递延税款贷项 Deferred taxation credit v@{VQVx
股本 Share capital ~(:0&w%e
已归还投资 Investment returned s|X_:3\x
利润分配-其他转入 Profit appropriation - other transfer in _9?v?mL5;
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FU;a
{irB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve CZ
=]0zB
利润分配-提取储备基金 Profit appropriation - reserve fund \C{Zqo,
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :SY,;..3e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund G"".;}AV
利润分配-利润归还投资 Profit appropriation - return investment by profit +Eel|)Z*Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends _nSEp>]L
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xc7Rrh]}
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y=y
0`?K
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares at1oxmy
期初未分配利润 Retained earnings, beginning of the year {XwDvLZ
资本公积-股本溢价 Capital surplus - share premium VKg9^%#b`[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve e*d lGK3l
资本公积-接受现金捐赠 Capital surplus - cash donation ,$RXN8x1
资本公积-股权投资准备 Capital surplus - investment reserve (0rcLNk{|
资本公积-拨款转入 Capital surplus - subsidiary 8<@X=Z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation nGur2}>n
资本公积-其他 Capital surplus - others PfGiJ]:V-u
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }g:'K
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve </R@)_'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *:`fgaIDa
盈余公积-储备基金 Surplus reserve - reserve fund D%6}x^`Qk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund K??jV&Xor
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
GB,ub*|
主营业务收入 Sales J/PK#<
主营业务成本 Cost of sales XinKG<3!
主营业务税金及附加 Sales tax vFeR)Ox's
营业费用 Operating expenses V}Oz!
O
管理费用 General and administrative expenses yh).1Q-D
财务费用 Financial expenses I*/:rb
投资收益 Investment income Ds{bYK_y
其他业务收入 Other operating income <vu~EY0.
营业外收入 Non-operating income J|HV8
补贴收入 Subsidy income @X=sfygk
其他业务支出 Other operating expenses LxiN9
营业外支出 Non-operating expenses a.ijc>K
所得税 Income tax ;ZkY[5
直接人工成本差异(direct labor variance) +?{LLD*2e
直接材料成本差异(direct material variance) =\\rk,F
在产品计价(work-in-process costing) MJa`4[/
联产品成本计算(joint products costing) RN;#H_
q
生产成本汇总程序(accumulation process of procluction cost) 9NZq
k
制造费用差异(manufacturing expenses variance) 1&Ma`M('
实际成本与估计成本(actual cost and estimated cost) 8cRc5X
工资费用分配(salary costs allocation) $U(D*0+o/
成本曲线(cost curve) v
"[
<pFj^
农业生产成本(agriculture production cost) 579t^"ja~
原始成本和重置成本(original cost and replacement cost) = \K/ulZo
工程施工成本 a
FWTm,)
直接成本与间接成本(direct cost and indirect cost) ISTAJ8"
D
可控成本(controllable cost) 4#I=n~8a
制造费用分配(manufacturing expenses allocation) $XKUw"%
理论成本与应用成本(theory cost and practice cost) 0
t/mLw&
辅助生产成本分配(auxiliary production cost allocation) !~j9Oc^
期间,费用 A>(EM}\,
成本控制程序(procedure of cost control) _T=";NSa
成本记录(cost entry, cost recorder cost agenda) K)h<#F
成本计算分批法(job costing method) nFro#qx
成本计算分步法 F>E_d<m
直接人工成本差异(direct labor variance) |C,]-mJ G
成本控制方法(cost control method)