递延税款贷项 Deferred taxation credit w7L) '9
股本 Share capital V 0mn4sfs
已归还投资 Investment returned Mi_$">1-W
利润分配-其他转入 Profit appropriation - other transfer in #RLt^$!H
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve m1A J{cs
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 8 &dF
利润分配-提取储备基金 Profit appropriation - reserve fund E]r?{t`]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H\[W/"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &K,i
f
利润分配-利润归还投资 Profit appropriation - return investment by profit Tlr v={
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "0TZTa1e
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tZo} ;|~'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L
Da1X2N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares alb.g>LNPP
期初未分配利润 Retained earnings, beginning of the year `Q,H|hp;k;
资本公积-股本溢价 Capital surplus - share premium k 9F=8q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /Z4et'Lo
资本公积-接受现金捐赠 Capital surplus - cash donation e+K^A q
资本公积-股权投资准备 Capital surplus - investment reserve Wc
'H
资本公积-拨款转入 Capital surplus - subsidiary g9F?z2^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation poFg 1
资本公积-其他 Capital surplus - others 9gZ $
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve |ENh)M8}r
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >(RkZ}z
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6W
Ur QFK
盈余公积-储备基金 Surplus reserve - reserve fund @KAI4LP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3;Fhg!Z O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment #e5\j\#.
主营业务收入 Sales m l$o5 &sN
主营业务成本 Cost of sales Aiea\j Bv
主营业务税金及附加 Sales tax rVs J`+L
营业费用 Operating expenses Y6d@h? ht
管理费用 General and administrative expenses a.6( K
财务费用 Financial expenses /u+e0BHo
投资收益 Investment income PFK
'$
其他业务收入 Other operating income g=o4Q<
#^y
营业外收入 Non-operating income @s^-.z
补贴收入 Subsidy income cCc( fF*^
其他业务支出 Other operating expenses $, '*f?d
营业外支出 Non-operating expenses N }YkMJy
所得税 Income tax gPc =2
直接人工成本差异(direct labor variance) 7t_^8I%[
直接材料成本差异(direct material variance) { [ >Kob1
在产品计价(work-in-process costing) sn>~O4"
联产品成本计算(joint products costing) WM P,\=6k0
生产成本汇总程序(accumulation process of procluction cost) HUO j0T
制造费用差异(manufacturing expenses variance) #cLBQJ q
实际成本与估计成本(actual cost and estimated cost) Z j4Uak
工资费用分配(salary costs allocation) (_{y B[z>`
成本曲线(cost curve) uSBa DYg
农业生产成本(agriculture production cost) Pr,q*_Yy
原始成本和重置成本(original cost and replacement cost) s&J]zb`
工程施工成本 .w ,q0<}
直接成本与间接成本(direct cost and indirect cost) Vs{|xG7W D
可控成本(controllable cost) /JU.?M3
5
制造费用分配(manufacturing expenses allocation) w)jISu;RG
理论成本与应用成本(theory cost and practice cost) ]"1DGg \A
辅助生产成本分配(auxiliary production cost allocation) bK-N:8Z
期间,费用 cPc</[x[W
成本控制程序(procedure of cost control) 5QO9Q]I#_\
成本记录(cost entry, cost recorder cost agenda) xA[mm
成本计算分批法(job costing method) m9 }P9 ?
成本计算分步法 *G 9V'9
直接人工成本差异(direct labor variance) $]2vvr
成本控制方法(cost control method)
