递延税款贷项 Deferred taxation credit 3+>OGwfQ
股本 Share capital 2n)gpLIJ
已归还投资 Investment returned NEVp8)w
利润分配-其他转入 Profit appropriation - other transfer in =((yWn+t
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ARF\fF|<2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $7NCb7%/L
利润分配-提取储备基金 Profit appropriation - reserve fund Z5B/|{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nqcp1J"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q@l(Qol
利润分配-利润归还投资 Profit appropriation - return investment by profit CxDcY
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }G'XkoI&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ` 1+%}}!$u
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OCNPi4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares {x{H$ f
期初未分配利润 Retained earnings, beginning of the year ,h&a9:+i
资本公积-股本溢价 Capital surplus - share premium xS8,W
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gn)R^
资本公积-接受现金捐赠 Capital surplus - cash donation {DwIjy31T
资本公积-股权投资准备 Capital surplus - investment reserve RlRs}yF
资本公积-拨款转入 Capital surplus - subsidiary ~.oj.[}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "3}<8c
资本公积-其他 Capital surplus - others 3-|3`(
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %;|0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c}-(. eu
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve zv
O:"w}
盈余公积-储备基金 Surplus reserve - reserve fund hw=GR_,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z%sy$^v@vD
盈余公积-利润归还投资 Surplus reserve - reture investment by investment LZ<[ll#C
主营业务收入 Sales ER^QV(IvP8
主营业务成本 Cost of sales #U ASH&
主营业务税金及附加 Sales tax O/b+CSS1
营业费用 Operating expenses 4 1t)(+r
管理费用 General and administrative expenses ;:]\KJm}?
财务费用 Financial expenses rs]I
投资收益 Investment income UyiJU~r1
其他业务收入 Other operating income ->gZ)?Fqy
营业外收入 Non-operating income Ef@,hX
补贴收入 Subsidy income .H~YI
其他业务支出 Other operating expenses (D7$$!}
营业外支出 Non-operating expenses 9Ah[rK*}
所得税 Income tax ;ME)O
g
直接人工成本差异(direct labor variance) gzdG6"
直接材料成本差异(direct material variance) wK!~tYxP
在产品计价(work-in-process costing) I7(?;MpI
联产品成本计算(joint products costing) vH[Pb#f-
生产成本汇总程序(accumulation process of procluction cost) mLyBm
制造费用差异(manufacturing expenses variance) \/5RL@X}
实际成本与估计成本(actual cost and estimated cost) )Gk`[*q ;
工资费用分配(salary costs allocation) rs-,0'z,7
成本曲线(cost curve) Hd &{d+B
农业生产成本(agriculture production cost) XP3xJm3
原始成本和重置成本(original cost and replacement cost) [L(hG a
工程施工成本 d
6t:hn
直接成本与间接成本(direct cost and indirect cost) yI3kvh
可控成本(controllable cost) GF$`BGW
制造费用分配(manufacturing expenses allocation) w>e
s
理论成本与应用成本(theory cost and practice cost) ~*.-
辅助生产成本分配(auxiliary production cost allocation) QHlU|dR)Ry
期间,费用 s'\$t
成本控制程序(procedure of cost control) L'Q<>{;Ig
成本记录(cost entry, cost recorder cost agenda) =L]Q2V}
成本计算分批法(job costing method) Um.q
RZ?
成本计算分步法 se9>.}zZN
直接人工成本差异(direct labor variance) _$s> c!t,#
成本控制方法(cost control method)