递延税款贷项 Deferred taxation credit ^} %OqP
股本 Share capital +DY% Y
`0
已归还投资 Investment returned *[) b}?
利润分配-其他转入 Profit appropriation - other transfer in 5<0&y3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _%?}e|epy
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve K|[[A)tt6
利润分配-提取储备基金 Profit appropriation - reserve fund y9cW&rDH
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,JYvfCA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2,{m>fF
利润分配-利润归还投资 Profit appropriation - return investment by profit kXFgvIpg<
利润分配-应付优先股股利 Profit appropriation - preference shares dividends uosFpa
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ps\A\aggML
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends w4\b^iJz
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +[<|TT
期初未分配利润 Retained earnings, beginning of the year Fo|6 PoSo
资本公积-股本溢价 Capital surplus - share premium n,!PyJ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )hGRq'WA=
资本公积-接受现金捐赠 Capital surplus - cash donation U3}r
.9/
资本公积-股权投资准备 Capital surplus - investment reserve k1e0kxn
资本公积-拨款转入 Capital surplus - subsidiary jjN]*{s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation F*_g3K!!
资本公积-其他 Capital surplus - others 9%^q?S/Rv
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D(yU:^L
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {*RyT.J
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve fI9 TzpV
盈余公积-储备基金 Surplus reserve - reserve fund :P1 J> dcG
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Ikv@}^p 7
盈余公积-利润归还投资 Surplus reserve - reture investment by investment dO
=fbmK
主营业务收入 Sales j"{|* _6E_
主营业务成本 Cost of sales 'H+H
4(
主营业务税金及附加 Sales tax >`R}ulz)
营业费用 Operating expenses NokAP|<y
管理费用 General and administrative expenses 2Z;wU]
财务费用 Financial expenses :s`~m;Y9?
投资收益 Investment income !ba /]A/
其他业务收入 Other operating income ,_
}
营业外收入 Non-operating income =~}\g;K1Q
补贴收入 Subsidy income 9%55R >s$
其他业务支出 Other operating expenses 2+y<&[A8U
营业外支出 Non-operating expenses q1Gc0{+)
所得税 Income tax ca%s$' d
直接人工成本差异(direct labor variance) M S$^m2
直接材料成本差异(direct material variance) }SpjB
在产品计价(work-in-process costing) SIQ 7oxS4
联产品成本计算(joint products costing) 8,d<&3D
生产成本汇总程序(accumulation process of procluction cost) *{5p/}p
制造费用差异(manufacturing expenses variance) s
~c_9,JK
实际成本与估计成本(actual cost and estimated cost) Y7g^ ?6
工资费用分配(salary costs allocation) kcGs2Y_*&
成本曲线(cost curve) /UtCJMQ
农业生产成本(agriculture production cost) o?%1^6&HE
原始成本和重置成本(original cost and replacement cost) ^x8*]Sz#x
工程施工成本 0~
!).f
直接成本与间接成本(direct cost and indirect cost) " |ZC2Zu<
可控成本(controllable cost) VUAW/
制造费用分配(manufacturing expenses allocation) GvQKFgO6h
理论成本与应用成本(theory cost and practice cost) =8:m:Y&|`G
辅助生产成本分配(auxiliary production cost allocation) ?"-%>y@w
期间,费用 GG@GjP<_
成本控制程序(procedure of cost control) #D4gNQg@R
成本记录(cost entry, cost recorder cost agenda) x$ z9:'U
成本计算分批法(job costing method) 4&
]Sb}
成本计算分步法 6%?bl{pNn
直接人工成本差异(direct labor variance) Awy-kou[C
成本控制方法(cost control method)