递延税款贷项 Deferred taxation credit /)` kYD6
股本 Share capital HjAQF?;V
已归还投资 Investment returned 0FV?By
利润分配-其他转入 Profit appropriation - other transfer in f}cz_"o4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve )R2
BTE:
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +L86w7
利润分配-提取储备基金 Profit appropriation - reserve fund >9.xFiq<
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?][2J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~e<v<92Xu
利润分配-利润归还投资 Profit appropriation - return investment by profit Q7 Clr{&
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3:h9cO/9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve iPxhDn<B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bstc|8<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares |E)Es!dr
期初未分配利润 Retained earnings, beginning of the year tzhkd
G
资本公积-股本溢价 Capital surplus - share premium H0
YxPk)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve oiq7I@Y`x
资本公积-接受现金捐赠 Capital surplus - cash donation +)Pv6Zog[
资本公积-股权投资准备 Capital surplus - investment reserve /i]!=~\qFs
资本公积-拨款转入 Capital surplus - subsidiary siHS@S
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;$y(Tvd;
资本公积-其他 Capital surplus - others 0pS|t/h0
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c2z%|\q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve v^h
\E+@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KGcl
o-,
盈余公积-储备基金 Surplus reserve - reserve fund 0omg%1vt<A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund vRLkz4z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment y4HOKJxI
主营业务收入 Sales ,f4mFL0~N
主营业务成本 Cost of sales %7PprN0>
主营业务税金及附加 Sales tax $GyO+xF
营业费用 Operating expenses XLK#=YTI
管理费用 General and administrative expenses ,))UQ7N
财务费用 Financial expenses U3+{!}gn
投资收益 Investment income AFWcTz6 #d
其他业务收入 Other operating income tj ,*-).4%
营业外收入 Non-operating income 9K@>{69WQ
补贴收入 Subsidy income xP.B,1\X
其他业务支出 Other operating expenses HN\Zrb
营业外支出 Non-operating expenses XB)e;R
所得税 Income tax U-ILzK
直接人工成本差异(direct labor variance) UlHRA[SCv
直接材料成本差异(direct material variance) Hut
au^l
在产品计价(work-in-process costing) )*I=>v.Jq
联产品成本计算(joint products costing) %($qg-x
生产成本汇总程序(accumulation process of procluction cost) &X
+Qi
制造费用差异(manufacturing expenses variance) l[O!_bH
实际成本与估计成本(actual cost and estimated cost)
|i"A!rW
工资费用分配(salary costs allocation) kSH3)CC P
成本曲线(cost curve) 3,bA&c3
农业生产成本(agriculture production cost) J<Wz
3}w6
原始成本和重置成本(original cost and replacement cost) 8x
jJ
工程施工成本 zi23k=
直接成本与间接成本(direct cost and indirect cost) .$DB\jJXjV
可控成本(controllable cost) :z^ps0
制造费用分配(manufacturing expenses allocation) {4 !%'~
理论成本与应用成本(theory cost and practice cost) N5rY*S
辅助生产成本分配(auxiliary production cost allocation) UAT46
期间,费用 z= -u89]
成本控制程序(procedure of cost control) K,[g<7X5
成本记录(cost entry, cost recorder cost agenda) aW7{T6.,
成本计算分批法(job costing method) ;^:9huN
成本计算分步法 N:!XtYA<
直接人工成本差异(direct labor variance) ~ X8U@f
成本控制方法(cost control method)