递延税款贷项 Deferred taxation credit L=s8em]7l
股本 Share capital ~{kA;uw
已归还投资 Investment returned
!y!s/i&P%
利润分配-其他转入 Profit appropriation - other transfer in /^&$ma\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _n4`mL8>kH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve !ueh%V Ky
利润分配-提取储备基金 Profit appropriation - reserve fund w>Ft5"z
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o$*DFvk
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *]k E3
利润分配-利润归还投资 Profit appropriation - return investment by profit |Q?$n3-f"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends mt e3k=17
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve OT)`)PZ"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends qPhVc9D#
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares U^-J_yq
期初未分配利润 Retained earnings, beginning of the year f)Z'#[A*t7
资本公积-股本溢价 Capital surplus - share premium %VXIiu[
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {c&9}u$e
资本公积-接受现金捐赠 Capital surplus - cash donation +s [_
4
资本公积-股权投资准备 Capital surplus - investment reserve Vt9o8naz
资本公积-拨款转入 Capital surplus - subsidiary lb"T'}q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation i@<w"yNd_
资本公积-其他 Capital surplus - others W>P :EI1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve pBQ[lPCY/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {z'Gg
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve WFqOVI*l
盈余公积-储备基金 Surplus reserve - reserve fund PM {L}tEQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ~ r$I&8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment F{}:e QD
主营业务收入 Sales =3,Sjme
主营业务成本 Cost of sales `0{qfms
主营业务税金及附加 Sales tax {>brue*)
营业费用 Operating expenses _tO2PIL@Z
管理费用 General and administrative expenses o9v9
bL+X
财务费用 Financial expenses sn@)L ~$V
投资收益 Investment income H@k$sZ.
其他业务收入 Other operating income A+3=OBpkW0
营业外收入 Non-operating income %u]>K(tU
补贴收入 Subsidy income BTE&7/i21
其他业务支出 Other operating expenses ({!*&DVu
营业外支出 Non-operating expenses ;:Kc{B.s
所得税 Income tax 2b:I.
直接人工成本差异(direct labor variance) )9!ZkZbv_m
直接材料成本差异(direct material variance) M49Hm[0(
在产品计价(work-in-process costing) i\MW'b
联产品成本计算(joint products costing) <)@^TRS
生产成本汇总程序(accumulation process of procluction cost)
uQWd`7
制造费用差异(manufacturing expenses variance) 2L 1Azx
实际成本与估计成本(actual cost and estimated cost) <R#:K7>O
工资费用分配(salary costs allocation) &0-Pl.
M
成本曲线(cost curve) e9B$"_ &2
农业生产成本(agriculture production cost) [@s5v
原始成本和重置成本(original cost and replacement cost) F0Z cV>j}
工程施工成本 I
RI<no
直接成本与间接成本(direct cost and indirect cost) G&7 } m
可控成本(controllable cost) ^}GR!990
制造费用分配(manufacturing expenses allocation) T9'5V@
理论成本与应用成本(theory cost and practice cost) HMR!XF&JjC
辅助生产成本分配(auxiliary production cost allocation) I]ol[
X0S
期间,费用 ]6HnK%
成本控制程序(procedure of cost control) 6r,zOs-I]
成本记录(cost entry, cost recorder cost agenda) E95VR?nUg
成本计算分批法(job costing method) @;d7#!:cE
成本计算分步法 Lismo#
直接人工成本差异(direct labor variance) jbTyM"Y
成本控制方法(cost control method)