递延税款贷项 Deferred taxation credit :g#it@
股本 Share capital (B<AK4G
已归还投资 Investment returned D|9fHMg%
利润分配-其他转入 Profit appropriation - other transfer in )7
g_v*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :g[x;Q[@
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (L%q/
$
利润分配-提取储备基金 Profit appropriation - reserve fund _`>7
Q),7
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 9'g{<(R]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _9|@nUD
利润分配-利润归还投资 Profit appropriation - return investment by profit bK9~C" k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends F*VMS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ZGhoV#T@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8p{
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares #l# [\6
期初未分配利润 Retained earnings, beginning of the year es+_]:7B9
资本公积-股本溢价 Capital surplus - share premium _PUm
Pom.
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Cnci%eo
资本公积-接受现金捐赠 Capital surplus - cash donation e-3pg?M
资本公积-股权投资准备 Capital surplus - investment reserve 2Q|*xd4B^
资本公积-拨款转入 Capital surplus - subsidiary ^jjJM| a
资本公积-外币资本折算差额 Capital surplus - foreign currency translation D*'M^k|1
资本公积-其他 Capital surplus - others x9A
ZS#e)[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,9wenr
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve % W',c u
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve KGmc*Jwy
盈余公积-储备基金 Surplus reserve - reserve fund 5|G3t`$pa
盈余公积-企业发展基金 Surplus reserve - enterprise development fund nvo1+W(%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment IPi<sE
主营业务收入 Sales cN}A rv
主营业务成本 Cost of sales
c_$&Uii
主营业务税金及附加 Sales tax
kjC{Zr
营业费用 Operating expenses m
_02"'
管理费用 General and administrative expenses V,"iMo
财务费用 Financial expenses k5QD5/Ej
投资收益 Investment income a {$k<@Ww
其他业务收入 Other operating income vLFaZ^(
营业外收入 Non-operating income ?En|
_E_C
补贴收入 Subsidy income <` j
[;>O
其他业务支出 Other operating expenses )]?egw5l
营业外支出 Non-operating expenses
]q[
所得税 Income tax s/vOxGc
直接人工成本差异(direct labor variance) s8Ry}{
直接材料成本差异(direct material variance) W$Q)aA7
在产品计价(work-in-process costing) a05:iFoJ
联产品成本计算(joint products costing) U"y'Kd
生产成本汇总程序(accumulation process of procluction cost) *8X9lv.Z
制造费用差异(manufacturing expenses variance) `}8@[iB'
实际成本与估计成本(actual cost and estimated cost) QC5f:BwM
工资费用分配(salary costs allocation) GHC?Tp
成本曲线(cost curve) +<WRB\
W
农业生产成本(agriculture production cost) ]n]uN~)9
原始成本和重置成本(original cost and replacement cost) %>9+1lUhV
工程施工成本 *tfDXQ^mN
直接成本与间接成本(direct cost and indirect cost) z5&%T}$tJ
可控成本(controllable cost) @23RjoK
制造费用分配(manufacturing expenses allocation) `I vw`} L
理论成本与应用成本(theory cost and practice cost) /z)3gsF
辅助生产成本分配(auxiliary production cost allocation) 5 (21gW9
期间,费用 fZV8o$V
成本控制程序(procedure of cost control) r;on0wm&B
成本记录(cost entry, cost recorder cost agenda) w^rb|mKo
成本计算分批法(job costing method) +.(}u ,:8
成本计算分步法 |Iok(0V
直接人工成本差异(direct labor variance) DPS1GO*
成本控制方法(cost control method)