递延税款贷项 Deferred taxation credit }eDX8b8emA
股本 Share capital 1<qVN'[
已归还投资 Investment returned %:be{Y6
利润分配-其他转入 Profit appropriation - other transfer in YCB 3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V=l Q}sBY
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve O275AxaN
利润分配-提取储备基金 Profit appropriation - reserve fund (;Q <@PZg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund m)[wZP*e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QkCoW[sn
利润分配-利润归还投资 Profit appropriation - return investment by profit /m{?o
利润分配-应付优先股股利 Profit appropriation - preference shares dividends a9@l8{)RX
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve sNk>0 X[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &PQ{e8w
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H:{(CY?t
期初未分配利润 Retained earnings, beginning of the year Y%?!AmER
资本公积-股本溢价 Capital surplus - share premium RP@idz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1O3<%T#LOZ
资本公积-接受现金捐赠 Capital surplus - cash donation ,f/IG.
资本公积-股权投资准备 Capital surplus - investment reserve <>*''^
资本公积-拨款转入 Capital surplus - subsidiary gH{\y5%rO
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s<r.+zqW
资本公积-其他 Capital surplus - others A^Hp #b@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve G`9F.T_Z^)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #:\+7mCF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve LN6 JH!
盈余公积-储备基金 Surplus reserve - reserve fund {R{%Z
盈余公积-企业发展基金 Surplus reserve - enterprise development fund M4hN#0("4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment milK
3+N
主营业务收入 Sales f$@".
主营业务成本 Cost of sales $evuPm8G
主营业务税金及附加 Sales tax r+#V{oE_
营业费用 Operating expenses 1'U%7#;E
管理费用 General and administrative expenses \q`+
财务费用 Financial expenses Q-dHR
i
投资收益 Investment income ={i&F
其他业务收入 Other operating income l-h7ks
Rs
营业外收入 Non-operating income ]'ApOp
补贴收入 Subsidy income I{g2q B$6
其他业务支出 Other operating expenses O"-PNF,J
营业外支出 Non-operating expenses wPO@f~[Ji
所得税 Income tax 8H`l"
直接人工成本差异(direct labor variance) c{4nW|/
W
直接材料成本差异(direct material variance) U/&qV"Ih
在产品计价(work-in-process costing) Z%n.:I<%ZV
联产品成本计算(joint products costing) J%[N-
生产成本汇总程序(accumulation process of procluction cost) "$"mWF-
制造费用差异(manufacturing expenses variance) O7CYpn4<7
实际成本与估计成本(actual cost and estimated cost) V_d%g<n4
工资费用分配(salary costs allocation) fm:{&(
成本曲线(cost curve) ?oDfI
农业生产成本(agriculture production cost) g$T_yT''
原始成本和重置成本(original cost and replacement cost) p*&LEjaVM4
工程施工成本 ]aW.b_7<9
直接成本与间接成本(direct cost and indirect cost) e"H+sM26-
可控成本(controllable cost) n]{}C.C=
制造费用分配(manufacturing expenses allocation) Cg\)BHv~
理论成本与应用成本(theory cost and practice cost) o-CJdOS
辅助生产成本分配(auxiliary production cost allocation) Rw=E_q{
期间,费用 =$zr
t
成本控制程序(procedure of cost control) <C`eZ}Qqv
成本记录(cost entry, cost recorder cost agenda) >E,L"&_j
成本计算分批法(job costing method) hE#8_3 4%s
成本计算分步法 Z!i'Tbfn
直接人工成本差异(direct labor variance) i\z0{;f|GX
成本控制方法(cost control method)