递延税款贷项 Deferred taxation credit $q6'VLPo
股本 Share capital `1[GY){?)
已归还投资 Investment returned S3k>34_%9
利润分配-其他转入 Profit appropriation - other transfer in 'Na/AcRdg
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !B3lsXLSY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve FiQx5}MMhu
利润分配-提取储备基金 Profit appropriation - reserve fund \#A=twp
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund igW>C2J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund F^]?'`7md
利润分配-利润归还投资 Profit appropriation - return investment by profit F& 'HZX
利润分配-应付优先股股利 Profit appropriation - preference shares dividends O<x53MN^
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve *ppb 4R;CW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends KrFV 4J[
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ] cv|A^
期初未分配利润 Retained earnings, beginning of the year Y{8L ~U:
资本公积-股本溢价 Capital surplus - share premium '*KP{"3\
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Z)U#5|sf
资本公积-接受现金捐赠 Capital surplus - cash donation /e5Fx
资本公积-股权投资准备 Capital surplus - investment reserve H5N(MihT
资本公积-拨款转入 Capital surplus - subsidiary -e{H 8 ro
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,Wp0,>!
资本公积-其他 Capital surplus - others Z0~ }'K
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Mlpq2I_x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 79^on8 k}
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d\ &jl`8*
盈余公积-储备基金 Surplus reserve - reserve fund S %"7`xl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund e XU;UO^
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rGZ @pO2
主营业务收入 Sales T'*.LpNP,
主营业务成本 Cost of sales N[$(y}
!s
主营业务税金及附加 Sales tax /rNY;qXM
营业费用 Operating expenses Xm`K@hJ@
管理费用 General and administrative expenses Q#bFW?>y,
财务费用 Financial expenses Z v=p0xH
投资收益 Investment income K6 ,5C0
其他业务收入 Other operating income ?nFT51 t/4
营业外收入 Non-operating income ,
"zS
pN
补贴收入 Subsidy income c3lfmTT6^
其他业务支出 Other operating expenses V,uhBMT#
营业外支出 Non-operating expenses 9tS& $-
所得税 Income tax b)u9#%Q
直接人工成本差异(direct labor variance) + {/zP{jH
直接材料成本差异(direct material variance)
FFgy=F
在产品计价(work-in-process costing) l! ye\
联产品成本计算(joint products costing) ZU yM:$
生产成本汇总程序(accumulation process of procluction cost) IEzZ$9,A5
制造费用差异(manufacturing expenses variance) )^!-Aj \x
实际成本与估计成本(actual cost and estimated cost) $`'^&o;&f
工资费用分配(salary costs allocation) $M x.8FC +
成本曲线(cost curve) ,Z%!38gGsu
农业生产成本(agriculture production cost) ji( S ?^
原始成本和重置成本(original cost and replacement cost) "VWxHRVg4M
工程施工成本 LFSO HJj
直接成本与间接成本(direct cost and indirect cost) gW S4 9*O
可控成本(controllable cost) E" X
i
制造费用分配(manufacturing expenses allocation) )m[!HE`cZ
理论成本与应用成本(theory cost and practice cost) %!rsu-W:Y
辅助生产成本分配(auxiliary production cost allocation) i=2+1 ;K
期间,费用 $zCUQthL@
成本控制程序(procedure of cost control) !wrl.A/P
成本记录(cost entry, cost recorder cost agenda) V!KtF
成本计算分批法(job costing method) yB. 6U56
成本计算分步法 rMlbj2T
直接人工成本差异(direct labor variance) xDr
*|d
成本控制方法(cost control method)
