递延税款贷项 Deferred taxation credit m@ i2#
股本 Share capital \Yj#2ww
已归还投资 Investment returned tC&fAE:S
利润分配-其他转入 Profit appropriation - other transfer in $
!v}xY
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 9nn>O?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *(k%MTG
利润分配-提取储备基金 Profit appropriation - reserve fund >b>MKm>q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund xC-BqVJ%_T
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !\CG,E k
利润分配-利润归还投资 Profit appropriation - return investment by profit 3 brb*gI_b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6|,e%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve RCI4~q
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^8:VWJM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I> {!U$
期初未分配利润 Retained earnings, beginning of the year 0$tjNye
资本公积-股本溢价 Capital surplus - share premium "YJ[$TG
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eGLO!DdxZ
资本公积-接受现金捐赠 Capital surplus - cash donation vQUZVq5M
资本公积-股权投资准备 Capital surplus - investment reserve |/VL35b
资本公积-拨款转入 Capital surplus - subsidiary NZ>7dJ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )ZGYhE
资本公积-其他 Capital surplus - others q( IZJGb
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve );nz4/V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve -'6<
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7Rnm%8?T
盈余公积-储备基金 Surplus reserve - reserve fund ^IBGYl5n
盈余公积-企业发展基金 Surplus reserve - enterprise development fund , jy<o+!
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aqF+zPKs6
主营业务收入 Sales \yNQQ$B
主营业务成本 Cost of sales 6O9iEc,HM
主营业务税金及附加 Sales tax =p]mX)I_
营业费用 Operating expenses S?L#N
管理费用 General and administrative expenses AH^e]<2-
财务费用 Financial expenses eO
t%x Tx
投资收益 Investment income Z==!C=SBv
其他业务收入 Other operating income id^|\hDR
营业外收入 Non-operating income \eQla8s
补贴收入 Subsidy income L\YKdUL
其他业务支出 Other operating expenses )GVBE%!WEd
营业外支出 Non-operating expenses OkpwhkPL5
所得税 Income tax d<x1*a
直接人工成本差异(direct labor variance) Edw2W
8
直接材料成本差异(direct material variance) ;K_}A4K
在产品计价(work-in-process costing) 7R,qDp S
联产品成本计算(joint products costing) iU5P$7.p
生产成本汇总程序(accumulation process of procluction cost) cGNvEM(4AV
制造费用差异(manufacturing expenses variance) n#BvW,6J
实际成本与估计成本(actual cost and estimated cost) zsDocR
工资费用分配(salary costs allocation) ~wOTjz
成本曲线(cost curve) 9~c~E/4!
农业生产成本(agriculture production cost) w?*z^y@
原始成本和重置成本(original cost and replacement cost) #--
olEj!
工程施工成本 %x
2uP9
直接成本与间接成本(direct cost and indirect cost) Lz@$3(2
可控成本(controllable cost) HY ;9?KJ'
制造费用分配(manufacturing expenses allocation) rVH6QQF=\
理论成本与应用成本(theory cost and practice cost) yHNuU)Ft
辅助生产成本分配(auxiliary production cost allocation) O$qtq(Q%
期间,费用 H<`\bej,
成本控制程序(procedure of cost control) wiJRCH
成本记录(cost entry, cost recorder cost agenda) Vr/Bu4V"
成本计算分批法(job costing method) abi[jxCG
成本计算分步法 _ 5"+Dv
直接人工成本差异(direct labor variance) @'i+ff\
成本控制方法(cost control method)