递延税款贷项 Deferred taxation credit kbq:U8+k
股本 Share capital CveWl$T12
已归还投资 Investment returned 2E$i_jc
利润分配-其他转入 Profit appropriation - other transfer in IuKnM`X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve D5[VK`4Z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve AFtCqq
#[
利润分配-提取储备基金 Profit appropriation - reserve fund +G\0L_B
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund le2/Zs$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {3SdX
利润分配-利润归还投资 Profit appropriation - return investment by profit +QupM
利润分配-应付优先股股利 Profit appropriation - preference shares dividends w&+\Wo;([b
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve u
S(@?m$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Rf8:+d[Jj|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [,\i[[<
期初未分配利润 Retained earnings, beginning of the year ~GYpat
资本公积-股本溢价 Capital surplus - share premium
"0<Sd?Sz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 4 f3=`[%
资本公积-接受现金捐赠 Capital surplus - cash donation Z_jn27AC
资本公积-股权投资准备 Capital surplus - investment reserve b7qnOjC
资本公积-拨款转入 Capital surplus - subsidiary >~>{;Wq(p+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 9M0d+:YJ
资本公积-其他 Capital surplus - others 8 +L7E-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Dwk$CJb3-
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve iZ
u:uMoc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I-,X
wj-
盈余公积-储备基金 Surplus reserve - reserve fund IF$^0q
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yj]ML:n
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ylT6h_z1[Y
主营业务收入 Sales S].
Ft/+H
主营业务成本 Cost of sales tbRE/L<
主营业务税金及附加 Sales tax ^VC7C~NZ!M
营业费用 Operating expenses ^h"n03VFA
管理费用 General and administrative expenses HcDyD0;L.
财务费用 Financial expenses s.bT[0Vl
投资收益 Investment income 5@CpP-W#
其他业务收入 Other operating income a]{uZGn@i
营业外收入 Non-operating income lbG}noqb
补贴收入 Subsidy income 8_+vb#M
其他业务支出 Other operating expenses oFwG+W/
营业外支出 Non-operating expenses o9~h%&
所得税 Income tax {4o\S
直接人工成本差异(direct labor variance) 0K`ZX&K?W
直接材料成本差异(direct material variance) w64.R4e
在产品计价(work-in-process costing) <?nB,U
联产品成本计算(joint products costing) olHH9R9:
生产成本汇总程序(accumulation process of procluction cost) $]Rl__;
制造费用差异(manufacturing expenses variance) .O;!W<Ef$
实际成本与估计成本(actual cost and estimated cost) EI%M
Azj}
工资费用分配(salary costs allocation) )Xq@v']%~9
成本曲线(cost curve) zL6
\p)y
农业生产成本(agriculture production cost) .<0=a|IAz
原始成本和重置成本(original cost and replacement cost) 2z[r@}3
工程施工成本 BQ5_s,VM
直接成本与间接成本(direct cost and indirect cost) Ny]'RS-
可控成本(controllable cost) X9DM^tt
制造费用分配(manufacturing expenses allocation) y4 dp1<t%
理论成本与应用成本(theory cost and practice cost) ntDRlX
辅助生产成本分配(auxiliary production cost allocation) b1eK(F
期间,费用 |K'Gw}fX/
成本控制程序(procedure of cost control) B-B?Ff>
成本记录(cost entry, cost recorder cost agenda) ?,D>+::
成本计算分批法(job costing method) Y1m}@k,+M
成本计算分步法 :h^O{"au^
直接人工成本差异(direct labor variance) g?w2J6Z.`J
成本控制方法(cost control method)