递延税款贷项 Deferred taxation credit m`-);y
股本 Share capital "@&TC"YG0
已归还投资 Investment returned ww^\_KGu7
利润分配-其他转入 Profit appropriation - other transfer in MM@,J<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Vx $;wU Y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :cC$1zv@
利润分配-提取储备基金 Profit appropriation - reserve fund gsyOf*Q$
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund syR"p,3EC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U*[E+Uq}:N
利润分配-利润归还投资 Profit appropriation - return investment by profit v8ap"9b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ,/w*sE
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .n
D#:86M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'GJB9i+a^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares j9NF|
期初未分配利润 Retained earnings, beginning of the year vN{@c(=g
资本公积-股本溢价 Capital surplus - share premium |/gt;H~:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E%`J=C}
资本公积-接受现金捐赠 Capital surplus - cash donation ]j3> =Jb;
资本公积-股权投资准备 Capital surplus - investment reserve 5*%Gh&)
资本公积-拨款转入 Capital surplus - subsidiary (L/>LZn|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation N_c44[z1
资本公积-其他 Capital surplus - others P4[kW}R
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AT"gRCU$4
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KyyRHf5
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V.*TOU{{xh
盈余公积-储备基金 Surplus reserve - reserve fund (t-hi8"
盈余公积-企业发展基金 Surplus reserve - enterprise development fund dTg`z,^F
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \1<
'XVS
主营业务收入 Sales 6HY): M&?
主营业务成本 Cost of sales Wzl/ @CPM
主营业务税金及附加 Sales tax J9mK9{#q
营业费用 Operating expenses j*DPW)RkKX
管理费用 General and administrative expenses [KK
|_
财务费用 Financial expenses ZQfxlzj+X
投资收益 Investment income 6j6CA?|
其他业务收入 Other operating income }emUpju<C
营业外收入 Non-operating income gI^&z
补贴收入 Subsidy income Nj>6TD81u
其他业务支出 Other operating expenses jaoZ}}V_$
营业外支出 Non-operating expenses A"JdG%t>.h
所得税 Income tax -+WAaJ(b
直接人工成本差异(direct labor variance) Ooz,?wU6
直接材料成本差异(direct material variance) q|D5
A|)
在产品计价(work-in-process costing) b&rBWp0#
联产品成本计算(joint products costing) fUjo',<s
生产成本汇总程序(accumulation process of procluction cost) LIID(s!bX
制造费用差异(manufacturing expenses variance) rt
+4-WuK>
实际成本与估计成本(actual cost and estimated cost) eS8(HI6{^
工资费用分配(salary costs allocation) [
inlxJD
成本曲线(cost curve) :TQp,CEa
农业生产成本(agriculture production cost) J p=qPG|
原始成本和重置成本(original cost and replacement cost) U?0|2hR~
工程施工成本 M|DMoi8x
直接成本与间接成本(direct cost and indirect cost) 60+ zoL'
可控成本(controllable cost) B"GC|}N)v
制造费用分配(manufacturing expenses allocation) D^[l~K
理论成本与应用成本(theory cost and practice cost) 81Kf X {|
辅助生产成本分配(auxiliary production cost allocation) Ugri _
期间,费用 CQWXLQED>
成本控制程序(procedure of cost control) 7h
54j
成本记录(cost entry, cost recorder cost agenda) _EMI%P&s
成本计算分批法(job costing method) C7%R2>}?f
成本计算分步法 roS" q~GS,
直接人工成本差异(direct labor variance) |}G"^r
成本控制方法(cost control method)