递延税款贷项 Deferred taxation credit D]+tr%
股本 Share capital e=nEx Y
已归还投资 Investment returned luZqW`?Bt
利润分配-其他转入 Profit appropriation - other transfer in ;F@dN,Y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve k07 JMS?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve AR\1
w'
利润分配-提取储备基金 Profit appropriation - reserve fund (bo{vX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund h+$1+Es
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3"'|Ql.H
利润分配-利润归还投资 Profit appropriation - return investment by profit >u5}5O
P7
利润分配-应付优先股股利 Profit appropriation - preference shares dividends (,\`?g
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
Nzc1)t=
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ch
` Omq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ih1s`CjG
期初未分配利润 Retained earnings, beginning of the year B\bIMjX
V
资本公积-股本溢价 Capital surplus - share premium /IVw}:G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xU1dy*-
资本公积-接受现金捐赠 Capital surplus - cash donation M3 8,SH<
资本公积-股权投资准备 Capital surplus - investment reserve |::kC3=
资本公积-拨款转入 Capital surplus - subsidiary Ki-CJy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ee&QZVL>
资本公积-其他 Capital surplus - others Cm}ZeQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ja2LQe@Q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nZQZ!Vfj
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WT(R =bLw
盈余公积-储备基金 Surplus reserve - reserve fund e*vSGT$KgL
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ihH!"HH+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;3'}(_n
主营业务收入 Sales T$%u=$E%F
主营业务成本 Cost of sales j^ZpBN L
主营业务税金及附加 Sales tax ;BoeE3*
6
营业费用 Operating expenses y)U8\
管理费用 General and administrative expenses -'k<2 "z
财务费用 Financial expenses vzaxi;S<
投资收益 Investment income K1z"..(2J
其他业务收入 Other operating income )@Xdr0
营业外收入 Non-operating income {NE;z<,*:
补贴收入 Subsidy income R|t.wawCo
其他业务支出 Other operating expenses 7K9+7I&C
营业外支出 Non-operating expenses +C\?G/
所得税 Income tax /H^bDUC :r
直接人工成本差异(direct labor variance) =KT7ZSTV
直接材料成本差异(direct material variance) aI|)m8>)X
在产品计价(work-in-process costing) 2ok>z$Y
联产品成本计算(joint products costing) @tjC{?5Y
生产成本汇总程序(accumulation process of procluction cost) CNcH)2Mk
制造费用差异(manufacturing expenses variance) ycw'>W3.*
实际成本与估计成本(actual cost and estimated cost) Tjure]wQz
工资费用分配(salary costs allocation) 21 cB_"
成本曲线(cost curve) ?vf{v
农业生产成本(agriculture production cost) 2~h)'n7Mw
原始成本和重置成本(original cost and replacement cost) e5fJN
)+a
工程施工成本 biGaP#"0
直接成本与间接成本(direct cost and indirect cost) )#3,y6
可控成本(controllable cost) C& Nd|c
制造费用分配(manufacturing expenses allocation) jopC\Z
理论成本与应用成本(theory cost and practice cost) xNxIqq<k
辅助生产成本分配(auxiliary production cost allocation) *
JO"8iLw
期间,费用 5
+(YcV("
成本控制程序(procedure of cost control) mMT7`r;l
成本记录(cost entry, cost recorder cost agenda) :CHCVoh@95
成本计算分批法(job costing method) /q='~t
成本计算分步法 pS%,wjb&P
直接人工成本差异(direct labor variance) 5bmtUIj
成本控制方法(cost control method)