递延税款贷项 Deferred taxation credit Wg0g/
股本 Share capital GbA.UM~
已归还投资 Investment returned QgD g}\P
利润分配-其他转入 Profit appropriation - other transfer in iNWo"=J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve A"l?:?rtw]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nF4a-H&Fo
利润分配-提取储备基金 Profit appropriation - reserve fund hL;8pE8
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Fxqp-}:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund *^wB!{.#
利润分配-利润归还投资 Profit appropriation - return investment by profit ''^Y>k
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rs*Fy@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C?= P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends bb`':3%
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jhX[fT1m
期初未分配利润 Retained earnings, beginning of the year <ggtjw S
资本公积-股本溢价 Capital surplus - share premium 6uKMCQ=h
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve -0eq_+oQ
资本公积-接受现金捐赠 Capital surplus - cash donation hj$e|arB
资本公积-股权投资准备 Capital surplus - investment reserve U{$1[,f
资本公积-拨款转入 Capital surplus - subsidiary 3
M10fI?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ?@t d
资本公积-其他 Capital surplus - others X3:XTuV
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c8M2 ^{O,`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ^o@,3__7Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d90Z,nex
盈余公积-储备基金 Surplus reserve - reserve fund zT|)uP*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund maY4g&'f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment \U?n+6 7g
主营业务收入 Sales *;U'[H3Q
主营业务成本 Cost of sales +"}=d3E6
主营业务税金及附加 Sales tax }Jh: 8BNuP
营业费用 Operating expenses ]cC[-F[
管理费用 General and administrative expenses y"<))-MH
财务费用 Financial expenses !k(_PM
投资收益 Investment income CGP3qHrXt
其他业务收入 Other operating income G"59cv8z4R
营业外收入 Non-operating income Af5D>/
补贴收入 Subsidy income =!UR=Hq
其他业务支出 Other operating expenses 0\~Z5k`IT
营业外支出 Non-operating expenses X$\i{p9jw
所得税 Income tax =GBI0&U
直接人工成本差异(direct labor variance) tYqs~B3
直接材料成本差异(direct material variance) BH@)QVs-
在产品计价(work-in-process costing)
g3sUl&K
联产品成本计算(joint products costing) C4#rA.nF|
生产成本汇总程序(accumulation process of procluction cost) u@P[Vb
制造费用差异(manufacturing expenses variance) SL&hJs4c'
实际成本与估计成本(actual cost and estimated cost) n*'<uKpM
工资费用分配(salary costs allocation) %=<IGce
成本曲线(cost curve) !epgTN
农业生产成本(agriculture production cost)
o{kbc5_
原始成本和重置成本(original cost and replacement cost) "SoHt]%#
工程施工成本 FNQX7O52
直接成本与间接成本(direct cost and indirect cost) desThnTw
可控成本(controllable cost) +wk`;0s A
制造费用分配(manufacturing expenses allocation) q
xJQPz
理论成本与应用成本(theory cost and practice cost) u%d K ig
辅助生产成本分配(auxiliary production cost allocation) Ekm7 )d$
期间,费用 nCvPB/-
成本控制程序(procedure of cost control) YEx)"t8E
成本记录(cost entry, cost recorder cost agenda) 5;TuVU.8Q
成本计算分批法(job costing method) geefnb
成本计算分步法 Lx U={Y0
直接人工成本差异(direct labor variance) tAFti+Qb
成本控制方法(cost control method)