递延税款贷项 Deferred taxation credit "Wg,]$IvU
股本 Share capital 'Eur[~k
已归还投资 Investment returned + kKanm[!v
利润分配-其他转入 Profit appropriation - other transfer in e
n~m)r3&
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BwWSztJ+B
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve w&L~+Z<
利润分配-提取储备基金 Profit appropriation - reserve fund dBd7#V:}yV
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^5E9p@d"J
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \PxT47[@e
利润分配-利润归还投资 Profit appropriation - return investment by profit JW[6
^Rw
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~ZVz
sNrx
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve F9o7=5WAb
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends r5~W/eE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Wm6qy6HR
期初未分配利润 Retained earnings, beginning of the year AE77i,Xa
资本公积-股本溢价 Capital surplus - share premium ^ 0YQlT98
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve M)oKtiav*
资本公积-接受现金捐赠 Capital surplus - cash donation (Y)2[j
资本公积-股权投资准备 Capital surplus - investment reserve Q)0KYKD+@
资本公积-拨款转入 Capital surplus - subsidiary Wz'!stcp
资本公积-外币资本折算差额 Capital surplus - foreign currency translation {jO+N+Ez9
资本公积-其他 Capital surplus - others xZ`z+)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve b~vV++ou_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve P5?VrZy
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1jd{AqHl
盈余公积-储备基金 Surplus reserve - reserve fund cZBXH*-M!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund nv_v FK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R#hy2kA
主营业务收入 Sales !0@4*>n
主营业务成本 Cost of sales FB?~:7+'
主营业务税金及附加 Sales tax CO`)XB6W
营业费用 Operating expenses y-3'qq'E
管理费用 General and administrative expenses Dq<la+VlO
财务费用 Financial expenses ]Kq<U%x$
投资收益 Investment income <{cY2cx~3
其他业务收入 Other operating income 9PKXQp
营业外收入 Non-operating income @[J6JT*E
补贴收入 Subsidy income U/enq,-F^
其他业务支出 Other operating expenses <Ja&z M
营业外支出 Non-operating expenses vIJ5iLF
所得税 Income tax |`:cB
直接人工成本差异(direct labor variance) ,7j8+p|},
直接材料成本差异(direct material variance) BYI13jMH+Y
在产品计价(work-in-process costing) 5zJ#d}%}S"
联产品成本计算(joint products costing) >v
a9*pdJ
生产成本汇总程序(accumulation process of procluction cost) :n}t7+(>U
制造费用差异(manufacturing expenses variance) vf<Tq
实际成本与估计成本(actual cost and estimated cost) x5yZ+`Gc
工资费用分配(salary costs allocation) 7&dPrnQX=
成本曲线(cost curve) L#T`h}1Z
农业生产成本(agriculture production cost) rYyEs
I#qo
原始成本和重置成本(original cost and replacement cost) 5)K?:7
工程施工成本 IrP6Rxh
直接成本与间接成本(direct cost and indirect cost) 8{.:$T
可控成本(controllable cost) wqn}t]
制造费用分配(manufacturing expenses allocation) KDAZG+u+
理论成本与应用成本(theory cost and practice cost) O;;vz+ j
辅助生产成本分配(auxiliary production cost allocation) mhnK{M @56
期间,费用 ;cZ]^kof
成本控制程序(procedure of cost control) -QydUr/(o
成本记录(cost entry, cost recorder cost agenda) f,0oCBLPO
成本计算分批法(job costing method) {uO2m*JrI
成本计算分步法 0K^G>)l
直接人工成本差异(direct labor variance) /I#SP/M&l
成本控制方法(cost control method)