递延税款贷项 Deferred taxation credit Io n~
股本 Share capital X(@uw X$m
已归还投资 Investment returned Dnw| %6Y
利润分配-其他转入 Profit appropriation - other transfer in 7B7&9<gc
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve iEm ?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;=4Xz\2
利润分配-提取储备基金 Profit appropriation - reserve fund lk3=4|?zsE
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T 2F6)e
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >yB(lKV
利润分配-利润归还投资 Profit appropriation - return investment by profit )Ry<a$Q3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -F@L}|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve "ZrOrdlg+A
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends cl@g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `d\r;cE%lm
期初未分配利润 Retained earnings, beginning of the year k*?I>%^6#T
资本公积-股本溢价 Capital surplus - share premium - +>1r
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve :|+Qe e
资本公积-接受现金捐赠 Capital surplus - cash donation "4o=,$E=
资本公积-股权投资准备 Capital surplus - investment reserve */^QH@ P
资本公积-拨款转入 Capital surplus - subsidiary aNxAZMg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation `=UWqb(K_
资本公积-其他 Capital surplus - others rx0~`cVV:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ? *>]")[>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bq>_qpr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve r V6/Tdy
盈余公积-储备基金 Surplus reserve - reserve fund UC
HZ2&
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ;G\8jP'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rG}\Zjn{
主营业务收入 Sales TX=yPq
主营业务成本 Cost of sales n/~A`%E@
主营业务税金及附加 Sales tax EV pi^>M
营业费用 Operating expenses 6$\jAd
|
管理费用 General and administrative expenses \xv;sl$f
财务费用 Financial expenses ?W>qUrZ
投资收益 Investment income w[tmCn+
其他业务收入 Other operating income 8[vc?+>&
营业外收入 Non-operating income 3 ZEB
补贴收入 Subsidy income +{
<#(}
其他业务支出 Other operating expenses Dre2J<QL
营业外支出 Non-operating expenses 6;'dUG
vH
所得税 Income tax ~6YMD
直接人工成本差异(direct labor variance) bKg8rK u
直接材料成本差异(direct material variance) JN+_|`
在产品计价(work-in-process costing) _g%TSumvq<
联产品成本计算(joint products costing) ;oZ)Wt
生产成本汇总程序(accumulation process of procluction cost) yAL[[
制造费用差异(manufacturing expenses variance) i4Lc$20?d
实际成本与估计成本(actual cost and estimated cost) SZaS;hhhHu
工资费用分配(salary costs allocation) a
=cvCf
成本曲线(cost curve)
~5FW[_
农业生产成本(agriculture production cost) `F<jLU^3
原始成本和重置成本(original cost and replacement cost) ;OqB5qd
工程施工成本 &xRo^iV?
直接成本与间接成本(direct cost and indirect cost) ;X*cCb`h
可控成本(controllable cost) wO?{?+I`q
制造费用分配(manufacturing expenses allocation) (e(:P~Ry
理论成本与应用成本(theory cost and practice cost) <sK4#!K
辅助生产成本分配(auxiliary production cost allocation) q9Y9w(
期间,费用 _XCOSomL`
成本控制程序(procedure of cost control) q$I:`&
成本记录(cost entry, cost recorder cost agenda) Z}$TKO*u
成本计算分批法(job costing method) ]vwW]O7
成本计算分步法 n]E?3UGD@W
直接人工成本差异(direct labor variance) MxT-1&XL
成本控制方法(cost control method)