递延税款贷项 Deferred taxation credit '#.:%4
股本 Share capital C"IP1N
已归还投资 Investment returned Vy:ER
利润分配-其他转入 Profit appropriation - other transfer in CFh&z^]PR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qt}[M|Q^r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve u[jdYWQa
利润分配-提取储备基金 Profit appropriation - reserve fund H\3CvFm
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ~QsQ7SAs
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "A:wWb<
m
利润分配-利润归还投资 Profit appropriation - return investment by profit [VPqI~u5)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'ej{B0rE
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -7">A~c
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z~oGd,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !+M H?A
期初未分配利润 Retained earnings, beginning of the year 9&W\BQ
资本公积-股本溢价 Capital surplus - share premium 5Wi5`8m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Hf
%;FaJ=
资本公积-接受现金捐赠 Capital surplus - cash donation " I@Z:[=2
资本公积-股权投资准备 Capital surplus - investment reserve fXw%2wg
资本公积-拨款转入 Capital surplus - subsidiary *
qG=p`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation U<r<$K
资本公积-其他 Capital surplus - others ryx<^q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve w'5~GhnP+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve jq["z<V)x
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve j<+iL]b
盈余公积-储备基金 Surplus reserve - reserve fund .#h]_%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |U^
ff^]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \FTvN
主营业务收入 Sales ~pj9_I
主营业务成本 Cost of sales !T0IMI
主营业务税金及附加 Sales tax kozg8 `\]
营业费用 Operating expenses !*|CIxk(
管理费用 General and administrative expenses oUw-l_ M]
财务费用 Financial expenses jVRd[
投资收益 Investment income (7ew&u\Li
其他业务收入 Other operating income ~ilbW|s?=k
营业外收入 Non-operating income HXdPKS4q
补贴收入 Subsidy income m ]K.0E
其他业务支出 Other operating expenses o D*
'
营业外支出 Non-operating expenses BJj~fNm1Zr
所得税 Income tax XE$eHx3;
直接人工成本差异(direct labor variance) 1}8e@`G0.]
直接材料成本差异(direct material variance) v!F(DP.)Z
在产品计价(work-in-process costing) 8d)F#
联产品成本计算(joint products costing) G)4 3Y!
生产成本汇总程序(accumulation process of procluction cost) 5Cy)#Z
{
制造费用差异(manufacturing expenses variance) <tF]>(|M
实际成本与估计成本(actual cost and estimated cost) iMp)g
%Ng
工资费用分配(salary costs allocation) o
JA58/
成本曲线(cost curve) 5[gkGKkf_
农业生产成本(agriculture production cost) Gs?W7}<$
原始成本和重置成本(original cost and replacement cost) RV(}\JU
工程施工成本 *=/XlSWF
直接成本与间接成本(direct cost and indirect cost) jSYj+k
可控成本(controllable cost) cR5<.$aY
制造费用分配(manufacturing expenses allocation) Z^
fF^3x
理论成本与应用成本(theory cost and practice cost) LOida# R
辅助生产成本分配(auxiliary production cost allocation) yl'~H;su
期间,费用
FxZ\)Y
成本控制程序(procedure of cost control) TVFGonVY
成本记录(cost entry, cost recorder cost agenda) ?|hzAF"U
成本计算分批法(job costing method) N'`*#UI+
成本计算分步法 -~(0:@o ;
直接人工成本差异(direct labor variance) R9CAw>s
成本控制方法(cost control method)