递延税款贷项 Deferred taxation credit 8bB'[gJ]{
股本 Share capital s-Mzl?o
已归还投资 Investment returned T1@]:`&
利润分配-其他转入 Profit appropriation - other transfer in ]<0|"NL
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kpkN GQ2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;UU+:~
利润分配-提取储备基金 Profit appropriation - reserve fund 2<aBUGA
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ACg5"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Xm7Nr#
利润分配-利润归还投资 Profit appropriation - return investment by profit OG_2k3v
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]JeA29
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C^po*(W6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (~r"N?`
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eeuTf
期初未分配利润 Retained earnings, beginning of the year T
j7i#o
资本公积-股本溢价 Capital surplus - share premium a&Ti44a[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +fd^$Qd%K
资本公积-接受现金捐赠 Capital surplus - cash donation [T;0vv8
资本公积-股权投资准备 Capital surplus - investment reserve -vXX u;frt
资本公积-拨款转入 Capital surplus - subsidiary ,H3~mq]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <Gy)|qpK[
资本公积-其他 Capital surplus - others /\-qz$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _u^ S[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve |wKC9 O@%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p;dH[NW
盈余公积-储备基金 Surplus reserve - reserve fund +8FlDiP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `0tzQ>ZQq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +2kJuoj:
主营业务收入 Sales 6xs_@Vk|d
主营业务成本 Cost of sales w.gI0`
主营业务税金及附加 Sales tax P9/5M4]tt
营业费用 Operating expenses 2$^n@<uZ@
管理费用 General and administrative expenses A0SEzX({[
财务费用 Financial expenses _MfB,CS
投资收益 Investment income slV+2b
其他业务收入 Other operating income DiyviH
营业外收入 Non-operating income r00 fvZyK
补贴收入 Subsidy income yWa-iHWC
其他业务支出 Other operating expenses 5-Vdq
营业外支出 Non-operating expenses M`$s
dZ"
所得税 Income tax d v@B-l;
直接人工成本差异(direct labor variance) Z8P{Cr~U9
直接材料成本差异(direct material variance) yz}Agc4.I
在产品计价(work-in-process costing) !M&L<0b:7e
联产品成本计算(joint products costing) O|J`M2r
生产成本汇总程序(accumulation process of procluction cost) dnVl;L8L3
制造费用差异(manufacturing expenses variance) {I
|iUfy
实际成本与估计成本(actual cost and estimated cost) RLN>*X
工资费用分配(salary costs allocation) Iaf"j 2B
成本曲线(cost curve) 9 veq
农业生产成本(agriculture production cost) gaaW:* *y
原始成本和重置成本(original cost and replacement cost) 7z'l}*FRD
工程施工成本 lzz rzx^
直接成本与间接成本(direct cost and indirect cost) =PiDZS^"
可控成本(controllable cost) r5XG$:$8\
制造费用分配(manufacturing expenses allocation) ?b0 VB
理论成本与应用成本(theory cost and practice cost) Gxu&o%x[
辅助生产成本分配(auxiliary production cost allocation) MP\$_;&xB
期间,费用 ~ y%8uHL:
成本控制程序(procedure of cost control) D!kv+<+
成本记录(cost entry, cost recorder cost agenda) 0wV!mC
成本计算分批法(job costing method) Paz
yY
成本计算分步法 2]n"7Z8(v8
直接人工成本差异(direct labor variance) ~9JU_R^%m
成本控制方法(cost control method)