递延税款贷项 Deferred taxation credit \;3B?8wbIl
股本 Share capital 3i@ "D
已归还投资 Investment returned <3i4NXnL2
利润分配-其他转入 Profit appropriation - other transfer in wGov|[X
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m &0(%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3s+<
利润分配-提取储备基金 Profit appropriation - reserve fund 1q}u?7nnSG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yFPaWW
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CjC'
"+[w
利润分配-利润归还投资 Profit appropriation - return investment by profit Dz"u8 f
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
EI?d(K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1
Pw(.8P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NB!'u)
lFD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7G<KrKal
期初未分配利润 Retained earnings, beginning of the year Y|GJph
资本公积-股本溢价 Capital surplus - share premium 78^UgO/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve VuX>
资本公积-接受现金捐赠 Capital surplus - cash donation }skRlC
资本公积-股权投资准备 Capital surplus - investment reserve AHp830\
资本公积-拨款转入 Capital surplus - subsidiary z*NC?\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation gL[1wM%?
资本公积-其他 Capital surplus - others i-:8TfI,
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Ef,7zKG
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Xh7~MU~X
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve o+"0. B
盈余公积-储备基金 Surplus reserve - reserve fund ex@,F,u>o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .pB8=_e:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment B"?+5A7
主营业务收入 Sales
A;kw}!
主营业务成本 Cost of sales W|r+J8
主营业务税金及附加 Sales tax 2$SofG6D}
营业费用 Operating expenses g "K#&
管理费用 General and administrative expenses &(H)gjH
财务费用 Financial expenses p ,[XT`q^
投资收益 Investment income r{/ G\
其他业务收入 Other operating income 9rpg1 0/T
营业外收入 Non-operating income ) $l9xx[
补贴收入 Subsidy income !ho5VAt
其他业务支出 Other operating expenses 'o)ve(
营业外支出 Non-operating expenses &z xBi"
所得税 Income tax .@8m\
直接人工成本差异(direct labor variance) Dh!iY0Lz
直接材料成本差异(direct material variance) H/p-YtY
在产品计价(work-in-process costing) 3gV&`>@
联产品成本计算(joint products costing)
z
1#0
生产成本汇总程序(accumulation process of procluction cost) r:WgjjA%
制造费用差异(manufacturing expenses variance) fzkCI
实际成本与估计成本(actual cost and estimated cost) MW",r;l<aM
工资费用分配(salary costs allocation) !CVBG*E^l
成本曲线(cost curve) ]9KQP-p'
农业生产成本(agriculture production cost) UgD'Bi
原始成本和重置成本(original cost and replacement cost) mNnw G)
;$
工程施工成本 k8x&aH
直接成本与间接成本(direct cost and indirect cost) evg 7d
可控成本(controllable cost) )v!lP pe8
制造费用分配(manufacturing expenses allocation) mSk :7ozZ
理论成本与应用成本(theory cost and practice cost) o
{XwLi
辅助生产成本分配(auxiliary production cost allocation) ${I@YSU
期间,费用 {!{7zM%u0C
成本控制程序(procedure of cost control) U>plv
成本记录(cost entry, cost recorder cost agenda) ;Xd\$)n
成本计算分批法(job costing method) rjpafGCp
成本计算分步法 _r?;lnWx@
直接人工成本差异(direct labor variance) CyK$XDHa
成本控制方法(cost control method)