递延税款贷项 Deferred taxation credit *<*0".#
股本 Share capital b&lN%+%}
已归还投资 Investment returned 0W T#6D
利润分配-其他转入 Profit appropriation - other transfer in U,Z"G1^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IPl@ DH
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6
X@mPj[/
利润分配-提取储备基金 Profit appropriation - reserve fund M11"<3]D
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <91t`&aWW
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `y\*m]:
利润分配-利润归还投资 Profit appropriation - return investment by profit H+4=|mkQ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends \8;Qv
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve R*s* +I
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'oz hz2s
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H-eEhI(;O
期初未分配利润 Retained earnings, beginning of the year ! jbEm8bt
资本公积-股本溢价 Capital surplus - share premium uy/y wm/?=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve `%-4>jI9-
资本公积-接受现金捐赠 Capital surplus - cash donation S5i+vUI8C
资本公积-股权投资准备 Capital surplus - investment reserve r1i
$D
资本公积-拨款转入 Capital surplus - subsidiary 1&"-*)
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 28nmQ
资本公积-其他 Capital surplus - others ;yF[2P ;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =2^V
gc
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Dn~Z SrJ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P3'2IzNw
盈余公积-储备基金 Surplus reserve - reserve fund 8AT;8I<K
盈余公积-企业发展基金 Surplus reserve - enterprise development fund X'cf&>h
盈余公积-利润归还投资 Surplus reserve - reture investment by investment K!3{M!B
主营业务收入 Sales G1}~.%J
主营业务成本 Cost of sales ^9&b+u=X
主营业务税金及附加 Sales tax 3c c1EQ9
营业费用 Operating expenses mJ)tHv"7
管理费用 General and administrative expenses o_iEkn
财务费用 Financial expenses YecT 96%
投资收益 Investment income h^}_YaT\
其他业务收入 Other operating income Ci;h
营业外收入 Non-operating income Xo2^N2I
补贴收入 Subsidy income p1+7<Y:
其他业务支出 Other operating expenses q1 H=/[a
营业外支出 Non-operating expenses TbOJp
所得税 Income tax m&Lt6_vi
直接人工成本差异(direct labor variance) "37*A<+f
直接材料成本差异(direct material variance) Osnyd+dJY
在产品计价(work-in-process costing) 4[`[mE18.
联产品成本计算(joint products costing) Z;hyi'rPJ
生产成本汇总程序(accumulation process of procluction cost) Ig<}dM.Z[
制造费用差异(manufacturing expenses variance) d!o.ASL{
实际成本与估计成本(actual cost and estimated cost) [M4xZHd#o
工资费用分配(salary costs allocation) l1&5uwu
F
成本曲线(cost curve) ~%`EeJwT
农业生产成本(agriculture production cost) cn$5:%IK
原始成本和重置成本(original cost and replacement cost) Zb]/nP1P
工程施工成本
PNf&@
直接成本与间接成本(direct cost and indirect cost) PC|'yAN:
可控成本(controllable cost) lqF>=15
制造费用分配(manufacturing expenses allocation) im=5{PbJ^
理论成本与应用成本(theory cost and practice cost) zt?h^zf}
辅助生产成本分配(auxiliary production cost allocation) ]3}feU+
期间,费用 >;,gGH
成本控制程序(procedure of cost control) pDGT@qJ
成本记录(cost entry, cost recorder cost agenda) ^\MhT)x
成本计算分批法(job costing method) f3!n$lj
成本计算分步法 TM0b-W (H
直接人工成本差异(direct labor variance) H.:9:I[n
成本控制方法(cost control method)