递延税款贷项 Deferred taxation credit 8> .J1 C
股本 Share capital "F}'~HWZp
已归还投资 Investment returned :gB[O>'<m
利润分配-其他转入 Profit appropriation - other transfer in <N`
J`J-[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve E!Zx#XP1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve GV^ i`r^"
利润分配-提取储备基金 Profit appropriation - reserve fund 3"kd jOB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund (s1k$@d
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .!6>oL/iF
利润分配-利润归还投资 Profit appropriation - return investment by profit m "M("%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <97d[/7 i
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =fYL}m5E
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends hx f'5uc
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares RC^9HuR&
期初未分配利润 Retained earnings, beginning of the year T /mI[*1xI
资本公积-股本溢价 Capital surplus - share premium s
( 0*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v"MX>^/<
资本公积-接受现金捐赠 Capital surplus - cash donation .iQT5c
资本公积-股权投资准备 Capital surplus - investment reserve {\z({Wlb ]
资本公积-拨款转入 Capital surplus - subsidiary V=X:=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y'u7 IX}
资本公积-其他 Capital surplus - others }HG#s4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b: (-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve k` {@pt.
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S8l1"/?aHE
盈余公积-储备基金 Surplus reserve - reserve fund Y(+^;Y3U
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $XU5??8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %"X-&1vV
主营业务收入 Sales cNKUu~C+
主营业务成本 Cost of sales WnH UE
主营业务税金及附加 Sales tax *1'`"D~
营业费用 Operating expenses rFZrYm
管理费用 General and administrative expenses i,nm`Z>u
财务费用 Financial expenses ?|1M v1C?
投资收益 Investment income JI/_ce
其他业务收入 Other operating income j6,ZEm
营业外收入 Non-operating income ;oxAe<VIj
补贴收入 Subsidy income e *
其他业务支出 Other operating expenses 3loY qeP
营业外支出 Non-operating expenses ]=EM@
所得税 Income tax X]y )ZF26
直接人工成本差异(direct labor variance) $f pq
3
直接材料成本差异(direct material variance) t UR c bwV
在产品计价(work-in-process costing) LrCk*@
联产品成本计算(joint products costing) EQe5JFR
生产成本汇总程序(accumulation process of procluction cost) m))<!3
制造费用差异(manufacturing expenses variance) vNW jH!'
实际成本与估计成本(actual cost and estimated cost) &6j<c a
工资费用分配(salary costs allocation) npDIX
成本曲线(cost curve) vMs;>lhtg
农业生产成本(agriculture production cost) /:\3 \{?0m
原始成本和重置成本(original cost and replacement cost) /U$8TT8+ -
工程施工成本 W><dYy=z5
直接成本与间接成本(direct cost and indirect cost) `T2 <<<
可控成本(controllable cost) a{!r`>I\f
制造费用分配(manufacturing expenses allocation) -z: &*=
理论成本与应用成本(theory cost and practice cost) hKlZ
i!4J
辅助生产成本分配(auxiliary production cost allocation) M0c 9pE
期间,费用 }#v{`Sn%^C
成本控制程序(procedure of cost control) {S<>&?XB
成本记录(cost entry, cost recorder cost agenda) -#29xRPk
成本计算分批法(job costing method) {C^@Q"I
成本计算分步法 % 5
直接人工成本差异(direct labor variance) )2Hff.
成本控制方法(cost control method)
