递延税款贷项 Deferred taxation credit 8'mm<BV;sT
股本 Share capital \!'K#%]9
已归还投资 Investment returned L"V~MF
利润分配-其他转入 Profit appropriation - other transfer in e\i}@]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve %{";RfSVX%
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ^NOy:>
利润分配-提取储备基金 Profit appropriation - reserve fund ~1.~4~um
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund L~L]MC&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >U')ICD~
利润分配-利润归还投资 Profit appropriation - return investment by profit
3x~AaC.j
利润分配-应付优先股股利 Profit appropriation - preference shares dividends m_>~e}2'A
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xT3l>9i
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends kZvh<NFh_
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8]0?mV8iOE
期初未分配利润 Retained earnings, beginning of the year \G &q[8F\
资本公积-股本溢价 Capital surplus - share premium 08E ,U
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -;o`(3wZq
资本公积-接受现金捐赠 Capital surplus - cash donation ogKd}qTov
资本公积-股权投资准备 Capital surplus - investment reserve G X>T~i\f8
资本公积-拨款转入 Capital surplus - subsidiary qt#4i.Iu+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2HJG
p+H
资本公积-其他 Capital surplus - others Jl^THoEL
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [$(/H;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qy~@cPT
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve gT4H?
#UB
盈余公积-储备基金 Surplus reserve - reserve fund Rk52K*Dc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund s$;IR
c5!6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment } =^Al;W
主营业务收入 Sales AZjj71UE
主营业务成本 Cost of sales N&+DhKw
主营业务税金及附加 Sales tax O\qY?)
营业费用 Operating expenses vH9Gf
管理费用 General and administrative expenses z6Jfu:_N!
财务费用 Financial expenses (L6*#!Dt
投资收益 Investment income Oe%jV,S |V
其他业务收入 Other operating income Y=N; Bj
营业外收入 Non-operating income H(Q|qckj
补贴收入 Subsidy income SB` "%6
其他业务支出 Other operating expenses ;Cqjg.wkB
营业外支出 Non-operating expenses /Q[M2DN@
所得税 Income tax Pxm~2PAm
直接人工成本差异(direct labor variance) Dhe ]f#d
直接材料成本差异(direct material variance) )Y+?)=~
在产品计价(work-in-process costing) $C !Mk
联产品成本计算(joint products costing) k/ ZuFTN
生产成本汇总程序(accumulation process of procluction cost) 8q&*tpE
制造费用差异(manufacturing expenses variance) = g)G!
实际成本与估计成本(actual cost and estimated cost) mh8~w~/[
工资费用分配(salary costs allocation) ewcgg
成本曲线(cost curve) V2?&3Z)W
农业生产成本(agriculture production cost) y:+s*x6Vg
原始成本和重置成本(original cost and replacement cost) ~.w Db,*
工程施工成本 :-kXZe
直接成本与间接成本(direct cost and indirect cost) F
DCHB~D
可控成本(controllable cost) )\TI^%s
制造费用分配(manufacturing expenses allocation) QWBQ0#L
理论成本与应用成本(theory cost and practice cost) Qvd$fY**
辅助生产成本分配(auxiliary production cost allocation) z
~BrKdS
期间,费用 %L9A6%gr
成本控制程序(procedure of cost control) /y"Y o
成本记录(cost entry, cost recorder cost agenda) /RmHG
H!
成本计算分批法(job costing method) R?Or=W)i
成本计算分步法 /8` S}g+
直接人工成本差异(direct labor variance) -f-2!1&<3h
成本控制方法(cost control method)