递延税款贷项 Deferred taxation credit ]iq2_{q
股本 Share capital <Na .6P
已归还投资 Investment returned ey/=\@[p
利润分配-其他转入 Profit appropriation - other transfer in eE0'3?q(
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve EvJ<X,Bo
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #`5>XfbmQ(
利润分配-提取储备基金 Profit appropriation - reserve fund *K'_"2J
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +U^H`\EUr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
^VOA69n>$
利润分配-利润归还投资 Profit appropriation - return investment by profit UzKB "Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends {yCE >F\
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @?/> $
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends tmgZNg
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Vm8rQFCp74
期初未分配利润 Retained earnings, beginning of the year ,bRYqU?#0
资本公积-股本溢价 Capital surplus - share premium .Z9{
\tj
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve t}X+P`Ovq
资本公积-接受现金捐赠 Capital surplus - cash donation mr[+\
5
资本公积-股权投资准备 Capital surplus - investment reserve }Nc Ed;
资本公积-拨款转入 Capital surplus - subsidiary x1'4njTV$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G|eJac>
资本公积-其他 Capital surplus - others jiGXFM2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 0/4"Jh$t
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 14S_HwX
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'mm~+hp
盈余公积-储备基金 Surplus reserve - reserve fund :={rPj-nU
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k"pN
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
B'QcD
主营业务收入 Sales sz@Y$<o
主营业务成本 Cost of sales dml,|k=
主营业务税金及附加 Sales tax 9.^2CM6l
营业费用 Operating expenses -E+LA
管理费用 General and administrative expenses >MLPmER
财务费用 Financial expenses M'sq{K9
投资收益 Investment income +d'1
其他业务收入 Other operating income pkEx.R)
营业外收入 Non-operating income 0wpGIT!2
补贴收入 Subsidy income l<8+>W`_
其他业务支出 Other operating expenses |FP@NUX\
营业外支出 Non-operating expenses r=Od%
所得税 Income tax hEk
0MY
直接人工成本差异(direct labor variance)
3ahbv%y
直接材料成本差异(direct material variance) *OU&`\bmE
在产品计价(work-in-process costing) a2. @Zyz
联产品成本计算(joint products costing) F [S'l
生产成本汇总程序(accumulation process of procluction cost) yP*oRV%uX
制造费用差异(manufacturing expenses variance) f|NWn`#bY
实际成本与估计成本(actual cost and estimated cost) v:zKn[;o
工资费用分配(salary costs allocation) s#4Q?<65u
成本曲线(cost curve) )=Ens=>Z
农业生产成本(agriculture production cost) a?]~Sw"@
原始成本和重置成本(original cost and replacement cost) ()ZP=\L
工程施工成本 Y5R|)x
直接成本与间接成本(direct cost and indirect cost) iM +p{/bN
可控成本(controllable cost) ?O.'_YS
制造费用分配(manufacturing expenses allocation) q!w
hWA
理论成本与应用成本(theory cost and practice cost) CQ
h6;[\:
辅助生产成本分配(auxiliary production cost allocation) TFYp=xK(
期间,费用 wak`Jte=}m
成本控制程序(procedure of cost control) 5D<"kT
成本记录(cost entry, cost recorder cost agenda) "VI2--%v3
成本计算分批法(job costing method) 7z9[\]tt
成本计算分步法 -5u. Ix3
直接人工成本差异(direct labor variance) 8ps1Q2|
成本控制方法(cost control method)