递延税款贷项 Deferred taxation credit ])}a^]0q
股本 Share capital B (Ps/
已归还投资 Investment returned b9-IrR4h
利润分配-其他转入 Profit appropriation - other transfer in 28k=@k^q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T/a=z
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve t0+i]lr
利润分配-提取储备基金 Profit appropriation - reserve fund {{jV!8wK
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund p^CTHk_|
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ? D
_kQl
利润分配-利润归还投资 Profit appropriation - return investment by profit gg>QXui
利润分配-应付优先股股利 Profit appropriation - preference shares dividends I`zd:o]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve q3AqU?f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fuzB;Ea
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `^52IkM)
期初未分配利润 Retained earnings, beginning of the year fWZ(
资本公积-股本溢价 Capital surplus - share premium s$).Z(6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I)tiXcJw
资本公积-接受现金捐赠 Capital surplus - cash donation P #O2MiG
资本公积-股权投资准备 Capital surplus - investment reserve |>yWkq
资本公积-拨款转入 Capital surplus - subsidiary D"rbQXR7$
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^|H={pd'c0
资本公积-其他 Capital surplus - others h%:rJ_#Zl
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve t%;w<1E
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve d2V X\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve sxsb)a
盈余公积-储备基金 Surplus reserve - reserve fund Hs*["zFc
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <
Hkq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 7i*eKC`ZqK
主营业务收入 Sales wqhktgG
主营业务成本 Cost of sales } vmRm*8z
主营业务税金及附加 Sales tax #0>xa]S
营业费用 Operating expenses ^cm]
[9
管理费用 General and administrative expenses 5BJE
财务费用 Financial expenses [ n7>g
投资收益 Investment income T1]
?E]m{
其他业务收入 Other operating income L.Qz29\
营业外收入 Non-operating income IdQ./@?
补贴收入 Subsidy income
* :O
"R
其他业务支出 Other operating expenses DMM<,1
营业外支出 Non-operating expenses @eJCr)#}
所得税 Income tax P.}d@qD{)
直接人工成本差异(direct labor variance) >>
zd
直接材料成本差异(direct material variance) LWyr
在产品计价(work-in-process costing) N%
4"9K
联产品成本计算(joint products costing) d'R
vpoM
生产成本汇总程序(accumulation process of procluction cost) KNUK]i&L
制造费用差异(manufacturing expenses variance) M2O_kOeZ
实际成本与估计成本(actual cost and estimated cost) 5~|{:29X
工资费用分配(salary costs allocation) W6&vyOc
成本曲线(cost curve) d~Z\%4
农业生产成本(agriculture production cost) "j@\a)a
原始成本和重置成本(original cost and replacement cost) 2yZr!Rb~*
工程施工成本 E5w;75,
直接成本与间接成本(direct cost and indirect cost) %GHGd'KO&
可控成本(controllable cost) qI+2,6
sGI
制造费用分配(manufacturing expenses allocation) d9K8[Q5^3
理论成本与应用成本(theory cost and practice cost) `ePC$Ovn
辅助生产成本分配(auxiliary production cost allocation) Nc
;O)K!FH
期间,费用 c+ oi8G
成本控制程序(procedure of cost control) |_V(^b}
成本记录(cost entry, cost recorder cost agenda) A*EOn1hN
成本计算分批法(job costing method) ?, S/>SP
成本计算分步法 p;O%W@n"
直接人工成本差异(direct labor variance) |A%9c.DG.
成本控制方法(cost control method)