递延税款贷项 Deferred taxation credit bkc*it
股本 Share capital 8*x=Fm,Ok
已归还投资 Investment returned jFJ}sX9]
利润分配-其他转入 Profit appropriation - other transfer in R}cNhZC
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }Z{FPW.QK
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8\^A;5
利润分配-提取储备基金 Profit appropriation - reserve fund O@4 J=P=w
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -cijLlz%+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YSB=nd_
利润分配-利润归还投资 Profit appropriation - return investment by profit &q@brX<,=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends - U\'Emu4
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]%y>l j?Y
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hlDB'8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares q2s0g*z
期初未分配利润 Retained earnings, beginning of the year ca,W:9#.xn
资本公积-股本溢价 Capital surplus - share premium 1.+6x4%rV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X9NP,6
资本公积-接受现金捐赠 Capital surplus - cash donation d$n31F
资本公积-股权投资准备 Capital surplus - investment reserve V.z8
]iG
资本公积-拨款转入 Capital surplus - subsidiary |35OA/O?X
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
O$}.b=N9
资本公积-其他 Capital surplus - others /aMOZ=,q}
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SJ<v< B
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve yi*EobP
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve `CH,QT7e
盈余公积-储备基金 Surplus reserve - reserve fund oda,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund C l,vBjl h
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $xbW*w
主营业务收入 Sales as|w} $
主营业务成本 Cost of sales p
A8As
主营业务税金及附加 Sales tax QF\nf_X
营业费用 Operating expenses q[C?1Kc.z
管理费用 General and administrative expenses ]/H6%"CTa
财务费用 Financial expenses gK9d `5
投资收益 Investment income /1v9U|j
其他业务收入 Other operating income {x.0Yh7
营业外收入 Non-operating income )0iN2L]U;
补贴收入 Subsidy income 4k-Ak6s
其他业务支出 Other operating expenses #MlpOk*G
营业外支出 Non-operating expenses y/c3x*l.xL
所得税 Income tax ?q9]H5\
直接人工成本差异(direct labor variance) uB
a<5YDF
直接材料成本差异(direct material variance) R-j*fO}
在产品计价(work-in-process costing) CDRbYO
联产品成本计算(joint products costing) eF22 ~P
生产成本汇总程序(accumulation process of procluction cost) nAEyL+6U
制造费用差异(manufacturing expenses variance) 8>,w8(Nt
实际成本与估计成本(actual cost and estimated cost) z&tC5]#
工资费用分配(salary costs allocation) U]~@_j
成本曲线(cost curve) %Qlc?Wl:
农业生产成本(agriculture production cost) 3g;,
原始成本和重置成本(original cost and replacement cost) )\=xPfs
工程施工成本 ~cCMLK em
直接成本与间接成本(direct cost and indirect cost) p>;@]!YWQ
可控成本(controllable cost) 26rg-?;V^
制造费用分配(manufacturing expenses allocation) a
@2fJ}
理论成本与应用成本(theory cost and practice cost) f4b9o[,s2e
辅助生产成本分配(auxiliary production cost allocation) ZQ_6I}i")
期间,费用 ,M;9|kE*
成本控制程序(procedure of cost control) uW(-?
成本记录(cost entry, cost recorder cost agenda)
Rbf6/C
成本计算分批法(job costing method) v/q-{1
成本计算分步法 X!ruQem /
直接人工成本差异(direct labor variance) hj9TiH/+
成本控制方法(cost control method)