递延税款贷项 Deferred taxation credit fv+d3s? h
股本 Share capital m\CU,9;;(
已归还投资 Investment returned ,quUG S
利润分配-其他转入 Profit appropriation - other transfer in ^c9_ F9N
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %Ie,J5g5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Nu3IYS5&
利润分配-提取储备基金 Profit appropriation - reserve fund [{ #T N
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0%;| B
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $;} @2U
利润分配-利润归还投资 Profit appropriation - return investment by profit AS:k&t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 0S4Y3bac&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )c1Pj#|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hR:i!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8' '1H<f
期初未分配利润 Retained earnings, beginning of the year $bF+J8%D
资本公积-股本溢价 Capital surplus - share premium jk_yrbLc
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \o3s&{+ y,
资本公积-接受现金捐赠 Capital surplus - cash donation Mae2L2vc
资本公积-股权投资准备 Capital surplus - investment reserve q[W@.[2y)
资本公积-拨款转入 Capital surplus - subsidiary hVT>HER
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Wd(|w8J{a
资本公积-其他 Capital surplus - others \L$]2"/v-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |; mET
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]\>MDH
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y*A y=@z=y
盈余公积-储备基金 Surplus reserve - reserve fund K4E2W9h
盈余公积-企业发展基金 Surplus reserve - enterprise development fund fhR u-
盈余公积-利润归还投资 Surplus reserve - reture investment by investment }?Pa(0=U
主营业务收入 Sales Oml3=TV
主营业务成本 Cost of sales nGK =Nf.5
主营业务税金及附加 Sales tax W!kF(O
NA
营业费用 Operating expenses TNeL%s?B3
管理费用 General and administrative expenses F3$8l[O_
财务费用 Financial expenses D'{ o3Q,%K
投资收益 Investment income OVgak>$
其他业务收入 Other operating income `WxGU
营业外收入 Non-operating income tQyQ+1
补贴收入 Subsidy income qz Hsqlof
其他业务支出 Other operating expenses k\/es1jOEh
营业外支出 Non-operating expenses OI:=>Bk
所得税 Income tax qh&KNJ>1
直接人工成本差异(direct labor variance) *Sbc
8Y
直接材料成本差异(direct material variance) p14$XV
在产品计价(work-in-process costing) ; Z;` BGZJ
联产品成本计算(joint products costing) Eg&Q,dH[
生产成本汇总程序(accumulation process of procluction cost) rTJU)4I^h
制造费用差异(manufacturing expenses variance) #a9R3-aP
实际成本与估计成本(actual cost and estimated cost) ,,I K}
工资费用分配(salary costs allocation) VC Ay~,
成本曲线(cost curve) qT4`3nH:
农业生产成本(agriculture production cost) -cZuP7oA
原始成本和重置成本(original cost and replacement cost) 7~P!Z=m^^f
工程施工成本 nSZp,?^
直接成本与间接成本(direct cost and indirect cost) @^-f +o
可控成本(controllable cost) @8:c3 (
!
制造费用分配(manufacturing expenses allocation) 6 W$m,3Dg
理论成本与应用成本(theory cost and practice cost) i* 09m^r
辅助生产成本分配(auxiliary production cost allocation) QZO<'q`L
期间,费用 &@2`_%QtA
成本控制程序(procedure of cost control) MC B2
成本记录(cost entry, cost recorder cost agenda) ]^a{?2 ei
成本计算分批法(job costing method) ogdAJw6 9
成本计算分步法 (f#{<^ gd
直接人工成本差异(direct labor variance) >%_i#|dE>
成本控制方法(cost control method)
