递延税款贷项 Deferred taxation credit %`'z^W
股本 Share capital [0ffOTy
已归还投资 Investment returned Ti|++oC/&
利润分配-其他转入 Profit appropriation - other transfer in QeJ.o.m{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _`{{39 F
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve F6c[v|3
利润分配-提取储备基金 Profit appropriation - reserve fund Z_ gVYa
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund wV&f|JO0+
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund <1+6O[>{
利润分配-利润归还投资 Profit appropriation - return investment by profit >MWpYp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends !K3cf]2UD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Fg\| e%
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'xZPIj+
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &9_\E{o%]
期初未分配利润 Retained earnings, beginning of the year ;3}EBcw)
资本公积-股本溢价 Capital surplus - share premium Y0yO`W4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x<j"DS}S)D
资本公积-接受现金捐赠 Capital surplus - cash donation AV 5\W}
资本公积-股权投资准备 Capital surplus - investment reserve Ru^ ONw"
资本公积-拨款转入 Capital surplus - subsidiary N%rL=zE
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 8C,utjy
资本公积-其他 Capital surplus - others _#D\*
0J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve >_aio4j}r
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve E}' d,v#Z{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve #!Cter2
盈余公积-储备基金 Surplus reserve - reserve fund VUC <0WV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund $jed{N7Y
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \_Kt6=
主营业务收入 Sales 27],O@2?L
主营业务成本 Cost of sales (d'j'U:C
主营业务税金及附加 Sales tax nN`Z0?
营业费用 Operating expenses mOgOHb2
管理费用 General and administrative expenses 7vpN6YP
财务费用 Financial expenses u:uSsAn0$
投资收益 Investment income @> Ghfh>~D
其他业务收入 Other operating income blfE9Oy
营业外收入 Non-operating income
k=mT!
补贴收入 Subsidy income ]opW; |{e
其他业务支出 Other operating expenses |J<pLz
营业外支出 Non-operating expenses 9]L! .
所得税 Income tax ik Y]8BCc
直接人工成本差异(direct labor variance) zyZok*
s
直接材料成本差异(direct material variance) H ZDaV&)@
在产品计价(work-in-process costing) Z<N&UFw7QJ
联产品成本计算(joint products costing) yC'hwoQ`
生产成本汇总程序(accumulation process of procluction cost) +%
XhQ
制造费用差异(manufacturing expenses variance) c8-69hb?
实际成本与估计成本(actual cost and estimated cost) c+8>EU AW
工资费用分配(salary costs allocation) !u53
3
成本曲线(cost curve) ii_|)udz
农业生产成本(agriculture production cost) b=K6IX;
原始成本和重置成本(original cost and replacement cost) GSGyF
工程施工成本 \,l.p_<
直接成本与间接成本(direct cost and indirect cost) }
$Hs;4|
可控成本(controllable cost) {1Ju}=69
制造费用分配(manufacturing expenses allocation) c?.r"5#
理论成本与应用成本(theory cost and practice cost) aYaG]&hb
辅助生产成本分配(auxiliary production cost allocation) CGd[3}"
期间,费用 +~w?Xw,
成本控制程序(procedure of cost control) ]_ejDN\>{V
成本记录(cost entry, cost recorder cost agenda) #QTfT&m+G}
成本计算分批法(job costing method) }fJ:wku
成本计算分步法 _K0izKTA.
直接人工成本差异(direct labor variance) <.r ]dCf
成本控制方法(cost control method)