递延税款贷项 Deferred taxation credit 5!<o-{J[(=
股本 Share capital <# >Oy&E
已归还投资 Investment returned [u[ U_g*
利润分配-其他转入 Profit appropriation - other transfer in GOGt?iw*<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L*P_vCC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W3^.5I
利润分配-提取储备基金 Profit appropriation - reserve fund 7krh4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |Z
d]=tue
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund m)r]F#@/
利润分配-利润归还投资 Profit appropriation - return investment by profit jM*AL
X
利润分配-应付优先股股利 Profit appropriation - preference shares dividends P2Onkl
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve CQ<8P86gt
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VO9XkA7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8zAg;b[
期初未分配利润 Retained earnings, beginning of the year JfkTw~'R
资本公积-股本溢价 Capital surplus - share premium =:4?>2)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r]9 e^
资本公积-接受现金捐赠 Capital surplus - cash donation 3)y{n%3L
资本公积-股权投资准备 Capital surplus - investment reserve ?!H)zz6y
资本公积-拨款转入 Capital surplus - subsidiary @.k5MOn
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ovz#
资本公积-其他 Capital surplus - others zHV|-R
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BH5w@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Oo
kxg *!5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve !Vb,zQ
盈余公积-储备基金 Surplus reserve - reserve fund q8/ihA6:
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $:e)$Xnn-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A';n6ne%i
主营业务收入 Sales lcCJ?!lsSW
主营业务成本 Cost of sales ^T{8uJ'kn
主营业务税金及附加 Sales tax b{BaQ>.(`
营业费用 Operating expenses u%xDsTDP
管理费用 General and administrative expenses gGmxx,i
财务费用 Financial expenses iOll WkF
投资收益 Investment income C%]."R cMC
其他业务收入 Other operating income YwXXXh
营业外收入 Non-operating income Evkt_vvf
补贴收入 Subsidy income *qG$19b
其他业务支出 Other operating expenses *="m3:c'J
营业外支出 Non-operating expenses *2=W5LaK.
所得税 Income tax {S*!B
直接人工成本差异(direct labor variance) izf~w^/
直接材料成本差异(direct material variance) -AC`q/bCD
在产品计价(work-in-process costing) a1|c2kT
联产品成本计算(joint products costing) SW#BZ3L
生产成本汇总程序(accumulation process of procluction cost) 2m\m/O
制造费用差异(manufacturing expenses variance) 7b46t2W<
实际成本与估计成本(actual cost and estimated cost) "XhOsMJ
工资费用分配(salary costs allocation) $3 4j6;oN
成本曲线(cost curve) oIR.|=Hk{
农业生产成本(agriculture production cost) ]26mB
原始成本和重置成本(original cost and replacement cost) yb?{LL-uy
工程施工成本
/W`$yM3
直接成本与间接成本(direct cost and indirect cost) sMm/4AY]
可控成本(controllable cost) \vVSh
制造费用分配(manufacturing expenses allocation) +0"x|$f~
理论成本与应用成本(theory cost and practice cost) +zsZNJ(U
辅助生产成本分配(auxiliary production cost allocation) xs%LRF#u
期间,费用 z,x"a
成本控制程序(procedure of cost control) w;+ br
成本记录(cost entry, cost recorder cost agenda) 3 Z1OX]R
成本计算分批法(job costing method) z]$>+MH_
成本计算分步法 o%`npi1y
直接人工成本差异(direct labor variance) % $TEDr!
成本控制方法(cost control method)