递延税款贷项 Deferred taxation credit *{DTxEy
股本 Share capital zl|z4j'Irc
已归还投资 Investment returned GT&}Burl/n
利润分配-其他转入 Profit appropriation - other transfer in c0gVW~I1
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #4msBax4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :x*)o+
利润分配-提取储备基金 Profit appropriation - reserve fund >5t%_/yeB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund |h\7Q1,1~2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S'jg#*$
利润分配-利润归还投资 Profit appropriation - return investment by profit 4VwF\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends l4oyF|oJTH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
J, 9NVw$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FQDf?d5
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares P2-&Im`+
期初未分配利润 Retained earnings, beginning of the year ;=ddv@
资本公积-股本溢价 Capital surplus - share premium -)`_w^Ox
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve kt/,& oKI
资本公积-接受现金捐赠 Capital surplus - cash donation k2U*dn"9U
资本公积-股权投资准备 Capital surplus - investment reserve F~mIV;BP
资本公积-拨款转入 Capital surplus - subsidiary \!-BR0+y;
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hw^&{x
资本公积-其他 Capital surplus - others 8s0+6{vW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve iAwEnQ3h
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve YA4 D?'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve
::|~tLFu
盈余公积-储备基金 Surplus reserve - reserve fund z~
cW,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund hJ@vlMW
盈余公积-利润归还投资 Surplus reserve - reture investment by investment M6)
G_-
主营业务收入 Sales Wh)D_
主营业务成本 Cost of sales hy5[
L`B
主营业务税金及附加 Sales tax -b(DPte
营业费用 Operating expenses 1qRquY
管理费用 General and administrative expenses $Habhw
财务费用 Financial expenses 8QrpNSj4
投资收益 Investment income 52
w@.]
其他业务收入 Other operating income s^wm2/Yw
营业外收入 Non-operating income 9L=mS
补贴收入 Subsidy income B*(]T|ff<
其他业务支出 Other operating expenses N~
v
6K}`}
营业外支出 Non-operating expenses B>,eHXW
所得税 Income tax <RGH+4LF
直接人工成本差异(direct labor variance) 7n8nJTU{4j
直接材料成本差异(direct material variance) ;CYoc4e
在产品计价(work-in-process costing) i9;
联产品成本计算(joint products costing) No^gKh24
生产成本汇总程序(accumulation process of procluction cost) (Rw<1q`,
制造费用差异(manufacturing expenses variance) zBF~:Uc`B
实际成本与估计成本(actual cost and estimated cost) j/ 5
工资费用分配(salary costs allocation) RY , <*
成本曲线(cost curve) DXs an
农业生产成本(agriculture production cost) U\KMeaF5e-
原始成本和重置成本(original cost and replacement cost) ]juPm8eF
工程施工成本 aZOn01v;!&
直接成本与间接成本(direct cost and indirect cost) p5G'})x
可控成本(controllable cost) (2g
a:}K
制造费用分配(manufacturing expenses allocation) cH
jQwl
理论成本与应用成本(theory cost and practice cost)
G 3Z"U
辅助生产成本分配(auxiliary production cost allocation) &."$kfA+
期间,费用 `Ij@;=(
成本控制程序(procedure of cost control) $DbnPZ2$
成本记录(cost entry, cost recorder cost agenda) i?x gV_q;
成本计算分批法(job costing method) =+zDE0Qs
成本计算分步法 ov6xa*'a
直接人工成本差异(direct labor variance) y>I2}P
成本控制方法(cost control method)