递延税款贷项 Deferred taxation credit 3vrVX<_
股本 Share capital ;c 7I "?@z
已归还投资 Investment returned *byUqY3(
利润分配-其他转入 Profit appropriation - other transfer in <\229
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve H,>
}t
S
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve rto?*^N?
利润分配-提取储备基金 Profit appropriation - reserve fund ^t0!Dbx3SE
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aCZ0-X?c
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "P !
.5B
利润分配-利润归还投资 Profit appropriation - return investment by profit M5bE5C
利润分配-应付优先股股利 Profit appropriation - preference shares dividends A7 RI&g
v5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f&-`+V}U
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]d*9@+Iu
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares eMGJx "a
期初未分配利润 Retained earnings, beginning of the year pGie!2T E
资本公积-股本溢价 Capital surplus - share premium &xGdKH
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve !vz'zy)7
资本公积-接受现金捐赠 Capital surplus - cash donation !)a_@d.;i
资本公积-股权投资准备 Capital surplus - investment reserve 4"&-a1N
资本公积-拨款转入 Capital surplus - subsidiary ^O}a,
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V]zZb-m=
资本公积-其他 Capital surplus - others O-,
"/Z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \M`qaFan5^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve VEps|d3,,
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZU 3Psj
盈余公积-储备基金 Surplus reserve - reserve fund 9#DXA}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund CW1l;uwtU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment +C%6jGGh
主营业务收入 Sales oidZWy
主营业务成本 Cost of sales !5,C"r
主营业务税金及附加 Sales tax 1l-5H7^w2?
营业费用 Operating expenses KjGu !B
管理费用 General and administrative expenses BA\aV
hmx
财务费用 Financial expenses {!Qu(%
投资收益 Investment income # ~<
]z
其他业务收入 Other operating income p]aEC+q
营业外收入 Non-operating income oU=vl!\J
补贴收入 Subsidy income H-_gd.VD
其他业务支出 Other operating expenses eo+<@83
营业外支出 Non-operating expenses -XYvjW,|
所得税 Income tax ;yNc7Vl
直接人工成本差异(direct labor variance) ztVTXI%Kz
直接材料成本差异(direct material variance) cSt)Na~C
在产品计价(work-in-process costing) M 5#wz0
联产品成本计算(joint products costing) 9evr!=":
生产成本汇总程序(accumulation process of procluction cost) 1T|f<ChIF<
制造费用差异(manufacturing expenses variance) P<pv@l9)
实际成本与估计成本(actual cost and estimated cost) TFXBN.?9T
工资费用分配(salary costs allocation) 7uR;S:WX
成本曲线(cost curve) HXq']+iC
农业生产成本(agriculture production cost) |))NjM'ZBl
原始成本和重置成本(original cost and replacement cost) 1Vpti4OmU
工程施工成本 :^7w
直接成本与间接成本(direct cost and indirect cost) sVyV|!K
可控成本(controllable cost) G+dq
*/
制造费用分配(manufacturing expenses allocation) /+*"*Br/
理论成本与应用成本(theory cost and practice cost) 3)G~ud
辅助生产成本分配(auxiliary production cost allocation) FWbp;v{
期间,费用 Dg&6@c|
成本控制程序(procedure of cost control) uj.i(Us
成本记录(cost entry, cost recorder cost agenda) H07\z1?.K
成本计算分批法(job costing method) ~qinCIj
成本计算分步法 iil<zEic
直接人工成本差异(direct labor variance) U9oUY> 9
成本控制方法(cost control method)