递延税款贷项 Deferred taxation credit :=<0=JE#
股本 Share capital qbiK^gR
已归还投资 Investment returned D9BQID$R
利润分配-其他转入 Profit appropriation - other transfer in zBY
~lNB
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6YmP[%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )JhT1j Qc
利润分配-提取储备基金 Profit appropriation - reserve fund 4(=kE>n}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5qbq,#Pf
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;~+]! U
利润分配-利润归还投资 Profit appropriation - return investment by profit 7?J3ci\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >;4!O%F
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve zrRFn `B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends K]/Od
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares R>2I RvY(
期初未分配利润 Retained earnings, beginning of the year OQp, 3M{_
资本公积-股本溢价 Capital surplus - share premium {\G`]r-cM
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve {6*#3m
Kk
资本公积-接受现金捐赠 Capital surplus - cash donation "uKFOV?j&
资本公积-股权投资准备 Capital surplus - investment reserve A&zS'toU
资本公积-拨款转入 Capital surplus - subsidiary 0{+.H_f`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation $DebXxJw0l
资本公积-其他 Capital surplus - others ez\eOH6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
`G!M>h@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7Xg?U'X
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve "(`2eXRn
盈余公积-储备基金 Surplus reserve - reserve fund m%QSapV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund E{y1S\7K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6L9,'Bg
主营业务收入 Sales ST
Z]8cw
主营业务成本 Cost of sales P4k;O?y
主营业务税金及附加 Sales tax `Ye8
Q5v"]
营业费用 Operating expenses W:`#% :C
管理费用 General and administrative expenses dNiH|-$an
财务费用 Financial expenses RWKH%C[Yd
投资收益 Investment income 6na^]t~ncm
其他业务收入 Other operating income ]$A(9Pn"
营业外收入 Non-operating income '<dgT&8C
补贴收入 Subsidy income 4)kG-[#
其他业务支出 Other operating expenses bsS:"/?>
营业外支出 Non-operating expenses /,s[#J
所得税 Income tax L',mKOej
直接人工成本差异(direct labor variance) sOBu7!G%
直接材料成本差异(direct material variance) &n
j&:?w
在产品计价(work-in-process costing) S6xgiem
联产品成本计算(joint products costing) 9Uf j
生产成本汇总程序(accumulation process of procluction cost)
)Si2u5
制造费用差异(manufacturing expenses variance) Z=?aEU$7
实际成本与估计成本(actual cost and estimated cost)
4!.(|h@
工资费用分配(salary costs allocation) d2N:^vvvR
成本曲线(cost curve) `P}9i@C
农业生产成本(agriculture production cost) V}WB*bE
原始成本和重置成本(original cost and replacement cost) IiJZ5'{
工程施工成本 ,7_4z]jK
直接成本与间接成本(direct cost and indirect cost) -WJ?:?'
可控成本(controllable cost) fv!?Ga(
制造费用分配(manufacturing expenses allocation) i-"
p)2d=#
理论成本与应用成本(theory cost and practice cost) S( ^.?z
辅助生产成本分配(auxiliary production cost allocation) \ZI'|Ad
期间,费用 !bnyJA
成本控制程序(procedure of cost control) 1}%B%*N
成本记录(cost entry, cost recorder cost agenda) lpB3&H8&
成本计算分批法(job costing method) W-efv
成本计算分步法 fC
WGAO2
直接人工成本差异(direct labor variance) LR(-<"
成本控制方法(cost control method)