递延税款贷项 Deferred taxation credit H d7Vp:KM
股本 Share capital _*{Lha
已归还投资 Investment returned Z 5P4 H
利润分配-其他转入 Profit appropriation - other transfer in j"pyK@v2B
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve O8v9tGZoh
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <"3${'$k`
利润分配-提取储备基金 Profit appropriation - reserve fund a+ O?bO
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund BG.8 q4[
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
}hm_Ws
利润分配-利润归还投资 Profit appropriation - return investment by profit 5&_")k3$*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends z%JN| 5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pXBh^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends U H+#Nel+!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }.WO=IZ
期初未分配利润 Retained earnings, beginning of the year X
Dyo=A]
资本公积-股本溢价 Capital surplus - share premium 0Y0`$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xC0y2+)|
资本公积-接受现金捐赠 Capital surplus - cash donation m#O; 1/P
资本公积-股权投资准备 Capital surplus - investment reserve 2
w!
0$
资本公积-拨款转入 Capital surplus - subsidiary &%)F5PT
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #D?w,<_8,
资本公积-其他 Capital surplus - others B Nb_i H
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |f1^&97=+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve c(b`eUOO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 9jx>&MnWs
盈余公积-储备基金 Surplus reserve - reserve fund GiK,+M"d
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 8I#^qr5
盈余公积-利润归还投资 Surplus reserve - reture investment by investment X_bB6A6
主营业务收入 Sales %1{O
主营业务成本 Cost of sales vflC{,{=k>
主营业务税金及附加 Sales tax ;p<BiC$b
营业费用 Operating expenses oOubqx
管理费用 General and administrative expenses JX&%5sn(
财务费用 Financial expenses ePaC8sd0
投资收益 Investment income iYw1{U
其他业务收入 Other operating income i$hWX4L
营业外收入 Non-operating income k
7@:e$7
补贴收入 Subsidy income OR'e!{
其他业务支出 Other operating expenses 28+{
营业外支出 Non-operating expenses %Q.M& U
所得税 Income tax 0Ny +NE:6M
直接人工成本差异(direct labor variance) 8ql<7RTM!
直接材料成本差异(direct material variance) ]]}i
Sw'
在产品计价(work-in-process costing) DR]oK_
联产品成本计算(joint products costing) k$#1T +(G
生产成本汇总程序(accumulation process of procluction cost) @
7Ln1v
制造费用差异(manufacturing expenses variance) a0B%x!y^
实际成本与估计成本(actual cost and estimated cost) -!M>;M@
工资费用分配(salary costs allocation) I1dOMu9
成本曲线(cost curve) -=UvOzw
农业生产成本(agriculture production cost) l>BM}hS
原始成本和重置成本(original cost and replacement cost) |D
VFi2
工程施工成本 0HbCT3g.
直接成本与间接成本(direct cost and indirect cost) H+gB|
可控成本(controllable cost) 4&
e<Sc64
制造费用分配(manufacturing expenses allocation) 2lN0Sf@
理论成本与应用成本(theory cost and practice cost) *J':U>p
辅助生产成本分配(auxiliary production cost allocation) <Zfh5AM
期间,费用 OH]45bd
&7
成本控制程序(procedure of cost control) )u]=^
成本记录(cost entry, cost recorder cost agenda) 8-kR {9r
成本计算分批法(job costing method) pj3H4yCM:
成本计算分步法 MAX?,-x
直接人工成本差异(direct labor variance) rG[
2.\&
成本控制方法(cost control method)