递延税款贷项 Deferred taxation credit F Osd{Fw
股本 Share capital tF`L]1r>
已归还投资 Investment returned <|}Z6Ti
利润分配-其他转入 Profit appropriation - other transfer in FfJp::|ddr
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve B>^6tdz
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #T_!-;(Z
利润分配-提取储备基金 Profit appropriation - reserve fund *#mmk1`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund AygdAg'\
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund t<p#u=jOa
利润分配-利润归还投资 Profit appropriation - return investment by profit vPNbV
利润分配-应付优先股股利 Profit appropriation - preference shares dividends h9H z6
>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SH{@yS[c!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5wx_ol}2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares x|rc[e%k
期初未分配利润 Retained earnings, beginning of the year 2`$*HPj+ G
资本公积-股本溢价 Capital surplus - share premium 2!s PgIz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve cmG27\c RO
资本公积-接受现金捐赠 Capital surplus - cash donation _YF
>Y=D-
资本公积-股权投资准备 Capital surplus - investment reserve V/ G1C^'/
资本公积-拨款转入 Capital surplus - subsidiary N>H@vt~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation STW?0B'Jr
资本公积-其他 Capital surplus - others T UcFx_
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xSmG,}3mF
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve S
H?McBxS
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?}cmES kX@
盈余公积-储备基金 Surplus reserve - reserve fund ?Ij(B}D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund kw#X,h P
盈余公积-利润归还投资 Surplus reserve - reture investment by investment dw"Es;^
主营业务收入 Sales _`udd)Y2
主营业务成本 Cost of sales +#FqC/`l
主营业务税金及附加 Sales tax Z6Fu~D2U y
营业费用 Operating expenses c4tw )O-X
管理费用 General and administrative expenses ]->"4,}
财务费用 Financial expenses *4U_MM#rX
投资收益 Investment income w.?4 }'DK
其他业务收入 Other operating income b w P=f.
营业外收入 Non-operating income zr. \7\v
补贴收入 Subsidy income }HoCfiE=X
其他业务支出 Other operating expenses m)tu~ neM
营业外支出 Non-operating expenses P8z%*/
3NF
所得税 Income tax /mex{+p>tO
直接人工成本差异(direct labor variance) ^jMrM.G Y
直接材料成本差异(direct material variance) d+ q],\"R
在产品计价(work-in-process costing) _re# b?
联产品成本计算(joint products costing) `}Zqmfs
生产成本汇总程序(accumulation process of procluction cost) )UKX\nD"0
制造费用差异(manufacturing expenses variance) QoZV 6
实际成本与估计成本(actual cost and estimated cost) *:n ~j9V-
工资费用分配(salary costs allocation) =0ZRG p
成本曲线(cost curve) # rkq
?
:Q
农业生产成本(agriculture production cost) >@2<^&K`
原始成本和重置成本(original cost and replacement cost) NU=ru/
工程施工成本 xb,d,(^ ]R
直接成本与间接成本(direct cost and indirect cost) f$C{Z9_SX
可控成本(controllable cost) ^K? -+
制造费用分配(manufacturing expenses allocation) :wC\IwG~CE
理论成本与应用成本(theory cost and practice cost) 1rm \ u%
辅助生产成本分配(auxiliary production cost allocation) YRu@;
`
期间,费用 h9) S&Sk{s
成本控制程序(procedure of cost control) &: Q'X
成本记录(cost entry, cost recorder cost agenda) vjS`;^9
成本计算分批法(job costing method) XGl2rX&
成本计算分步法 Ehx9-*]
直接人工成本差异(direct labor variance) bJ^h{]
成本控制方法(cost control method)
