递延税款贷项 Deferred taxation credit hg |DpP
股本 Share capital 0<fN<iR`
已归还投资 Investment returned C?X^h{Tp
利润分配-其他转入 Profit appropriation - other transfer in l+R
Be<Mq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve r IY_1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve <&Y7Q[
利润分配-提取储备基金 Profit appropriation - reserve fund va| 1N/&
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j^>J*gLM}W
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund EW|bs#l
利润分配-利润归还投资 Profit appropriation - return investment by profit PjDYdT[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends U+URj <)
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve jsjH.O
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends a!]'S4JS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares &pV'/
期初未分配利润 Retained earnings, beginning of the year jq%Qc9y
资本公积-股本溢价 Capital surplus - share premium +%oXPG?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &KT*rL
资本公积-接受现金捐赠 Capital surplus - cash donation 3N[t2Y1r
资本公积-股权投资准备 Capital surplus - investment reserve R>yoMk/u
资本公积-拨款转入 Capital surplus - subsidiary 7$Jb
"s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )Z,O*u*
资本公积-其他 Capital surplus - others 7gNJ}pLDx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve B
&VruOP0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve EH=[!iW ;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P|l62!m<
盈余公积-储备基金 Surplus reserve - reserve fund Etj@wy/E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ( hp 52Vse
盈余公积-利润归还投资 Surplus reserve - reture investment by investment srLXwoN[
主营业务收入 Sales nd}[X[ay
主营业务成本 Cost of sales 3)3?/y)_
主营业务税金及附加 Sales tax <Y9%oJn%
营业费用 Operating expenses WRe9ki=R
管理费用 General and administrative expenses `O5wM\Z
财务费用 Financial expenses 9'Le}`Gf
投资收益 Investment income $qV, z
其他业务收入 Other operating income [vrM,?X
营业外收入 Non-operating income OWx-I\:
补贴收入 Subsidy income eVGO6 2|!
其他业务支出 Other operating expenses qs6r9?KP
营业外支出 Non-operating expenses Cjc>0)f&.
所得税 Income tax oSq?.*w<
直接人工成本差异(direct labor variance) #rD
0`[pz
直接材料成本差异(direct material variance) >k }ea5+
在产品计价(work-in-process costing) H`d595<=i;
联产品成本计算(joint products costing) &{-r 5d23
生产成本汇总程序(accumulation process of procluction cost) Jz<-B
制造费用差异(manufacturing expenses variance) 4YX/=
实际成本与估计成本(actual cost and estimated cost) r$T\@oTL
工资费用分配(salary costs allocation) V"K-aO&
成本曲线(cost curve) 0n<>X&X
农业生产成本(agriculture production cost) LDc?/
Z1
原始成本和重置成本(original cost and replacement cost) C9OEB6
工程施工成本 :7>oFz
直接成本与间接成本(direct cost and indirect cost) GJS3O;2*
可控成本(controllable cost) @cRR
制造费用分配(manufacturing expenses allocation) =HapCmrx8
理论成本与应用成本(theory cost and practice cost) 3CcCcZ9I
辅助生产成本分配(auxiliary production cost allocation) Gj!9#on$7R
期间,费用 Di)%vU
成本控制程序(procedure of cost control) g\%;b3"#
成本记录(cost entry, cost recorder cost agenda) ![1+=F!
成本计算分批法(job costing method) Z(F['Zf
成本计算分步法 Y&wtF8
直接人工成本差异(direct labor variance) H{M7_1T
成本控制方法(cost control method)