递延税款贷项 Deferred taxation credit "~Fg-{jM%
股本 Share capital 67EGkW?hbt
已归还投资 Investment returned Z}O]pm>=G
利润分配-其他转入 Profit appropriation - other transfer in 8~U
^G[!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &g?GF\Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve QFnuu-82"
利润分配-提取储备基金 Profit appropriation - reserve fund OP!R>|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund *<\`"C;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ..yV=idI
利润分配-利润归还投资 Profit appropriation - return investment by profit 4&E"{d
>
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >33=0<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 56C8)?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ;"D}"nL
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Mnranhe>G
期初未分配利润 Retained earnings, beginning of the year i&DbZ=n2
资本公积-股本溢价 Capital surplus - share premium |?KYY0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve F
w{:shC
资本公积-接受现金捐赠 Capital surplus - cash donation Hec8pL
资本公积-股权投资准备 Capital surplus - investment reserve >FE8CH!W&
资本公积-拨款转入 Capital surplus - subsidiary @>2]zMFf
资本公积-外币资本折算差额 Capital surplus - foreign currency translation GkOk.9Y,5
资本公积-其他 Capital surplus - others :uYZ1O
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ztU"CRa8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve feXo"J
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1tbA-+
盈余公积-储备基金 Surplus reserve - reserve fund +xuv+mo
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EUSM4djL
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]2u
主营业务收入 Sales {)Wf[2zJ
主营业务成本 Cost of sales |2'WSAWG
主营业务税金及附加 Sales tax Q7y'0s
营业费用 Operating expenses \(LD<-a
管理费用 General and administrative expenses SB%D%Zx6'%
财务费用 Financial expenses 7bYwh8
投资收益 Investment income Op0*tj2i),
其他业务收入 Other operating income n]6'!Eo
营业外收入 Non-operating income i>S@C@~
补贴收入 Subsidy income Fepsa;\sU
其他业务支出 Other operating expenses
~;?mD/0k
营业外支出 Non-operating expenses pYcs4f!?p
所得税 Income tax bR3Crz(9G
直接人工成本差异(direct labor variance) L%H\|>
k`
直接材料成本差异(direct material variance) TQb/lY9*
在产品计价(work-in-process costing) ";dS~(~
联产品成本计算(joint products costing) dQ;8,JzIw&
生产成本汇总程序(accumulation process of procluction cost) =
V')}f~C
制造费用差异(manufacturing expenses variance) [+FiD
实际成本与估计成本(actual cost and estimated cost) aMu6{u6
工资费用分配(salary costs allocation) H%vgPQ8
成本曲线(cost curve) ~> )>hy)
农业生产成本(agriculture production cost) 1E$\&*(
原始成本和重置成本(original cost and replacement cost) OM.-apzC
工程施工成本 5~pxu
直接成本与间接成本(direct cost and indirect cost) BoT#b^l
可控成本(controllable cost) `[$>S
制造费用分配(manufacturing expenses allocation) <IIz-6*V
理论成本与应用成本(theory cost and practice cost) yVVyWte,
辅助生产成本分配(auxiliary production cost allocation) Z>UM gu3c
期间,费用 p+Q 9?9
成本控制程序(procedure of cost control) (<B%Gy@
成本记录(cost entry, cost recorder cost agenda) xV
sI#`<a
成本计算分批法(job costing method) 6
JI8l`S
成本计算分步法 O-.G("
直接人工成本差异(direct labor variance) K91O$'J
成本控制方法(cost control method)