I!62?)-*
联产品成本计算(joint products costing) d
H
PvVe/
生产成本汇总程序(accumulation process of procluction cost) T^(W _S
制造费用差异(manufacturing expenses variance) 0 !{X8>x
实际成本与估计成本(actual cost and estimated cost) CbC[aVA=
工资费用分配(salary costs allocation) 2l+L96
成本曲线(cost curve) `[g$EXX
农业生产成本(agriculture production cost) u}|v;:|j
原始成本和重置成本(original cost and replacement cost) At?|[%<`
工程施工成本 Q;w[o
直接成本与间接成本(direct cost and indirect cost) \Ta5c31S+
可控成本(controllable cost) !Q15
qvRS
制造费用分配(manufacturing expenses allocation) l`ZL^uT
理论成本与应用成本(theory cost and practice cost) HY
FMf3
辅助生产成本分配(auxiliary production cost allocation) ,?er AI
期间,费用 ;Vs2e
成本控制程序(procedure of cost control) HI 1T
成本记录(cost entry, cost recorder cost agenda) _,)_(R ,h
成本计算分批法(job costing method) z k/`Uz
成本计算分步法 !p!Qg1O6o
直接人工成本差异(direct labor variance) A,~KrRd
成本控制方法(cost control method)