递延税款贷项 Deferred taxation credit pWeD,!f
股本 Share capital m>DJ w7<
已归还投资 Investment returned k7nke^,|
利润分配-其他转入 Profit appropriation - other transfer in g
T0@pxl
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ^HWa owy=
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve LP>GM=S#"
利润分配-提取储备基金 Profit appropriation - reserve fund ?0d#O_la
3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0>3Sn\gZ(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund );xTl6Y9
利润分配-利润归还投资 Profit appropriation - return investment by profit Vo(bro4ZQi
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w*7wSP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^= qL[S6/M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends MwD8a<2Dg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SM.KM_%K
期初未分配利润 Retained earnings, beginning of the year %d0BQ|
资本公积-股本溢价 Capital surplus - share premium EuKkIr/(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _"#n%@
资本公积-接受现金捐赠 Capital surplus - cash donation Bf$`Hf6
资本公积-股权投资准备 Capital surplus - investment reserve ' $"RQ=
资本公积-拨款转入 Capital surplus - subsidiary Md*.q^:
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `dgZ `#
资本公积-其他 Capital surplus - others g7v(g?
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K#x|
/b'5d
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N}'2GBqfU4
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve &iaS3x
盈余公积-储备基金 Surplus reserve - reserve fund D0X!j,Kc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund "BC;zH:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0>ce~KU
主营业务收入 Sales "8\2w]"
主营业务成本 Cost of sales CS;4 ysNf
主营业务税金及附加 Sales tax +6(\7?
营业费用 Operating expenses T@ zV
管理费用 General and administrative expenses OyIIJ!(
财务费用 Financial expenses $nNCBC=
投资收益 Investment income ,HK-mAH
其他业务收入 Other operating income =F46v{la
营业外收入 Non-operating income n"Wlfd0
补贴收入 Subsidy income |}o3EX
其他业务支出 Other operating expenses 7DWGYvv[
营业外支出 Non-operating expenses -o@L"C>
所得税 Income tax )<
p
~
直接人工成本差异(direct labor variance) q!YAA\'31
直接材料成本差异(direct material variance) ^MvBW6
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在产品计价(work-in-process costing) e_IRF+>
联产品成本计算(joint products costing) r"`7ezun:
生产成本汇总程序(accumulation process of procluction cost) fN6n2*wr(
制造费用差异(manufacturing expenses variance)
,: qk+
实际成本与估计成本(actual cost and estimated cost) R#W=*cN
工资费用分配(salary costs allocation) h*\u0yD)
成本曲线(cost curve) [$z-
农业生产成本(agriculture production cost) c'wU$xt.w
原始成本和重置成本(original cost and replacement cost) a:F\4x=
工程施工成本 wotw nE
直接成本与间接成本(direct cost and indirect cost) c-ql
可控成本(controllable cost) mTL JajE/
制造费用分配(manufacturing expenses allocation) k\-h-0[|
理论成本与应用成本(theory cost and practice cost) 9u%(9Ae
辅助生产成本分配(auxiliary production cost allocation) H`rd bE
期间,费用 JgBC:t^\pV
成本控制程序(procedure of cost control) -[[(Zx
成本记录(cost entry, cost recorder cost agenda)
0x fF
成本计算分批法(job costing method) KY\=D 2m
成本计算分步法 _7'5I A
直接人工成本差异(direct labor variance) P[tYu:
成本控制方法(cost control method)