递延税款贷项 Deferred taxation credit n!&F%|o^^
股本 Share capital e[Jh7r>'
已归还投资 Investment returned `J%3
5
利润分配-其他转入 Profit appropriation - other transfer in Ud)2Mq1#M
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #=,c8"O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O96%U$W
利润分配-提取储备基金 Profit appropriation - reserve fund ''H;/&nDX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {
t@7r
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund [F+*e=wjN>
利润分配-利润归还投资 Profit appropriation - return investment by profit KJ
cuZ."wX
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }#2I/dn
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w^MiyX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends \. YJs"<3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Qv]>L4PO
期初未分配利润 Retained earnings, beginning of the year LAY~hF"
资本公积-股本溢价 Capital surplus - share premium uZa)N-=b2
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve v)JS4KS
资本公积-接受现金捐赠 Capital surplus - cash donation '?1g_C QsS
资本公积-股权投资准备 Capital surplus - investment reserve 6 -BC/
资本公积-拨款转入 Capital surplus - subsidiary 7M<co,"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation B/I1<%Yk
资本公积-其他 Capital surplus - others ^/)%s 3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve gWfMUl
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HL%|DCo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ]/7#[
盈余公积-储备基金 Surplus reserve - reserve fund =>L2
~>[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EN5F*s@r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t**MthnW
主营业务收入 Sales S
|]\q-qA&
主营业务成本 Cost of sales IQQ>0^Q~
主营业务税金及附加 Sales tax ~cSE 9ul
营业费用 Operating expenses b1EY6'R2
管理费用 General and administrative expenses ?%*p!m
财务费用 Financial expenses 4e?MthJ>
投资收益 Investment income 9JJk\,
其他业务收入 Other operating income WmuYHE U
营业外收入 Non-operating income "EnxVV
补贴收入 Subsidy income A().1h1_k
其他业务支出 Other operating expenses V W( +sSQ
营业外支出 Non-operating expenses )!Zm*(
所得税 Income tax }(!3)k7*
直接人工成本差异(direct labor variance) cToT_Mk
直接材料成本差异(direct material variance) 4A)_D{(SH
在产品计价(work-in-process costing) NmTo/5s
联产品成本计算(joint products costing) krRnE7\m
生产成本汇总程序(accumulation process of procluction cost) 7MIrrhk
制造费用差异(manufacturing expenses variance) ;N!opg))d<
实际成本与估计成本(actual cost and estimated cost) E.G]T#wt0
工资费用分配(salary costs allocation) NXOcsdcZu
成本曲线(cost curve) ;0-R"c)-
农业生产成本(agriculture production cost) lT_dzO
原始成本和重置成本(original cost and replacement cost) zT ")!Df>'
工程施工成本 _Zus4&'
直接成本与间接成本(direct cost and indirect cost) x5b .^75p$
可控成本(controllable cost) :XB^IyO-A
制造费用分配(manufacturing expenses allocation) >3&9Wbv>
理论成本与应用成本(theory cost and practice cost) P>'29$1'
辅助生产成本分配(auxiliary production cost allocation) ~YXkAS:
期间,费用 ?@ 7Reh\
成本控制程序(procedure of cost control) T3PwM2em_`
成本记录(cost entry, cost recorder cost agenda) V0xO:7G^
成本计算分批法(job costing method) ;
_m;:<
成本计算分步法 :A5h<=[
直接人工成本差异(direct labor variance) 0F 6~S
成本控制方法(cost control method)