递延税款贷项 Deferred taxation credit 3!}#@<j
股本 Share capital F0|T%!FB>%
已归还投资 Investment returned I#,,h4C
利润分配-其他转入 Profit appropriation - other transfer in uUJ2d84tV
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -p)HH@6a
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve c'(]n]a%
利润分配-提取储备基金 Profit appropriation - reserve fund r!zNcN(%cs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund o2.!
G
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W35nnBU
利润分配-利润归还投资 Profit appropriation - return investment by profit gz88$BT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 95+}NJ;r
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve oFsMQ Py
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :*8@MjZ4
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `hfwZ*s
期初未分配利润 Retained earnings, beginning of the year Z$pR_dazU
资本公积-股本溢价 Capital surplus - share premium -kJF@w6u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve SZ0Zi\W
资本公积-接受现金捐赠 Capital surplus - cash donation
']dTW#i
资本公积-股权投资准备 Capital surplus - investment reserve ogPfz/ hw
资本公积-拨款转入 Capital surplus - subsidiary `Yut1N
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +&t{IP(?
资本公积-其他 Capital surplus - others B]hZ4.B1
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Qvq
BT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve p\,lbrv
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZWr\v!4
盈余公积-储备基金 Surplus reserve - reserve fund JLeV@NO
盈余公积-企业发展基金 Surplus reserve - enterprise development fund `^6}Dn
盈余公积-利润归还投资 Surplus reserve - reture investment by investment !#X^nlc
主营业务收入 Sales > W0hrt?b
主营业务成本 Cost of sales Kc(_?`
主营业务税金及附加 Sales tax S=my;M-
营业费用 Operating expenses zxj!ihs<
管理费用 General and administrative expenses
t,H,
*2
财务费用 Financial expenses 1'g?B
`
投资收益 Investment income \myj Y
其他业务收入 Other operating income ?,Hk]Rl3
营业外收入 Non-operating income F-ZD6l
9O
补贴收入 Subsidy income q| j;dI&
其他业务支出 Other operating expenses M35}5+
营业外支出 Non-operating expenses yRy9*r=
所得税 Income tax K'71uW>
直接人工成本差异(direct labor variance) @Xh4ZMyEx
直接材料成本差异(direct material variance) S-L6KA{
在产品计价(work-in-process costing) K@d`jb4T
联产品成本计算(joint products costing) )pzXC
生产成本汇总程序(accumulation process of procluction cost) B kC(9[Ei
制造费用差异(manufacturing expenses variance) L72GF5+!!
实际成本与估计成本(actual cost and estimated cost) D QZS%)
工资费用分配(salary costs allocation) WUxr@0
成本曲线(cost curve) R
`'@$"
农业生产成本(agriculture production cost) jLEU V
原始成本和重置成本(original cost and replacement cost) a'A0CQ
工程施工成本 R
vY
`9D
直接成本与间接成本(direct cost and indirect cost) P]y5E9
k
可控成本(controllable cost) KYeA=
制造费用分配(manufacturing expenses allocation) lF#Kg!-l
理论成本与应用成本(theory cost and practice cost) JlH|=nIaj6
辅助生产成本分配(auxiliary production cost allocation) CBv
BBt*
期间,费用 "=RB
#
成本控制程序(procedure of cost control) @emZwN"m
成本记录(cost entry, cost recorder cost agenda) *}0Q S@FN
成本计算分批法(job costing method) [Z[)hUXE?
成本计算分步法 %Cr-cR0
直接人工成本差异(direct labor variance) Dp'/uCW)
成本控制方法(cost control method)