递延税款贷项 Deferred taxation credit ADz|Y~V!
股本 Share capital hzo,.hS's
已归还投资 Investment returned 8!>pFVNJf
利润分配-其他转入 Profit appropriation - other transfer in ra2q. H
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Qf]!K6eR
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iH0c1}<k$
利润分配-提取储备基金 Profit appropriation - reserve fund c?",kzo
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CI'5JOqP
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9ksrr{tW
利润分配-利润归还投资 Profit appropriation - return investment by profit d6&tz!f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ]#.# ]}=
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ;gV8f{X{Z
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends +]vl8, 4@
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *?fBmq[j
期初未分配利润 Retained earnings, beginning of the year iL1so+di
资本公积-股本溢价 Capital surplus - share premium a<.@+sj{
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~A4WuA
资本公积-接受现金捐赠 Capital surplus - cash donation X5[sw;rk
资本公积-股权投资准备 Capital surplus - investment reserve jQ}|]pj+
资本公积-拨款转入 Capital surplus - subsidiary V= PoQ9d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l}/UriZ0
资本公积-其他 Capital surplus - others pBkPn+@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve rnE'gH(V'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V=~dgy~@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve yQ50f~9
盈余公积-储备基金 Surplus reserve - reserve fund nQ~L.V
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U$bM:d
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +8I0.,'
主营业务收入 Sales 1j,
Y
主营业务成本 Cost of sales <~w#sIh
主营业务税金及附加 Sales tax 2fB@zF
营业费用 Operating expenses h %S#+t(Bf
管理费用 General and administrative expenses Cx~z^YP'
财务费用 Financial expenses Z9I./s9
投资收益 Investment income wf1DvsJQ
l
其他业务收入 Other operating income IRa*}MJe
营业外收入 Non-operating income cgOoQP/#
补贴收入 Subsidy income _Tz!~z
其他业务支出 Other operating expenses m=V2xoMw6
营业外支出 Non-operating expenses t+ ]+Gn
所得税 Income tax E@KK\m
\e
直接人工成本差异(direct labor variance) WcFZRy-erc
直接材料成本差异(direct material variance) 'QU ?O[CH
在产品计价(work-in-process costing)
=`H(`2
联产品成本计算(joint products costing) 7F\g3^z9`
生产成本汇总程序(accumulation process of procluction cost) % BKTN
@;7
制造费用差异(manufacturing expenses variance) lc7]=,qyF
实际成本与估计成本(actual cost and estimated cost) +\chHOsw
工资费用分配(salary costs allocation) dM$S|,H
成本曲线(cost curve) ZT#G:a
农业生产成本(agriculture production cost) nE84W$\
原始成本和重置成本(original cost and replacement cost) GkFNLM5'
工程施工成本 QCw<* Id+
直接成本与间接成本(direct cost and indirect cost) {r)M@@[
可控成本(controllable cost) 9nE%r\H
制造费用分配(manufacturing expenses allocation) NQ!F`
理论成本与应用成本(theory cost and practice cost) tEj5WEnNE8
辅助生产成本分配(auxiliary production cost allocation) L6.R?4B
期间,费用 +qec>ALAg
成本控制程序(procedure of cost control) DJ^JUVi
成本记录(cost entry, cost recorder cost agenda) B?'ti{p
A9
成本计算分批法(job costing method) v*LL7b0A
成本计算分步法 ):@B1 yR
直接人工成本差异(direct labor variance) }s[/b"%y
成本控制方法(cost control method)