递延税款贷项 Deferred taxation credit ()3+!};
股本 Share capital *slZ17xg
已归还投资 Investment returned ]qhVxeUm
利润分配-其他转入 Profit appropriation - other transfer in *s;$`8fM<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve R#
mZYg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve p;X[_h
利润分配-提取储备基金 Profit appropriation - reserve fund l<GRM1^kU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }me]?en_Ra
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e Hd{'J<
利润分配-利润归还投资 Profit appropriation - return investment by profit j3sUZg|d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends s^js}9]p
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?A
YI
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends f}nGWV%,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &> }MoB
期初未分配利润 Retained earnings, beginning of the year
2|w(d
资本公积-股本溢价 Capital surplus - share premium bbA+ZLZJn
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ||9f@9
资本公积-接受现金捐赠 Capital surplus - cash donation XlDVJx<&J
资本公积-股权投资准备 Capital surplus - investment reserve
YVD%GJ
资本公积-拨款转入 Capital surplus - subsidiary "x3_cA~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation efZdtrKgy
资本公积-其他 Capital surplus - others ur9 -F^$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :8yrt
bf$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve =]U[
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve tAbIT;>
盈余公积-储备基金 Surplus reserve - reserve fund 69O?sIk
盈余公积-企业发展基金 Surplus reserve - enterprise development fund rQN+x|dKMb
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -
V_e=Y<J/
主营业务收入 Sales nPvR
主营业务成本 Cost of sales ~sMn/T*fv
主营业务税金及附加 Sales tax 9tk}_+
营业费用 Operating expenses Y2<Z"D`
管理费用 General and administrative expenses qd!$ nr
财务费用 Financial expenses 6Q>:g"_
投资收益 Investment income
2Xe2%{
其他业务收入 Other operating income 5wP(/?sRy
营业外收入 Non-operating income nLdI>c9R
补贴收入 Subsidy income oV,>u5:B
其他业务支出 Other operating expenses pd>EUdbrp&
营业外支出 Non-operating expenses h9g5W'.#
所得税 Income tax 'Kp|\Tr
直接人工成本差异(direct labor variance) )wSsxX7:
直接材料成本差异(direct material variance) /HI#8
在产品计价(work-in-process costing) ~)sb\o
联产品成本计算(joint products costing) B6OggJ9Iq
生产成本汇总程序(accumulation process of procluction cost) 3P I{LU
制造费用差异(manufacturing expenses variance) oA_AnD?G+
实际成本与估计成本(actual cost and estimated cost) AkT_ZU>
工资费用分配(salary costs allocation) q^O{LGN
成本曲线(cost curve) mbJ#-^}V
农业生产成本(agriculture production cost) p.8G]pS
原始成本和重置成本(original cost and replacement cost) B7N?"'$i
工程施工成本 vHJ ~~if
直接成本与间接成本(direct cost and indirect cost) f<0-'fGJd
可控成本(controllable cost) e,:@c3I
制造费用分配(manufacturing expenses allocation) evu @uq
理论成本与应用成本(theory cost and practice cost)
1u)I}"{W>
辅助生产成本分配(auxiliary production cost allocation) @0n #Qs|E!
期间,费用 6i{W=$RQ
成本控制程序(procedure of cost control) y
Bs
成本记录(cost entry, cost recorder cost agenda) IBnJ6(.
成本计算分批法(job costing method)
yZdM4`
成本计算分步法 wU?2aXY
直接人工成本差异(direct labor variance) N ?0V0B
成本控制方法(cost control method)