递延税款贷项 Deferred taxation credit F}_b7|^
股本 Share capital lvke!~#
已归还投资 Investment returned OTXZdAv
利润分配-其他转入 Profit appropriation - other transfer in &j F'2D^_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve '? 5-
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve e"S?qpJK
利润分配-提取储备基金 Profit appropriation - reserve fund D;p
I!S<#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund g-sNYd%?a
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund X9m^i2tk
利润分配-利润归还投资 Profit appropriation - return investment by profit , _e[P
利润分配-应付优先股股利 Profit appropriation - preference shares dividends PAYw:/(P
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Tz @=N] D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S0^a)#D &
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares t eY@)F
期初未分配利润 Retained earnings, beginning of the year ,UY1.tR(
资本公积-股本溢价 Capital surplus - share premium
{cXr!N^K
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (
eTrqI`
资本公积-接受现金捐赠 Capital surplus - cash donation QRQZ{m
资本公积-股权投资准备 Capital surplus - investment reserve l)%PvLbL
资本公积-拨款转入 Capital surplus - subsidiary tAAMSb9[d
资本公积-外币资本折算差额 Capital surplus - foreign currency translation h3?>jE=H
资本公积-其他 Capital surplus - others (s3k2Z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve zXY8:+f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :<J7 g`f
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve g<j)
盈余公积-储备基金 Surplus reserve - reserve fund [CJ<$R !
盈余公积-企业发展基金 Surplus reserve - enterprise development fund JQ03om--(
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0caZ_-zU
主营业务收入 Sales Dkz/hg:q
主营业务成本 Cost of sales PK[mf\G\
主营业务税金及附加 Sales tax EQm{qc;
营业费用 Operating expenses ` 2W^Ui,4
管理费用 General and administrative expenses f{P1.?a
财务费用 Financial expenses k>($[;k|b
投资收益 Investment income 5#DMizv6
其他业务收入 Other operating income
k*$WAOJEW
营业外收入 Non-operating income r2=@1=?8
补贴收入 Subsidy income h=#w< @
其他业务支出 Other operating expenses >rd#,r
营业外支出 Non-operating expenses *S,~zOYN
所得税 Income tax l0Q5q)U1A
直接人工成本差异(direct labor variance) 2ioHhcYdJU
直接材料成本差异(direct material variance) NrqJf-ldo
在产品计价(work-in-process costing) N:lfKI
联产品成本计算(joint products costing) *[[Gu^t^!
生产成本汇总程序(accumulation process of procluction cost) [neuwdN
制造费用差异(manufacturing expenses variance) 2&1mI>:F
实际成本与估计成本(actual cost and estimated cost) :PO.
/IBX
工资费用分配(salary costs allocation) mku@n;Hl_
成本曲线(cost curve) 7ch9Pf
农业生产成本(agriculture production cost) P<PZ4hNx
原始成本和重置成本(original cost and replacement cost) f^F;`;z
工程施工成本 rwP#Yj[BK+
直接成本与间接成本(direct cost and indirect cost) j
"qND=15
可控成本(controllable cost) N"70P/
制造费用分配(manufacturing expenses allocation) !.vyzCJTzB
理论成本与应用成本(theory cost and practice cost) IoDT
辅助生产成本分配(auxiliary production cost allocation) `_\KN_-%Vu
期间,费用 ,2M}qs"P7G
成本控制程序(procedure of cost control) !d72f8@9
成本记录(cost entry, cost recorder cost agenda) |}=eY?iXo
成本计算分批法(job costing method) meX2Y;
成本计算分步法
:G _
直接人工成本差异(direct labor variance) Q-<]'E#\(
成本控制方法(cost control method)