递延税款贷项 Deferred taxation credit ~pk(L[G
股本 Share capital &WXY 'A=
已归还投资 Investment returned bo"%0?3n
利润分配-其他转入 Profit appropriation - other transfer in T[k4lM
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve uD_v!
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ?q`0ZuAg\<
利润分配-提取储备基金 Profit appropriation - reserve fund LL^q1)o
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund zHWSE7!
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 87!C@XlK_
利润分配-利润归还投资 Profit appropriation - return investment by profit js^ ,(CS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -${DW^txMZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve e[u?_h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >$67 7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S-+"@>{HJ
期初未分配利润 Retained earnings, beginning of the year }F6<w{|
资本公积-股本溢价 Capital surplus - share premium os3 8u!3-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o!TQk{0
资本公积-接受现金捐赠 Capital surplus - cash donation K`}{0@ilCw
资本公积-股权投资准备 Capital surplus - investment reserve rjt8fN
资本公积-拨款转入 Capital surplus - subsidiary RhI;;Y#@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7T``-:`[
资本公积-其他 Capital surplus - others aeyNdMk-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #H [Bb2(j
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve t22;87&|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tary6K9K+
盈余公积-储备基金 Surplus reserve - reserve fund p Y)5bSA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund =d
2 r6%v
盈余公积-利润归还投资 Surplus reserve - reture investment by investment u*S=[dq
主营业务收入 Sales P`4]-5gE
主营业务成本 Cost of sales a`9L,8Ve
主营业务税金及附加 Sales tax -Ue$T{;RoH
营业费用 Operating expenses x} /,yaWZ
管理费用 General and administrative expenses g]@(E
财务费用 Financial expenses wCs^J48=
投资收益 Investment income a/Q$cOs
其他业务收入 Other operating income V~DMtB7
营业外收入 Non-operating income %m,6}yt
补贴收入 Subsidy income d9*hBm
其他业务支出 Other operating expenses ^{$FI`P
营业外支出 Non-operating expenses TQX)?^Ft
所得税 Income tax $\o{_?}1
直接人工成本差异(direct labor variance) iF5'ygR-Z
直接材料成本差异(direct material variance) WS-dS6Q}
在产品计价(work-in-process costing) 8kE]_t
联产品成本计算(joint products costing) 'k;4
j|<
生产成本汇总程序(accumulation process of procluction cost) .JX EK
制造费用差异(manufacturing expenses variance) A,-6|&F
实际成本与估计成本(actual cost and estimated cost) 2I3h
MD0
工资费用分配(salary costs allocation) s..lK
"b
成本曲线(cost curve) 7`vEe'qz
农业生产成本(agriculture production cost) ,)+
o
原始成本和重置成本(original cost and replacement cost) CfEmT8sa
工程施工成本 Q'l^9Bz
直接成本与间接成本(direct cost and indirect cost) 'oNO-)p\#!
可控成本(controllable cost) %V&n*3
制造费用分配(manufacturing expenses allocation) #?MY&hdU9
理论成本与应用成本(theory cost and practice cost) M}:=zcZ l
辅助生产成本分配(auxiliary production cost allocation)
OV2-8ERS
期间,费用 rt3qdk5
U
成本控制程序(procedure of cost control) .LVQx
成本记录(cost entry, cost recorder cost agenda) mE O\r|A
成本计算分批法(job costing method) @Q&3L~K"
成本计算分步法 cUqn<Z<n
直接人工成本差异(direct labor variance) # ,uya2!)
成本控制方法(cost control method)