递延税款贷项 Deferred taxation credit w&yGYHg
股本 Share capital dMs||&|&
已归还投资 Investment returned ]]=fA 4(
利润分配-其他转入 Profit appropriation - other transfer in =lC;^&D-0/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wp%FM
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve BCUt`;q ]B
利润分配-提取储备基金 Profit appropriation - reserve fund
p^igscPF6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T<+ht8&M8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \!JS
7!+
利润分配-利润归还投资 Profit appropriation - return investment by profit pq[X)]z|
利润分配-应付优先股股利 Profit appropriation - preference shares dividends xD GS`U
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve dG-or
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gFs/012{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #CA%]*l*F
期初未分配利润 Retained earnings, beginning of the year .blft,'
资本公积-股本溢价 Capital surplus - share premium S1^nC tSF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -*%!q$
:
资本公积-接受现金捐赠 Capital surplus - cash donation F|?+>c1}
资本公积-股权投资准备 Capital surplus - investment reserve &^7uv0M<y
资本公积-拨款转入 Capital surplus - subsidiary {!}F
:~*r
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +an^e'
资本公积-其他 Capital surplus - others twtkH~`"Q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hB7pR"P
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }#OqU#
q|
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6b]1d04hT
盈余公积-储备基金 Surplus reserve - reserve fund Yn4)Zhkk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund o)#q9Vk%b
盈余公积-利润归还投资 Surplus reserve - reture investment by investment wD6!#t k
主营业务收入 Sales _2m[(P9d
主营业务成本 Cost of sales Xqg.kX
主营业务税金及附加 Sales tax b
H"}w$!>r
营业费用 Operating expenses kOAY@a
管理费用 General and administrative expenses d]CviQUq
财务费用 Financial expenses =@JS88+
投资收益 Investment income +[whh
其他业务收入 Other operating income jF2[bzY4
营业外收入 Non-operating income cophAP
补贴收入 Subsidy income 6h2x~@
其他业务支出 Other operating expenses ,](v?v.[4
营业外支出 Non-operating expenses "
*w)puD
所得税 Income tax @A2/@]H Bm
直接人工成本差异(direct labor variance) Dd0Qp-:2
直接材料成本差异(direct material variance) E7gHi$
在产品计价(work-in-process costing) BbrT f"`
联产品成本计算(joint products costing) w|}W(=#
生产成本汇总程序(accumulation process of procluction cost) 2y+70(E1
制造费用差异(manufacturing expenses variance) 5#0A`QO
实际成本与估计成本(actual cost and estimated cost) `RL,ZoYuu
工资费用分配(salary costs allocation) I z}2
^
成本曲线(cost curve) 4ZI!,lv*
农业生产成本(agriculture production cost) [`.3f'")j
原始成本和重置成本(original cost and replacement cost) ~V2ajM1Z&O
工程施工成本 @7@e`b?
直接成本与间接成本(direct cost and indirect cost) h
L]8e>a?
可控成本(controllable cost)
X`yNR; >
制造费用分配(manufacturing expenses allocation) ~$4]HDg
理论成本与应用成本(theory cost and practice cost) Fn86E dFM
辅助生产成本分配(auxiliary production cost allocation) pbDw Lo]
期间,费用 ~reQV6oQua
成本控制程序(procedure of cost control) :tMre^oP
成本记录(cost entry, cost recorder cost agenda) bZ>&QM
成本计算分批法(job costing method) aKv[
成本计算分步法 uxa=KM1H
直接人工成本差异(direct labor variance) g7xb
yBo7
成本控制方法(cost control method)