递延税款贷项 Deferred taxation credit =bgu2#%Z
股本 Share capital s%OPoRE
已归还投资 Investment returned PN"s^]4
利润分配-其他转入 Profit appropriation - other transfer in f
C<pCdsg
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve PYhRP00}M
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve qW"
利润分配-提取储备基金 Profit appropriation - reserve fund a\]glw\;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0<4Nf]i
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dd6m/3uUW
利润分配-利润归还投资 Profit appropriation - return investment by profit umJ!j&(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends VxTrL}{(6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QHm
F,P
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Wm#F~<$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares +`]AutNv
期初未分配利润 Retained earnings, beginning of the year gAxf5A_x)
资本公积-股本溢价 Capital surplus - share premium G.l
~!;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve l'm\*=3
资本公积-接受现金捐赠 Capital surplus - cash donation !=SBeq
资本公积-股权投资准备 Capital surplus - investment reserve E,wOWs*
资本公积-拨款转入 Capital surplus - subsidiary d:&=|kKw
资本公积-外币资本折算差额 Capital surplus - foreign currency translation U5!~@XjG>
资本公积-其他 Capital surplus - others vDit&Lh{T
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve tsf)+`vt
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tH^]`6"QUa
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve c80!Ub@
盈余公积-储备基金 Surplus reserve - reserve fund 79MF;>=tV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @q/E)M?
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 1/J3 9Y~+
主营业务收入 Sales }T1.~E
主营业务成本 Cost of sales gF53[\w^v
主营业务税金及附加 Sales tax X Z4q{^o
营业费用 Operating expenses <Y"h2#M "
管理费用 General and administrative expenses *w,C5 f
财务费用 Financial expenses =+
vl+h
投资收益 Investment income !U[/P6
+0
其他业务收入 Other operating income jBLLx{
营业外收入 Non-operating income zNRR('B?
补贴收入 Subsidy income QFX/x
其他业务支出 Other operating expenses #Et%s8{
营业外支出 Non-operating expenses LZ-&qh
所得税 Income tax NR9=V
直接人工成本差异(direct labor variance) B$D7}=|kc
直接材料成本差异(direct material variance) _|f_%S8a_=
在产品计价(work-in-process costing) Zog&:]P'F
联产品成本计算(joint products costing) }P*x/z~
生产成本汇总程序(accumulation process of procluction cost) 2Sb68hJIE
制造费用差异(manufacturing expenses variance) /kH
7I
实际成本与估计成本(actual cost and estimated cost) /]>8V'e\
工资费用分配(salary costs allocation) +Jl
PQ~5
成本曲线(cost curve) rZ:-%#Q4
农业生产成本(agriculture production cost) 3Q:Hzq G
原始成本和重置成本(original cost and replacement cost) 5e|yW0o
工程施工成本 >p?Vv0*
直接成本与间接成本(direct cost and indirect cost) zkb[u"
可控成本(controllable cost) Mv_-JE9#>o
制造费用分配(manufacturing expenses allocation) oUNuM%g9Dy
理论成本与应用成本(theory cost and practice cost) <;
P40jDL
辅助生产成本分配(auxiliary production cost allocation) Q4e+vBECkq
期间,费用 )Rc
成本控制程序(procedure of cost control) ^_5t5>
成本记录(cost entry, cost recorder cost agenda) c5- 56Q
成本计算分批法(job costing method) GJj} |+|
成本计算分步法 pSKwXx
直接人工成本差异(direct labor variance) F\Q X=n
成本控制方法(cost control method)