递延税款贷项 Deferred taxation credit ~@xT]D!BQ
股本 Share capital +<gg
已归还投资 Investment returned ~GSpl24W<
利润分配-其他转入 Profit appropriation - other transfer in SrSG{/{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +:}kZDl@ X
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :]EP@.(
利润分配-提取储备基金 Profit appropriation - reserve fund GNs#oM
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '-`O.
4u
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund I9;xz ES
利润分配-利润归还投资 Profit appropriation - return investment by profit VxNXd?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6e*%\2UA
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y*w"J3|29
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pV8[l) J
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =ntftSH
期初未分配利润 Retained earnings, beginning of the year P_Z M'[
资本公积-股本溢价 Capital surplus - share premium a-fv[oB
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 9`&?hi49nK
资本公积-接受现金捐赠 Capital surplus - cash donation miwf&b
资本公积-股权投资准备 Capital surplus - investment reserve KrS
资本公积-拨款转入 Capital surplus - subsidiary _0w1kqW
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n4Vwao/9
x
资本公积-其他 Capital surplus - others iM8sX
B
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PVhik@Yoh
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve '
[%jj
UU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d60c$?"]a(
盈余公积-储备基金 Surplus reserve - reserve fund $Tfm/ =e
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Qy/uB$q{A
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gglf\)E;}E
主营业务收入 Sales !-7_ +v>
主营业务成本 Cost of sales OH>r[,z0
主营业务税金及附加 Sales tax ;3mL^
营业费用 Operating expenses -=5EbNPwG
管理费用 General and administrative expenses ~H7!MC~K
财务费用 Financial expenses \/n+j!
投资收益 Investment income WXLK89ev\
其他业务收入 Other operating income HV8I nodi
营业外收入 Non-operating income { E^U6@
补贴收入 Subsidy income [M`=HhJ4
其他业务支出 Other operating expenses aFyh,
营业外支出 Non-operating expenses >d#3|;RY
所得税 Income tax 2R\
+}
直接人工成本差异(direct labor variance) <Kg2$lu(_`
直接材料成本差异(direct material variance) >}CEN
在产品计价(work-in-process costing) #vtN+E
联产品成本计算(joint products costing) 55^tfu
生产成本汇总程序(accumulation process of procluction cost) w~]T<^fW~
制造费用差异(manufacturing expenses variance) t-x[:i
实际成本与估计成本(actual cost and estimated cost)
7H4L-J3
工资费用分配(salary costs allocation) +^Fp&K+^
成本曲线(cost curve) JwB"\&'1ZS
农业生产成本(agriculture production cost) #,TELzUVE
原始成本和重置成本(original cost and replacement cost) "w9`cz9a~J
工程施工成本 qIz}$%!A
直接成本与间接成本(direct cost and indirect cost) ,[Ag
~.T
可控成本(controllable cost)
f\ '
T_
制造费用分配(manufacturing expenses allocation) z{=v)F5y
理论成本与应用成本(theory cost and practice cost) Zb"jB$58
辅助生产成本分配(auxiliary production cost allocation) \X5 3|Y;=
期间,费用 Je 31".
成本控制程序(procedure of cost control) ^zgacn
成本记录(cost entry, cost recorder cost agenda) sCkO0dl8
成本计算分批法(job costing method) M1EOnq4-
成本计算分步法 &sdx`,
直接人工成本差异(direct labor variance) =HS4I.@c_5
成本控制方法(cost control method)