递延税款贷项 Deferred taxation credit '| p"HbJ
股本 Share capital _*ar\A`
已归还投资 Investment returned @MP ;/o+
利润分配-其他转入 Profit appropriation - other transfer in gg/2R?O]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MM6PaD{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Pk>S;KT.
利润分配-提取储备基金 Profit appropriation - reserve fund 3
$a;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund .uSVZqJ7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _Kbj?j
利润分配-利润归还投资 Profit appropriation - return investment by profit gx8i|]
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 57KrDxE}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve o)n=n!A
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends G
> t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares mt~E&Z(A
期初未分配利润 Retained earnings, beginning of the year , Xxp]*K2
资本公积-股本溢价 Capital surplus - share premium 2!R+5^Iy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve p'A43
资本公积-接受现金捐赠 Capital surplus - cash donation "}vxHN#
资本公积-股权投资准备 Capital surplus - investment reserve *7w!~mn[m
资本公积-拨款转入 Capital surplus - subsidiary =IKgi-l*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tz5\O}
资本公积-其他 Capital surplus - others |K" nSXzk
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve i*r ag0Mw
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve \-SC-c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Xl:.`{5L
盈余公积-储备基金 Surplus reserve - reserve fund GI@;76Qf
盈余公积-企业发展基金 Surplus reserve - enterprise development fund EQ.K+d*K][
盈余公积-利润归还投资 Surplus reserve - reture investment by investment D#A6s32a
主营业务收入 Sales 1@i/N
主营业务成本 Cost of sales j2%fAs<
主营业务税金及附加 Sales tax ^B1$|
C
D,
营业费用 Operating expenses gJ~CD1`O
管理费用 General and administrative expenses v#EFklOP
财务费用 Financial expenses r'4Dj&9Ac
投资收益 Investment income Ckc5;:b&m
其他业务收入 Other operating income uPxJwWXO
营业外收入 Non-operating income N>CNgUyP
补贴收入 Subsidy income T;]Ob3(BpW
其他业务支出 Other operating expenses \
AIFIy
营业外支出 Non-operating expenses b
+Z/nfS
所得税 Income tax o=6 <?v7
直接人工成本差异(direct labor variance) [RY Rt/?Q
直接材料成本差异(direct material variance) ^#IE
t#
在产品计价(work-in-process costing) Z1Qv>@u
联产品成本计算(joint products costing) )x~/qHt
生产成本汇总程序(accumulation process of procluction cost) m2P&DdN[
制造费用差异(manufacturing expenses variance) mT #A?C2
实际成本与估计成本(actual cost and estimated cost) Fy0sn|
工资费用分配(salary costs allocation) hxMV?\MYj
成本曲线(cost curve) x4(8
=&Z
农业生产成本(agriculture production cost) TY%=Y=
原始成本和重置成本(original cost and replacement cost) y` {|D*
工程施工成本 4oL .Bt
直接成本与间接成本(direct cost and indirect cost) ahQY-%>
可控成本(controllable cost) Lz!JLiMEET
制造费用分配(manufacturing expenses allocation) D)Ep!`Q
理论成本与应用成本(theory cost and practice cost) PT
}J.Dwx
辅助生产成本分配(auxiliary production cost allocation) MkhD*\D
/
期间,费用 8]oolA:^4s
成本控制程序(procedure of cost control) slhMvHOk-
成本记录(cost entry, cost recorder cost agenda) R1/c@H
Qw?
成本计算分批法(job costing method) (#Xs\IEV F
成本计算分步法 "vg.{
直接人工成本差异(direct labor variance) g5RH:]DV
成本控制方法(cost control method)