递延税款贷项 Deferred taxation credit HbSx}bM_9
股本 Share capital ,T~
5iLKY
已归还投资 Investment returned B[|/wHMsT}
利润分配-其他转入 Profit appropriation - other transfer in ZDmk<}A-U
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BvR3Oi@Wc
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve j77}{5@p
利润分配-提取储备基金 Profit appropriation - reserve fund kj=2+)!E7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Du4#\OK
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {$:13AnK
利润分配-利润归还投资 Profit appropriation - return investment by profit ;l?(VqX_E
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <!(n5y_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2=M!lB
*
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ,VsCRp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &D w~Jq|
期初未分配利润 Retained earnings, beginning of the year bd*(]S9d
资本公积-股本溢价 Capital surplus - share premium 8J1.(Mwb?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve '="){
资本公积-接受现金捐赠 Capital surplus - cash donation <Pt\)"JA
资本公积-股权投资准备 Capital surplus - investment reserve {*$J&{6V
资本公积-拨款转入 Capital surplus - subsidiary h*Tiv^a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ud*[2Oi|R
资本公积-其他 Capital surplus - others "a{f?
.X.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
"<h#Z(
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'o
L[rO~j
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Bcon4
盈余公积-储备基金 Surplus reserve - reserve fund KptLeb:Om
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
@
+#p:sE
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]m>MB )9
主营业务收入 Sales i}"JCqo2
主营业务成本 Cost of sales --FtFo
主营业务税金及附加 Sales tax >G~;2K
[
营业费用 Operating expenses GTNTx5H
管理费用 General and administrative expenses #7ZBbq3=
财务费用 Financial expenses w! 7/;VJ3d
投资收益 Investment income ,sl.:C 4
其他业务收入 Other operating income )d`$2D&iY
营业外收入 Non-operating income (Z +C
补贴收入 Subsidy income ,jcp"-5#j
其他业务支出 Other operating expenses Wh_c<E}&
营业外支出 Non-operating expenses }!Lr!eALr
所得税 Income tax b7j#a#
直接人工成本差异(direct labor variance) }>U03aa!
直接材料成本差异(direct material variance) 59 Y=VS
在产品计价(work-in-process costing) 2]ljm]\l
联产品成本计算(joint products costing) nCB3d[/B
生产成本汇总程序(accumulation process of procluction cost) 1*jm9])#
制造费用差异(manufacturing expenses variance) &W!@3O{~.
实际成本与估计成本(actual cost and estimated cost) yqI|BF`
工资费用分配(salary costs allocation) eqCB2u"Jq
成本曲线(cost curve) jQ}|]pj+
农业生产成本(agriculture production cost) V= PoQ9d
原始成本和重置成本(original cost and replacement cost) l}/UriZ0
工程施工成本 Z Uv_u6aD
直接成本与间接成本(direct cost and indirect cost) ,-kZ5&r
可控成本(controllable cost) gHshG;z*
制造费用分配(manufacturing expenses allocation) B=|sLs`I
理论成本与应用成本(theory cost and practice cost) Cz)D3Df^
辅助生产成本分配(auxiliary production cost allocation) B=`!
期间,费用 vq:j?
7
成本控制程序(procedure of cost control) j(JI$
成本记录(cost entry, cost recorder cost agenda) |-D.
成本计算分批法(job costing method) 92Iv'(1ba
成本计算分步法 a@J:*W
直接人工成本差异(direct labor variance) h %S#+t(Bf
成本控制方法(cost control method)