递延税款贷项 Deferred taxation credit 7%X$6N-X
股本 Share capital ]p~XTZgW
已归还投资 Investment returned J &c}z4
利润分配-其他转入 Profit appropriation - other transfer in +s`n]1HC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Es?~Dd
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve PS>k67sI
利润分配-提取储备基金 Profit appropriation - reserve fund !=ZbBUJF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund s3q65%D
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %;gD_H4mm
利润分配-利润归还投资 Profit appropriation - return investment by profit [Ga9^e$Zv
利润分配-应付优先股股利 Profit appropriation - preference shares dividends doG&qXw
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &AW?!rH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ='~C$%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b.$Gc!g
期初未分配利润 Retained earnings, beginning of the year K%S k{'
资本公积-股本溢价 Capital surplus - share premium *'Ch(c:rtH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JI
K;/1
资本公积-接受现金捐赠 Capital surplus - cash donation 8G9V8hS1#B
资本公积-股权投资准备 Capital surplus - investment reserve t&ngOF
资本公积-拨款转入 Capital surplus - subsidiary K{N#^L!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Q|:\
资本公积-其他 Capital surplus - others )5B90[M|t
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve " 4s,a
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve m|'TPy
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fuQ?@F
盈余公积-储备基金 Surplus reserve - reserve fund sURHj&:t|
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^}9Aq $R
盈余公积-利润归还投资 Surplus reserve - reture investment by investment VaH#~!
主营业务收入 Sales I9_tD@s"(
主营业务成本 Cost of sales /+%1Kq.hP
主营业务税金及附加 Sales tax Up`zVN59.
营业费用 Operating expenses *2@Ne[dYEF
管理费用 General and administrative expenses I( pU_7mw
财务费用 Financial expenses X)`?P*[
投资收益 Investment income Kx ';mgG#$
其他业务收入 Other operating income u"tv6Qp
营业外收入 Non-operating income je.mX /Lpj
补贴收入 Subsidy income +,If|5>(
其他业务支出 Other operating expenses FD[*mCGZ
营业外支出 Non-operating expenses Z?X
^7<
所得税 Income tax pS9CtQqvgy
直接人工成本差异(direct labor variance) B2VUH..am
直接材料成本差异(direct material variance) IeE+h-3p
在产品计价(work-in-process costing) \#
联产品成本计算(joint products costing)
W&)OiZN
生产成本汇总程序(accumulation process of procluction cost) s>^*GQw
制造费用差异(manufacturing expenses variance) 6dV92:
实际成本与估计成本(actual cost and estimated cost) qd
"
*Td
工资费用分配(salary costs allocation) PoQ@9
A
成本曲线(cost curve) C^]bXIb
农业生产成本(agriculture production cost) 3Cq17A 9
原始成本和重置成本(original cost and replacement cost) tvZpm@1
工程施工成本 8&B{bS
直接成本与间接成本(direct cost and indirect cost) HX?5O$<<N
可控成本(controllable cost) %=%jy
制造费用分配(manufacturing expenses allocation) p\~ lPXK
理论成本与应用成本(theory cost and practice cost) "C%;9_ig$
辅助生产成本分配(auxiliary production cost allocation) }fUV*U:3
期间,费用 vV,H@WK
成本控制程序(procedure of cost control) ybcQ,e
成本记录(cost entry, cost recorder cost agenda) 5Tkh6 s
成本计算分批法(job costing method) 2 ES .)pQ
成本计算分步法 =DUs
QN!
直接人工成本差异(direct labor variance) R2-OT5Ej
成本控制方法(cost control method)