递延税款贷项 Deferred taxation credit V^apDV\AV
股本 Share capital GKIO@!@[
已归还投资 Investment returned q8#zv_>K
利润分配-其他转入 Profit appropriation - other transfer in 4d-f6iiFV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Bq@_/*'*Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve y\k#83aU|
利润分配-提取储备基金 Profit appropriation - reserve fund #TS:|=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Xs}.7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund O%}?DiSl
利润分配-利润归还投资 Profit appropriation - return investment by profit t>Lq
"]1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Ce_k&[AJF
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pr-=<[ d
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9X/]O<i,Es
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mBN+c9n/
期初未分配利润 Retained earnings, beginning of the year VH M&Y-G
资本公积-股本溢价 Capital surplus - share premium |kGj
}v3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve O3 NI
资本公积-接受现金捐赠 Capital surplus - cash donation RqB 8g
资本公积-股权投资准备 Capital surplus - investment reserve zi%Ql|zI~
资本公积-拨款转入 Capital surplus - subsidiary [0MNq]gxf
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^pwT8Bp
资本公积-其他 Capital surplus - others P8[rp
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >UNx<=ry
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c]}F$[>oN'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve YxowArV}uz
盈余公积-储备基金 Surplus reserve - reserve fund TsVU^Z%W
盈余公积-企业发展基金 Surplus reserve - enterprise development fund u'`eCrKT*
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s k_TKN`+
主营业务收入 Sales q<[m(]:
主营业务成本 Cost of sales vj%3v4
主营业务税金及附加 Sales tax #;D@`.#\
营业费用 Operating expenses g|T
WoRx:
管理费用 General and administrative expenses H
Q :Y:
财务费用 Financial expenses g
^I
?u$&E
投资收益 Investment income ` {/"?s|
其他业务收入 Other operating income )5Wt(p:T6_
营业外收入 Non-operating income /L{V3}[j
补贴收入 Subsidy income Q%r KKOX8
其他业务支出 Other operating expenses Lo,uH`qU
营业外支出 Non-operating expenses \Vb|bw'e(
所得税 Income tax iVT)V>U p
直接人工成本差异(direct labor variance) &8\6%C
直接材料成本差异(direct material variance) T{:8,CiW
在产品计价(work-in-process costing) 0hg4y
联产品成本计算(joint products costing) CFXr=.yz
生产成本汇总程序(accumulation process of procluction cost) ;&c9!LfP
制造费用差异(manufacturing expenses variance) \r1nMw 3&
实际成本与估计成本(actual cost and estimated cost) r(j :C%?}C
工资费用分配(salary costs allocation) dOX"7kZ
成本曲线(cost curve) >npTUOGL=n
农业生产成本(agriculture production cost)
X6<Ds'I
原始成本和重置成本(original cost and replacement cost) <P~pn!F}
工程施工成本 b|pp}il
直接成本与间接成本(direct cost and indirect cost) >=1A a,_tc
可控成本(controllable cost) m`BE{%
制造费用分配(manufacturing expenses allocation) v`
hn9O
理论成本与应用成本(theory cost and practice cost) 9+#BU$*v
辅助生产成本分配(auxiliary production cost allocation) Cz|F%>y#
期间,费用 nT
:n>ja
成本控制程序(procedure of cost control) }2h!
成本记录(cost entry, cost recorder cost agenda) 1z3>nou2{
成本计算分批法(job costing method) Gv&%cq1
成本计算分步法 !?)aZ |r
直接人工成本差异(direct labor variance) 6t=)1T
成本控制方法(cost control method)