递延税款贷项 Deferred taxation credit }|H w0z P.
股本 Share capital rt5oRf:wY
已归还投资 Investment returned 6pM "h5hA
利润分配-其他转入 Profit appropriation - other transfer in F9m 2C'U
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve `YFkY^T
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p/ziFpU
利润分配-提取储备基金 Profit appropriation - reserve fund {
&\ J)oZ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m+D2hK*
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund zVp[YOS&c
利润分配-利润归还投资 Profit appropriation - return investment by profit NDB*BmG
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S_(&UeTC
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %-@'CN
P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f0 -R hR
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X0^zw^2W
期初未分配利润 Retained earnings, beginning of the year 4 " pS
资本公积-股本溢价 Capital surplus - share premium q
Axf5
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K:}h\ In
资本公积-接受现金捐赠 Capital surplus - cash donation [=XZza.z
资本公积-股权投资准备 Capital surplus - investment reserve "_ nX5J9
资本公积-拨款转入 Capital surplus - subsidiary Mq+viU&
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^z[_U}N\}
资本公积-其他 Capital surplus - others M?E9N{t8)a
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |x1$b 7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xT
{TVHdU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve < h'8w
盈余公积-储备基金 Surplus reserve - reserve fund %3]3r*e&5
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !&@2
盈余公积-利润归还投资 Surplus reserve - reture investment by investment z `\# $
主营业务收入 Sales f?2zLE>u
主营业务成本 Cost of sales '9^E8+=|
主营业务税金及附加 Sales tax !Bag}|#
营业费用 Operating expenses II.<S C
管理费用 General and administrative expenses
bZxv/\
财务费用 Financial expenses 5\uN Es$T
投资收益 Investment income aF D="Zh
其他业务收入 Other operating income slu$2-H
营业外收入 Non-operating income b0y-H/d/}
补贴收入 Subsidy income vad|Rp l
其他业务支出 Other operating expenses }j& O/ Up
营业外支出 Non-operating expenses b OW}"
所得税 Income tax 5k K= S
直接人工成本差异(direct labor variance) HkW/G[7x&
直接材料成本差异(direct material variance) G"}qV%"6"
在产品计价(work-in-process costing) kBrvl^D{5
联产品成本计算(joint products costing) kJ/+IGV^v
生产成本汇总程序(accumulation process of procluction cost) (:ZP t(1
制造费用差异(manufacturing expenses variance) A
dDQWJ^r
实际成本与估计成本(actual cost and estimated cost) wU bmzP.
工资费用分配(salary costs allocation) 7 2`/d`
成本曲线(cost curve) fW(;
农业生产成本(agriculture production cost) Tsu\oJ[
原始成本和重置成本(original cost and replacement cost) LOe4c0C6Ca
工程施工成本 )m|C8[ u
直接成本与间接成本(direct cost and indirect cost) ZmNZS0j
可控成本(controllable cost)
Q{
O/xLf
制造费用分配(manufacturing expenses allocation) 7^HpVcSM
理论成本与应用成本(theory cost and practice cost) _\p`4-.V
辅助生产成本分配(auxiliary production cost allocation) AlUJ1^o)
期间,费用 8^i[j\Y;6
成本控制程序(procedure of cost control) \{kHS
V%z
成本记录(cost entry, cost recorder cost agenda) C2NzP & FD
成本计算分批法(job costing method) OE6#YT
成本计算分步法
1U
直接人工成本差异(direct labor variance) k
9cK b f@
成本控制方法(cost control method)
