递延税款贷项 Deferred taxation credit ^[6#Kw&E
股本 Share capital !/]z-z2>
已归还投资 Investment returned vcZ"4%w
利润分配-其他转入 Profit appropriation - other transfer in Rsx?8Y^5
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve $,o@&QT?AT
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RLO<5L
利润分配-提取储备基金 Profit appropriation - reserve fund /Ri-iC >
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ($!g= 7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QS@eqN
利润分配-利润归还投资 Profit appropriation - return investment by profit A~;.9{6J[t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8mC$p6Okd
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H|3CZ=U?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sfp.> bMj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mj ,Oy
期初未分配利润 Retained earnings, beginning of the year keJ-ohv)
资本公积-股本溢价 Capital surplus - share premium bRJ]avR
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve V$ho9gQ!l[
资本公积-接受现金捐赠 Capital surplus - cash donation [4-u{Tu
资本公积-股权投资准备 Capital surplus - investment reserve } :T}N]
资本公积-拨款转入 Capital surplus - subsidiary A{wk$`vH
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )o;n2T#O
资本公积-其他 Capital surplus - others uFG ;AY|
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {~V_6wY g
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {DX1/49
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BPu>_$C
盈余公积-储备基金 Surplus reserve - reserve fund jF
{)2|5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zomg$@j
盈余公积-利润归还投资 Surplus reserve - reture investment by investment GPAz#0p
主营业务收入 Sales k~]\kv=
主营业务成本 Cost of sales j?(@x>HA
主营业务税金及附加 Sales tax 5IP@_GV|
营业费用 Operating expenses 2\#~%D>[
管理费用 General and administrative expenses 7H. HiyppW
财务费用 Financial expenses P9]95.j
投资收益 Investment income \r}*<CRr6
其他业务收入 Other operating income Mvk#$:8e
营业外收入 Non-operating income _mDvRFq
补贴收入 Subsidy income wEEFpn_
其他业务支出 Other operating expenses [ZETyM`
营业外支出 Non-operating expenses ;_1> nXh
所得税 Income tax nVk]Qe
直接人工成本差异(direct labor variance) '~7 6Y9mv
直接材料成本差异(direct material variance) TZ:dY x
在产品计价(work-in-process costing)
&_Z8:5e
联产品成本计算(joint products costing) 4OdK@+-8U
生产成本汇总程序(accumulation process of procluction cost) HgRfMiC
制造费用差异(manufacturing expenses variance) :LB< z#M
实际成本与估计成本(actual cost and estimated cost) BBsZPJ5
工资费用分配(salary costs allocation) _aOsFFB1KF
成本曲线(cost curve) 5G#K)s(QC
农业生产成本(agriculture production cost) (d-j/v*4
原始成本和重置成本(original cost and replacement cost) fQ,(,^!;
工程施工成本 I`}x
9t
直接成本与间接成本(direct cost and indirect cost) d
YhLk2
可控成本(controllable cost) }q~xr3#
制造费用分配(manufacturing expenses allocation) MM Nz2DEy[
理论成本与应用成本(theory cost and practice cost) Zx,aj
辅助生产成本分配(auxiliary production cost allocation) wq3 V&@.
期间,费用 \8SHX
成本控制程序(procedure of cost control)
\4&FW|mx
成本记录(cost entry, cost recorder cost agenda)
h9
3
成本计算分批法(job costing method)
Uf-`g>
成本计算分步法 JOx""R8T5
直接人工成本差异(direct labor variance) A\<WnG>xjP
成本控制方法(cost control method)