递延税款贷项 Deferred taxation credit mOiA}BGw
股本 Share capital h#_KO-#.[
已归还投资 Investment returned QuG=am?l`
利润分配-其他转入 Profit appropriation - other transfer in =W+ h.?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =Xwr*FTr
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve s?qRy
2
利润分配-提取储备基金 Profit appropriation - reserve fund iWCR5c=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 06hzCWm
#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %x$1g)
利润分配-利润归还投资 Profit appropriation - return investment by profit zJ-_{GiM*L
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 61qs`N=k
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LjZvWts?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends luA k$Es
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]IX6>p,
期初未分配利润 Retained earnings, beginning of the year }^T7S2_Qy
资本公积-股本溢价 Capital surplus - share premium rByC6HV"
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #jY\l&E
资本公积-接受现金捐赠 Capital surplus - cash donation 3O{*~D&n
资本公积-股权投资准备 Capital surplus - investment reserve ;ZnSWIF2
资本公积-拨款转入 Capital surplus - subsidiary Y&vn`#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation syuW>Z8s
资本公积-其他 Capital surplus - others Xz/5Wis4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 9\2<#,R1q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :.;pRz
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (_:
k s
盈余公积-储备基金 Surplus reserve - reserve fund z"cF\F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3Z,J&d`[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ;rBd_
主营业务收入 Sales ].E89 _|O
主营业务成本 Cost of sales 5U%J,W
主营业务税金及附加 Sales tax WCa>~dF>
营业费用 Operating expenses @UbH;m
管理费用 General and administrative expenses <n8K"(sy}
财务费用 Financial expenses >[,ywRJ#_}
投资收益 Investment income Yd}Jz
其他业务收入 Other operating income 977%9z<h
营业外收入 Non-operating income $-HP5Kj(k-
补贴收入 Subsidy income J<p.J3I
其他业务支出 Other operating expenses "nkj_pC
营业外支出 Non-operating expenses Dt1v`T~=?
所得税 Income tax Ino$N|G[
直接人工成本差异(direct labor variance) +I>u${sVx*
直接材料成本差异(direct material variance)
{zTo[i
在产品计价(work-in-process costing) CV9o,rL
联产品成本计算(joint products costing) 0F"W~OQ6
生产成本汇总程序(accumulation process of procluction cost) (
lNV\Za
制造费用差异(manufacturing expenses variance) GM1z@i\5
实际成本与估计成本(actual cost and estimated cost) Vrwy+o>:X
工资费用分配(salary costs allocation) U8f!yXF'
成本曲线(cost curve) '7lHWqN<
农业生产成本(agriculture production cost) P}YtT3.K
原始成本和重置成本(original cost and replacement cost) O)0}yF$0
工程施工成本 #3b_#+,
直接成本与间接成本(direct cost and indirect cost) (8Q0?SZN
可控成本(controllable cost) AXnuXa(j
制造费用分配(manufacturing expenses allocation) bc+~g>o
理论成本与应用成本(theory cost and practice cost) dC&OjBQ
辅助生产成本分配(auxiliary production cost allocation) VR8 kY&
期间,费用 D=B$ Pv9%
成本控制程序(procedure of cost control) 8R3x74fL
成本记录(cost entry, cost recorder cost agenda) `"7}'|
成本计算分批法(job costing method) 2)iwAu
成本计算分步法 6MewQ{h i
直接人工成本差异(direct labor variance) ,M4G_U[
成本控制方法(cost control method)