递延税款贷项 Deferred taxation credit w7+3?'L
股本 Share capital K*NCIIDh
已归还投资 Investment returned jbZ%Y0
km%
利润分配-其他转入 Profit appropriation - other transfer in |L%}@e
Vw_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?%K7IJ%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve > PH in%#
利润分配-提取储备基金 Profit appropriation - reserve fund ^--kcTiR%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K8,Q^!5]"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2SVBuV/R
利润分配-利润归还投资 Profit appropriation - return investment by profit ]jQj/`
v1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }04 EM
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve c%tb6@C
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends M ^S <G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S+9 }W/
期初未分配利润 Retained earnings, beginning of the year f2ea|l
资本公积-股本溢价 Capital surplus - share premium \k&2nYVHf
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q#M@!&
资本公积-接受现金捐赠 Capital surplus - cash donation WOkAma-
资本公积-股权投资准备 Capital surplus - investment reserve =cz^g ^7
资本公积-拨款转入 Capital surplus - subsidiary ;=r_R! d@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation *5T^wZpj)
资本公积-其他 Capital surplus - others :k&R]bc9
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve &pCa{p
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zp.-=)D4e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve CvkZ<i){
盈余公积-储备基金 Surplus reserve - reserve fund {Qv Whf
盈余公积-企业发展基金 Surplus reserve - enterprise development fund v%^"N_ ]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment lFJDdf2:$C
主营业务收入 Sales csK;GSp}
主营业务成本 Cost of sales xNAX)v3Z
主营业务税金及附加 Sales tax f(SK[+aqW
营业费用 Operating expenses oyC5M+shP9
管理费用 General and administrative expenses Z /G`8|A
财务费用 Financial expenses -}:;
EGUtd
投资收益 Investment income 9fQ[:Hl"
其他业务收入 Other operating income w { +G/Ea
营业外收入 Non-operating income h
$`zuz
补贴收入 Subsidy income }o,-@R~
其他业务支出 Other operating expenses j3=%J5<
营业外支出 Non-operating expenses <b>g^ `}?D
所得税 Income tax tleWJR8oc
直接人工成本差异(direct labor variance) dQ#$(< v[
直接材料成本差异(direct material variance) Ar{7H)V:
在产品计价(work-in-process costing) e)BU6m%
联产品成本计算(joint products costing) }+]
l_! v*
生产成本汇总程序(accumulation process of procluction cost) ?q{H S&k
制造费用差异(manufacturing expenses variance) w#qE#g %1
实际成本与估计成本(actual cost and estimated cost) "Sb<"$ :
工资费用分配(salary costs allocation) X^o 0t^
成本曲线(cost curve) 2pQ29
农业生产成本(agriculture production cost) 0Ba*"/U]t~
原始成本和重置成本(original cost and replacement cost) i(O+XQ}Fyx
工程施工成本 b%wm-p
直接成本与间接成本(direct cost and indirect cost) u,~/oTg O
可控成本(controllable cost) q e[P'\]L
制造费用分配(manufacturing expenses allocation) ;X;q8J^_K_
理论成本与应用成本(theory cost and practice cost) 0]k-0#JM
辅助生产成本分配(auxiliary production cost allocation) a'!p^/6?
期间,费用 Ht4A
成本控制程序(procedure of cost control)
5do49H_
成本记录(cost entry, cost recorder cost agenda) ZVIlVuZ}
成本计算分批法(job costing method) 'f_[(o+n
成本计算分步法 XP%/* am
直接人工成本差异(direct labor variance) }kZ)|/]kn
成本控制方法(cost control method)
