递延税款贷项 Deferred taxation credit _O&P!hI
股本 Share capital 9/{ 8Y &
已归还投资 Investment returned zm#%]p80f
利润分配-其他转入 Profit appropriation - other transfer in |Rz}bsrZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve {Rn*)D9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve `bWc<4T
利润分配-提取储备基金 Profit appropriation - reserve fund er<_;"`1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {dlG3P='`f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ps*iE= D
利润分配-利润归还投资 Profit appropriation - return investment by profit L;fz7? _j
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v!AfIcEV
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve [d=BN ,?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends czK}F/Sg `
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,nJCqX~ /G
期初未分配利润 Retained earnings, beginning of the year _)6r@fZ.p
资本公积-股本溢价 Capital surplus - share premium Eo@rrM:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n!U1cB{
资本公积-接受现金捐赠 Capital surplus - cash donation !8tqYY?>@\
资本公积-股权投资准备 Capital surplus - investment reserve 3&R1C>JS ]
资本公积-拨款转入 Capital surplus - subsidiary Nx!7sE*b$1
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y6 a9S`o
资本公积-其他 Capital surplus - others /*G bl
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B[5<&
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _p<wATv?7t
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5kCXy$"%
盈余公积-储备基金 Surplus reserve - reserve fund
<3x:nH @
盈余公积-企业发展基金 Surplus reserve - enterprise development fund {x~r$")c?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment CHDt^(oa!B
主营业务收入 Sales K{XE|g
主营业务成本 Cost of sales WfQZ7e
主营业务税金及附加 Sales tax Ct$\!|aR
营业费用 Operating expenses
I p|[
管理费用 General and administrative expenses ek
d[ |g
财务费用 Financial expenses \b#`Ahf`
投资收益 Investment income [_*? ~
其他业务收入 Other operating income tUGF8?&
G
营业外收入 Non-operating income [B j\h7 G
补贴收入 Subsidy income IV%Rp h>d
其他业务支出 Other operating expenses kJ)Z{hy
营业外支出 Non-operating expenses %0vWyU:K9
所得税 Income tax 6 kD.
直接人工成本差异(direct labor variance) 2B+qS'OT
直接材料成本差异(direct material variance) P.djR) YI
在产品计价(work-in-process costing) `2 y?(BJp
联产品成本计算(joint products costing) w`atk=K
生产成本汇总程序(accumulation process of procluction cost) J^zB 5W,)
制造费用差异(manufacturing expenses variance) /&l4 sF1
实际成本与估计成本(actual cost and estimated cost) f67t.6Vw2+
工资费用分配(salary costs allocation) Dy{lgT 0k
成本曲线(cost curve) <(1[n
pS&+
农业生产成本(agriculture production cost) +5GPU 9k
原始成本和重置成本(original cost and replacement cost) $Qxy@vU
工程施工成本 <:!:7
直接成本与间接成本(direct cost and indirect cost) >b8-v ~o{
可控成本(controllable cost) ADA} _|O
制造费用分配(manufacturing expenses allocation) 5+t$4N+P
理论成本与应用成本(theory cost and practice cost) T-x
}o
辅助生产成本分配(auxiliary production cost allocation) (^58$IW71
期间,费用 'ZAIe7i&
成本控制程序(procedure of cost control) z~ ua#(z1S
成本记录(cost entry, cost recorder cost agenda) !Oi':OQG
成本计算分批法(job costing method) BC#O.93`
成本计算分步法 s sl.Y!
直接人工成本差异(direct labor variance) aJ [|80U
成本控制方法(cost control method)
