递延税款贷项 Deferred taxation credit j$,`EBf`:<
股本 Share capital g)zy^aDf
已归还投资 Investment returned i<l)To -
利润分配-其他转入 Profit appropriation - other transfer in MxY CMe4S[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a}yJ$6xi
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Gc>\L3u
利润分配-提取储备基金 Profit appropriation - reserve fund iVD9MHT4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &{>~|^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VGS
e<6Hh
利润分配-利润归还投资 Profit appropriation - return investment by profit _M?: N:e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T"$"`A"
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `O[M#y%*E
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Y!KGJ^.mF
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares W6Hiqu+
期初未分配利润 Retained earnings, beginning of the year +f+\uObi:
资本公积-股本溢价 Capital surplus - share premium Tsa&R:SE
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %P?W^mI
资本公积-接受现金捐赠 Capital surplus - cash donation "*UHit;"+{
资本公积-股权投资准备 Capital surplus - investment reserve
:U~
[%]
资本公积-拨款转入 Capital surplus - subsidiary |XQ!xFB
资本公积-外币资本折算差额 Capital surplus - foreign currency translation yCwQ0|
资本公积-其他 Capital surplus - others E@?jsN7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %f@]-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rVkHo*Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :g Ze>
盈余公积-储备基金 Surplus reserve - reserve fund 2D
"mq~V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund CEwG#fZ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales -IPc;`<
主营业务成本 Cost of sales jv W/M.q4
主营业务税金及附加 Sales tax @+\OoOK<L
营业费用 Operating expenses l?ofr*U&-x
管理费用 General and administrative expenses P", 53R+"
财务费用 Financial expenses C; ! )<(Vw
投资收益 Investment income ^K3{6}]
其他业务收入 Other operating income Zf|f $1-
营业外收入 Non-operating income k+&| *!j
补贴收入 Subsidy income JTVCaL3Z
其他业务支出 Other operating expenses mWtwp-
营业外支出 Non-operating expenses TK'(\[E
所得税 Income tax eI- ~
+.
直接人工成本差异(direct labor variance) J|s4c`=
直接材料成本差异(direct material variance) &0M^UvO
在产品计价(work-in-process costing) /<GygRs
联产品成本计算(joint products costing) __)9JF
生产成本汇总程序(accumulation process of procluction cost) Hf#/o{=~}
制造费用差异(manufacturing expenses variance) pmfyvkLS
实际成本与估计成本(actual cost and estimated cost) .a$][Jny
工资费用分配(salary costs allocation) ?!Y2fK=h0
成本曲线(cost curve) Dk:Zeo]+my
农业生产成本(agriculture production cost) D>05F,a
原始成本和重置成本(original cost and replacement cost) vQztD_bX%
工程施工成本 =8[HC}s|$
直接成本与间接成本(direct cost and indirect cost) e KET8v[
可控成本(controllable cost) 1'M<{h<sP
制造费用分配(manufacturing expenses allocation) (G:$/fK
理论成本与应用成本(theory cost and practice cost) yt$V<8a
辅助生产成本分配(auxiliary production cost allocation) NFsMc0{
期间,费用 >pr{)bp G
成本控制程序(procedure of cost control) Dg\fjuK9
成本记录(cost entry, cost recorder cost agenda) je.mX /Lpj
成本计算分批法(job costing method) .I[uXd
成本计算分步法 BH\qm
(X
直接人工成本差异(direct labor variance) n
,`!yw
成本控制方法(cost control method)