递延税款贷项 Deferred taxation credit Q9?t[ir
股本 Share capital xi'>m IT
已归还投资 Investment returned )NW6?Pu"
利润分配-其他转入 Profit appropriation - other transfer in "HIXm
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Qvoqx>2p5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~oD8Rnf
利润分配-提取储备基金 Profit appropriation - reserve fund )@g;j>
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund fnu"*5bE
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~Gv#iRi>
利润分配-利润归还投资 Profit appropriation - return investment by profit a
}nbo4jK
利润分配-应付优先股股利 Profit appropriation - preference shares dividends X" R<J#4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve P\R27Jd
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "4xfrlOc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7^e +
期初未分配利润 Retained earnings, beginning of the year ' [0AHM
资本公积-股本溢价 Capital surplus - share premium Oe]&(
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iU2KEqCm
资本公积-接受现金捐赠 Capital surplus - cash donation ^HA
%q8| n
资本公积-股权投资准备 Capital surplus - investment reserve -pb&-@Hul
资本公积-拨款转入 Capital surplus - subsidiary =[tSd)D,y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c|~6Ie
资本公积-其他 Capital surplus - others yX/";Oe
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v90T{1+M|4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }=}>9DSM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve h8 @
盈余公积-储备基金 Surplus reserve - reserve fund ,TC;{ $O5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 30cd|
S?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Xa9TS"
主营业务收入 Sales iZ,YxN<R
主营业务成本 Cost of sales JWO=!^
主营业务税金及附加 Sales tax ra7uU*
营业费用 Operating expenses ?/#}ZZK^
管理费用 General and administrative expenses 83ipf"]*
财务费用 Financial expenses dj9?t
投资收益 Investment income ZU2laqa_
其他业务收入 Other operating income Wsj=!Obc
营业外收入 Non-operating income C*70;:b
补贴收入 Subsidy income `iShJ
z96
其他业务支出 Other operating expenses ~%y @Xsot>
营业外支出 Non-operating expenses f^<6`Aeq
所得税 Income tax h1"zV6U
直接人工成本差异(direct labor variance) *wbZ;rfF
直接材料成本差异(direct material variance) C'mL&
在产品计价(work-in-process costing) #VbVsl
联产品成本计算(joint products costing) ;e8V
+h
生产成本汇总程序(accumulation process of procluction cost) _!V%fw
制造费用差异(manufacturing expenses variance) $a;]_ Y
实际成本与估计成本(actual cost and estimated cost) alFjc.~}
工资费用分配(salary costs allocation) ;&;W
T
成本曲线(cost curve) "E=j|q
农业生产成本(agriculture production cost) %'Xk)-+y
原始成本和重置成本(original cost and replacement cost) \>/M .2
工程施工成本 i, n D5@#
直接成本与间接成本(direct cost and indirect cost) 6)gd^{
可控成本(controllable cost) [Gr*,nVvB
制造费用分配(manufacturing expenses allocation) CZ{k@z`r
理论成本与应用成本(theory cost and practice cost) Q}AE.Ef@<
辅助生产成本分配(auxiliary production cost allocation) QP I+y8N=
期间,费用 WgR4Ix^L#
成本控制程序(procedure of cost control) S5=Udd"
成本记录(cost entry, cost recorder cost agenda) t` ^Vb-
成本计算分批法(job costing method) kUHE\L.Y]
成本计算分步法 M~
h8Crz
直接人工成本差异(direct labor variance) 5 MxL*DB=b
成本控制方法(cost control method)