递延税款贷项 Deferred taxation credit &C:IX\
股本 Share capital BIH-"vTy
已归还投资 Investment returned q~rEq%tk
利润分配-其他转入 Profit appropriation - other transfer in !'Ak&j1:`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2Zm0qJ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve sZ'nYo
利润分配-提取储备基金 Profit appropriation - reserve fund LhN|1f:9:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund md+nj{Ib
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @<,X0S
利润分配-利润归还投资 Profit appropriation - return investment by profit $5>e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8bxfj<O,
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve __uA}fZp
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends SfA\}@3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares rDl*d`He!
期初未分配利润 Retained earnings, beginning of the year "<6G6?sz
资本公积-股本溢价 Capital surplus - share premium bT</3>+C
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >d@&2F TO
资本公积-接受现金捐赠 Capital surplus - cash donation ky8_UnaO
资本公积-股权投资准备 Capital surplus - investment reserve z Eq GD2"
资本公积-拨款转入 Capital surplus - subsidiary vp1941P
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @efh{
资本公积-其他 Capital surplus - others M\vwI"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,y1PbA0m
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }I2wjO
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w}L]X1#sF
盈余公积-储备基金 Surplus reserve - reserve fund 4Xgg%@C
盈余公积-企业发展基金 Surplus reserve - enterprise development fund zofa-7'Bn
盈余公积-利润归还投资 Surplus reserve - reture investment by investment bw(a6qKK
主营业务收入 Sales &]V.S7LC#
主营业务成本 Cost of sales dA#Q}.*r
主营业务税金及附加 Sales tax s:?SF.
营业费用 Operating expenses FO+Zue.RS
管理费用 General and administrative expenses 2iHUZzz\
财务费用 Financial expenses ^/)^7\@
投资收益 Investment income ks&*O!h
其他业务收入 Other operating income *lYVY)L
营业外收入 Non-operating income ^pxX]G]
补贴收入 Subsidy income z-BXd
其他业务支出 Other operating expenses @_-hk|Nl@
营业外支出 Non-operating expenses C7XxFh
所得税 Income tax 2SD`OABf#
直接人工成本差异(direct labor variance) QFE:tBHe
直接材料成本差异(direct material variance) ,bXe<L)
在产品计价(work-in-process costing) H=@}=aPf
联产品成本计算(joint products costing) x%s-+
&
生产成本汇总程序(accumulation process of procluction cost) t\
?ik6
制造费用差异(manufacturing expenses variance) 1!ii;s^e
实际成本与估计成本(actual cost and estimated cost) VQ"hUX8
工资费用分配(salary costs allocation) Nc1"g1JR
成本曲线(cost curve) &[_g6OL
农业生产成本(agriculture production cost) Ua<5U5
原始成本和重置成本(original cost and replacement cost) Ld\R:{M"
工程施工成本 6rh5h:
直接成本与间接成本(direct cost and indirect cost) B%"
d~5Y
可控成本(controllable cost) M*y)6H k~
制造费用分配(manufacturing expenses allocation) kv]~'Srk
理论成本与应用成本(theory cost and practice cost) 2-&k^Gl!:
辅助生产成本分配(auxiliary production cost allocation) 6,o~\8ia
期间,费用 E08klC0
成本控制程序(procedure of cost control) WgR).Yx
成本记录(cost entry, cost recorder cost agenda) O&vV
v _zh
成本计算分批法(job costing method) |^0XYBxQ
成本计算分步法 3Q"<<pi!~
直接人工成本差异(direct labor variance) BYp
G
成本控制方法(cost control method)