递延税款贷项 Deferred taxation credit S3" js4a
股本 Share capital `~( P
已归还投资 Investment returned ?v2OoNQ
利润分配-其他转入 Profit appropriation - other transfer in J.x>*3< l
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;K?fAspSH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ki6`d?
利润分配-提取储备基金 Profit appropriation - reserve fund C]UBu-]#S
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T6f{'.w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
uh`@ qmu)
利润分配-利润归还投资 Profit appropriation - return investment by profit (^g?/i1@d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends o"^}2^)_SR
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zx\N^R;Jq
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )>,b>7
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >vg!<%]W
]
期初未分配利润 Retained earnings, beginning of the year :V2j'R ,
资本公积-股本溢价 Capital surplus - share premium MBCA%3z08
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :
=04_5 z
资本公积-接受现金捐赠 Capital surplus - cash donation xmtbSRgK9
资本公积-股权投资准备 Capital surplus - investment reserve v8Nc q uv
资本公积-拨款转入 Capital surplus - subsidiary =5&)^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O?@1</r ^
资本公积-其他 Capital surplus - others [Dq7mqr$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #&">x7?5
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2]NP7Ee8 Z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve E U, 4 qO
盈余公积-储备基金 Surplus reserve - reserve fund @1P1n8mH]
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ua:.97~Ym
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9#%(%s 2 +
主营业务收入 Sales =!xeki]|9
主营业务成本 Cost of sales h~elF1dG
主营业务税金及附加 Sales tax $X5~9s1Wl
营业费用 Operating expenses pooi8" G
管理费用 General and administrative expenses 8 Oeg"d
财务费用 Financial expenses 49
3ik
投资收益 Investment income tZ[B fO
其他业务收入 Other operating income .]Z M2
营业外收入 Non-operating income {549 &]/o
补贴收入 Subsidy income y{ 9 0A
其他业务支出 Other operating expenses c} mJ6 Pt
营业外支出 Non-operating expenses MCQ>BP
所得税 Income tax d8M"vd
直接人工成本差异(direct labor variance) := ~%&
直接材料成本差异(direct material variance) MvY0?!v
在产品计价(work-in-process costing) K_`*ZV{r
联产品成本计算(joint products costing) 2Z@<llsi
生产成本汇总程序(accumulation process of procluction cost) *cp|lW !ag
制造费用差异(manufacturing expenses variance) *wp'`3y}
实际成本与估计成本(actual cost and estimated cost) z$G?J+?J
工资费用分配(salary costs allocation) Xkl^!,
成本曲线(cost curve) J+\F)k>r
农业生产成本(agriculture production cost) [
CPZj*|b
原始成本和重置成本(original cost and replacement cost) ~N[hY1}X[
工程施工成本 O(
he
直接成本与间接成本(direct cost and indirect cost) $},:z]%D
可控成本(controllable cost) K@n .$g
制造费用分配(manufacturing expenses allocation) ^yK94U;<Gy
理论成本与应用成本(theory cost and practice cost) i*_KHK
辅助生产成本分配(auxiliary production cost allocation) 0&/1{Dk*n
期间,费用 SX^f h.
成本控制程序(procedure of cost control) ;~]&$ 2sk
成本记录(cost entry, cost recorder cost agenda) <zZAVGb4I
成本计算分批法(job costing method) 'n: Ft
成本计算分步法 ErESk"2t
直接人工成本差异(direct labor variance) e+y< a~N
成本控制方法(cost control method)
