递延税款贷项 Deferred taxation credit V1CSXY\2
股本 Share capital Z;"4$@|qE
已归还投资 Investment returned OI]K_ m3
利润分配-其他转入 Profit appropriation - other transfer in 7(+OsE
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve a@S4IoBg%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lD;,I^Lt6
利润分配-提取储备基金 Profit appropriation - reserve fund @gu77^='
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "Dmw-
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *$4A|EA V
利润分配-利润归还投资 Profit appropriation - return investment by profit 0T{c:m~QXe
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `DWi4y7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZB_16&2Ow
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Dbk
uh!R
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z@c0(ol
期初未分配利润 Retained earnings, beginning of the year yG4LQE
资本公积-股本溢价 Capital surplus - share premium 6ljRV)
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LBbo.KxAe3
资本公积-接受现金捐赠 Capital surplus - cash donation X,JWLS J
资本公积-股权投资准备 Capital surplus - investment reserve _A~~L6C
资本公积-拨款转入 Capital surplus - subsidiary #BT6bH08X
资本公积-外币资本折算差额 Capital surplus - foreign currency translation J?n)FgxS
资本公积-其他 Capital surplus - others Ei?9M^w
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 3>@qQ_8%~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve BhE~k?$9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
jt10gVC
盈余公积-储备基金 Surplus reserve - reserve fund gQk#l\w_
盈余公积-企业发展基金 Surplus reserve - enterprise development fund S'%cf7Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment eB/hyC1
主营业务收入 Sales (&Tb,H)=
主营业务成本 Cost of sales 4-}A'fTU8
主营业务税金及附加 Sales tax "e7$q&R
|
营业费用 Operating expenses q$u\
q.
管理费用 General and administrative expenses OCOO02Wq1
财务费用 Financial expenses thm3JfQt
投资收益 Investment income 5S-o
2a
其他业务收入 Other operating income )zL"r8si
营业外收入 Non-operating income (zTI)EV
补贴收入 Subsidy income ,TfI
其他业务支出 Other operating expenses eI=Y~jy
营业外支出 Non-operating expenses sWZtbW;)
所得税 Income tax i37a}.;
直接人工成本差异(direct labor variance) oN6*WNt J
直接材料成本差异(direct material variance) ,C'w(af@}
在产品计价(work-in-process costing) >y06
s{[
联产品成本计算(joint products costing) )r6SGlE[Y
生产成本汇总程序(accumulation process of procluction cost) zhvk%Y:
制造费用差异(manufacturing expenses variance) Z\gg<Q
实际成本与估计成本(actual cost and estimated cost) @|
UIV
工资费用分配(salary costs allocation) Cp~3Jm3
成本曲线(cost curve) LN3dp?;_{
农业生产成本(agriculture production cost) 84oW
原始成本和重置成本(original cost and replacement cost) f{ 4G
工程施工成本 zs]/Y2
直接成本与间接成本(direct cost and indirect cost) :Z]+Z_9p
可控成本(controllable cost) 6<Pg>Bg
制造费用分配(manufacturing expenses allocation) #+ lq7HJ1
理论成本与应用成本(theory cost and practice cost) J&U0y
辅助生产成本分配(auxiliary production cost allocation) T~~$=vP9
期间,费用 :
$52Ds!i
成本控制程序(procedure of cost control) ^B6i6]Pd=9
成本记录(cost entry, cost recorder cost agenda) /HJ(Wt
q
成本计算分批法(job costing method) =*>4Gh
i
成本计算分步法 oQjB&0k4
直接人工成本差异(direct labor variance) e'?doP
成本控制方法(cost control method)