递延税款贷项 Deferred taxation credit C?bXrG \
股本 Share capital n2H&t> N
已归还投资 Investment returned \g jl^# ;
利润分配-其他转入 Profit appropriation - other transfer in L/c4"f|.*v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yFIl^Ck%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve wbo{JQ
利润分配-提取储备基金 Profit appropriation - reserve fund |YJ$c @
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $]xE$dzJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund u 87=q^$
利润分配-利润归还投资 Profit appropriation - return investment by profit Al)lWD}j2g
利润分配-应付优先股股利 Profit appropriation - preference shares dividends e_tZja2s
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &`-_)~5]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends `NTM%# w
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7O]J^H+7
期初未分配利润 Retained earnings, beginning of the year U SH@:c#t
资本公积-股本溢价 Capital surplus - share premium 7
cy+Nz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JvT %R`i
资本公积-接受现金捐赠 Capital surplus - cash donation 8|fLe\"
资本公积-股权投资准备 Capital surplus - investment reserve &9S8al
8"
资本公积-拨款转入 Capital surplus - subsidiary $b&BH'*'~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation U;^CU!a
资本公积-其他 Capital surplus - others w V7@D[8
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve W`
WLW8Qsw
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
<|ka{=T
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve '
}y]mFpF
盈余公积-储备基金 Surplus reserve - reserve fund dw @T
bJ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^U R-#WaQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |k/`WC6As.
主营业务收入 Sales oSpi{ $x
主营业务成本 Cost of sales m 4wPuW
主营业务税金及附加 Sales tax T2;v<(
营业费用 Operating expenses * [iity
管理费用 General and administrative expenses [1t\|v
财务费用 Financial expenses
FF5tPHB
投资收益 Investment income @2-Hj ~
其他业务收入 Other operating income yBU ZVqqDa
营业外收入 Non-operating income Lg\8NtP
补贴收入 Subsidy income R
(+h)#![
其他业务支出 Other operating expenses 7- g]A2N
营业外支出 Non-operating expenses 5 ]A$P\7~1
所得税 Income tax P2A
]qX
直接人工成本差异(direct labor variance) [ flu |v
直接材料成本差异(direct material variance) W)G2Cs?p
在产品计价(work-in-process costing) 3:l: ~Vn
联产品成本计算(joint products costing) _stI?fz*4k
生产成本汇总程序(accumulation process of procluction cost) r{; VTQ
制造费用差异(manufacturing expenses variance) ]j%*"V
实际成本与估计成本(actual cost and estimated cost) 9b"}CEw
工资费用分配(salary costs allocation) "t
3uW6&
成本曲线(cost curve) D;1 6}D
农业生产成本(agriculture production cost) {ziYd;Ys1
原始成本和重置成本(original cost and replacement cost) (1saof *p%
工程施工成本 s0X/1Cq
直接成本与间接成本(direct cost and indirect cost) Mm:a+T
可控成本(controllable cost) tkm~KLWV&7
制造费用分配(manufacturing expenses allocation) yhw:xg_;Kz
理论成本与应用成本(theory cost and practice cost) CWobvR)e
辅助生产成本分配(auxiliary production cost allocation) iMOPD}`IX
期间,费用 qY*%p
成本控制程序(procedure of cost control) '/gxjr&
成本记录(cost entry, cost recorder cost agenda) !.tL"U~4
成本计算分批法(job costing method) Kd AR)EU>
成本计算分步法
k=ior
直接人工成本差异(direct labor variance) l\A}lC0?J
成本控制方法(cost control method)
