递延税款贷项 Deferred taxation credit XSkN9LqZ
股本 Share capital jN:!V t
已归还投资 Investment returned ^w.x~#zI
利润分配-其他转入 Profit appropriation - other transfer in O1pBr=+j+{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve pOlo_na}[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $9dm2#0d
利润分配-提取储备基金 Profit appropriation - reserve fund A0sydUc
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |;o #-YosP
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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利润分配-利润归还投资 Profit appropriation - return investment by profit .7TQae%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 5
T1M:~u i
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6CBk,2DswI
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^GG 6%=g'
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {dV#"+
期初未分配利润 Retained earnings, beginning of the year c#M 'Mye
资本公积-股本溢价 Capital surplus - share premium 4]jN@@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 6'UtB !gr
资本公积-接受现金捐赠 Capital surplus - cash donation beFVjVVHq
资本公积-股权投资准备 Capital surplus - investment reserve D;. O # bS
资本公积-拨款转入 Capital surplus - subsidiary \x i
wp.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B#'TF?HUEn
资本公积-其他 Capital surplus - others kVk^?F
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E]` )
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve %-!ruc "}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve iva&W
盈余公积-储备基金 Surplus reserve - reserve fund i|PQNhUe
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 'awL!P--
盈余公积-利润归还投资 Surplus reserve - reture investment by investment d?(#NP# ;
主营业务收入 Sales Q#8}pBw
主营业务成本 Cost of sales (.a: jL$
主营业务税金及附加 Sales tax Kl<qp7o0
营业费用 Operating expenses B RF=TL5Z
管理费用 General and administrative expenses >| %m#JG
财务费用 Financial expenses "/Fp_g6#:
投资收益 Investment income #W,BUN}
其他业务收入 Other operating income 5 7e'a&}e
营业外收入 Non-operating income h(!x&kZq.
补贴收入 Subsidy income z5-vx `
其他业务支出 Other operating expenses y#8|
@?
营业外支出 Non-operating expenses WmTSxneo
所得税 Income tax yC ZV:R;
直接人工成本差异(direct labor variance) ~TC z1UWV
直接材料成本差异(direct material variance) XYIZ^_My
在产品计价(work-in-process costing) \D(6t!Ox
联产品成本计算(joint products costing) +L1%mVq]y
生产成本汇总程序(accumulation process of procluction cost) B
Jp\a7`;
制造费用差异(manufacturing expenses variance) <@xp. Y
实际成本与估计成本(actual cost and estimated cost) WUx }+3eWv
工资费用分配(salary costs allocation) _hyboQi
成本曲线(cost curve) Bsi HVr
农业生产成本(agriculture production cost) Qrjo@_+w!
原始成本和重置成本(original cost and replacement cost) R'f|1mt
工程施工成本 X= )Ue
直接成本与间接成本(direct cost and indirect cost) $6w[h7
可控成本(controllable cost) N*w/\|
制造费用分配(manufacturing expenses allocation) ~;O|
$xL
理论成本与应用成本(theory cost and practice cost) [_6_A O(Z
辅助生产成本分配(auxiliary production cost allocation) CrC1&F\dq
期间,费用 [<P( S~J
成本控制程序(procedure of cost control) S'qEBz
成本记录(cost entry, cost recorder cost agenda) l<qK'
P4
成本计算分批法(job costing method) _2+}_ >d
成本计算分步法 V.5gxr3QqW
直接人工成本差异(direct labor variance) !a?$
成本控制方法(cost control method)
