递延税款贷项 Deferred taxation credit cWajrLw
股本 Share capital h=_mNG>R)
已归还投资 Investment returned @,XSs
利润分配-其他转入 Profit appropriation - other transfer in r\;ut4 wy
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @AYRiOodi
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jSc#+
_y
利润分配-提取储备基金 Profit appropriation - reserve fund @ |'5 n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q]o C47(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund XR!us/U`a
利润分配-利润归还投资 Profit appropriation - return investment by profit US
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fb da
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `-3o+ID\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'EFyIVezg9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gl&5l1&
期初未分配利润 Retained earnings, beginning of the year Ma| qHg
资本公积-股本溢价 Capital surplus - share premium >
hH0Q5aL
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jjM{]
资本公积-接受现金捐赠 Capital surplus - cash donation n&A'C \
资本公积-股权投资准备 Capital surplus - investment reserve Su 5>$
资本公积-拨款转入 Capital surplus - subsidiary ~z Hg[X*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9_sA&2P{uV
资本公积-其他 Capital surplus - others -R>}u'EG>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i_][P T
H
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {647| j;e
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve TE )gVE]
盈余公积-储备基金 Surplus reserve - reserve fund %6--}bY^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -uh(?])H
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]; %0qb
主营业务收入 Sales ddVa.0Z!<
主营业务成本 Cost of sales NzKUtwnIz
主营业务税金及附加 Sales tax K gN)JD>
营业费用 Operating expenses $Ci0 I+5w
管理费用 General and administrative expenses <5=JE*s$NS
财务费用 Financial expenses jp'
K%P
投资收益 Investment income sE{ pzPq!
其他业务收入 Other operating income Dup;e&9g
营业外收入 Non-operating income m0{ !hF[^
补贴收入 Subsidy income n&MG7`]N
其他业务支出 Other operating expenses 6oSQQhge
营业外支出 Non-operating expenses 5<L_|d)0"
所得税 Income tax 7=]i~7uy
直接人工成本差异(direct labor variance) w:' dhr':
直接材料成本差异(direct material variance) ~XeFOM q
在产品计价(work-in-process costing) }3R13
联产品成本计算(joint products costing) Jgu94.;5
生产成本汇总程序(accumulation process of procluction cost) 4 g.
bR
制造费用差异(manufacturing expenses variance) Xtq{%
实际成本与估计成本(actual cost and estimated cost) 5X.e*;
工资费用分配(salary costs allocation) ob_I]~^I?|
成本曲线(cost curve) >u% ]6_[
农业生产成本(agriculture production cost) } IEb yb
原始成本和重置成本(original cost and replacement cost) `]Bxn) b(
工程施工成本 Il.E
d-&62
直接成本与间接成本(direct cost and indirect cost) Jx#k, Z4
可控成本(controllable cost) ~el3I=KC}
制造费用分配(manufacturing expenses allocation) ,&U4a1%i#c
理论成本与应用成本(theory cost and practice cost) !se0F.K
辅助生产成本分配(auxiliary production cost allocation) kX:tc
期间,费用 L}#0I+M l7
成本控制程序(procedure of cost control)
kj5Q\vr)
成本记录(cost entry, cost recorder cost agenda) -yDs<
Xl
成本计算分批法(job costing method) t?nX=i*~]
成本计算分步法 |+ge8uu?C
直接人工成本差异(direct labor variance) w
#i[ _
成本控制方法(cost control method)
