递延税款贷项 Deferred taxation credit (%\tE
股本 Share capital B=;p wX
已归还投资 Investment returned )_H>d<di
利润分配-其他转入 Profit appropriation - other transfer in qJyGr ?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve q Q/<\6Sl
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve VmbfwHRWb
利润分配-提取储备基金 Profit appropriation - reserve fund q(n PI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {I9<W'k{
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ]T<\d-!CZN
利润分配-利润归还投资 Profit appropriation - return investment by profit TEEt]R-y
利润分配-应付优先股股利 Profit appropriation - preference shares dividends xfFsW^w
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6$ \69
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends RX cfd-us
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7W7yjG3g
期初未分配利润 Retained earnings, beginning of the year UVlXDebl
资本公积-股本溢价 Capital surplus - share premium r1R\cor
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve }[O/u <Z
资本公积-接受现金捐赠 Capital surplus - cash donation _]"uq/UWp
资本公积-股权投资准备 Capital surplus - investment reserve j}F ;Bfq!
资本公积-拨款转入 Capital surplus - subsidiary Ce.*yO<-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ts c2;I
资本公积-其他 Capital surplus - others a*3h|b<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1m\ihU
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve i[r>^U8O
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .Z
#8,<+
盈余公积-储备基金 Surplus reserve - reserve fund /8Xd2-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1!"iN~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rIRkXO)
主营业务收入 Sales g5>c-i
主营业务成本 Cost of sales U_oei3QP
主营业务税金及附加 Sales tax M WHzrqCA
营业费用 Operating expenses D@iE 2-n&V
管理费用 General and administrative expenses qQ^ bUpk0
财务费用 Financial expenses !`S61~gE
投资收益 Investment income I;rh(FMV
其他业务收入 Other operating income 5y8ajae:
营业外收入 Non-operating income 0m>?-/uDx
补贴收入 Subsidy income i^
_?C5
其他业务支出 Other operating expenses FXO{i:Zo
营业外支出 Non-operating expenses rpn&.#KS
所得税 Income tax qV&ai {G:
直接人工成本差异(direct labor variance) !`qw" i
直接材料成本差异(direct material variance) 'M=c-{f~
在产品计价(work-in-process costing) C[2LP$6*/
联产品成本计算(joint products costing) /`H{ n$
生产成本汇总程序(accumulation process of procluction cost) - s,guW |
制造费用差异(manufacturing expenses variance) lDF26< <\`
实际成本与估计成本(actual cost and estimated cost) 3 +tr_psH
工资费用分配(salary costs allocation) %5-
成本曲线(cost curve) je`w$ ^w
农业生产成本(agriculture production cost) sA1 XtO<&7
原始成本和重置成本(original cost and replacement cost) E
As1
=
工程施工成本 [D= KI&@&O
直接成本与间接成本(direct cost and indirect cost) 1Uf8ef1,
可控成本(controllable cost) 2& ZoG%)
制造费用分配(manufacturing expenses allocation) H
;kk:s'
理论成本与应用成本(theory cost and practice cost) a0*qK)gH
辅助生产成本分配(auxiliary production cost allocation) #1VejeTi
期间,费用 ZB5u\NpcW
成本控制程序(procedure of cost control) k`;&??
成本记录(cost entry, cost recorder cost agenda) %LZ-i?DL4Q
成本计算分批法(job costing method) h$#zuqm
成本计算分步法 g6l&;S40
直接人工成本差异(direct labor variance) t#sw {RO
成本控制方法(cost control method)
