递延税款贷项 Deferred taxation credit ~u+|NtF
股本 Share capital Cv;\cI
"&
已归还投资 Investment returned v'X=|$75
利润分配-其他转入 Profit appropriation - other transfer in nps"n ggk
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve BLQD=?Q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Hg%8Q@
利润分配-提取储备基金 Profit appropriation - reserve fund +KKx\m*
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -|x Y T+?%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund oq3{q
利润分配-利润归还投资 Profit appropriation - return investment by profit `.F+T)G
利润分配-应付优先股股利 Profit appropriation - preference shares dividends T_1p1Sg
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Imm|5-qJ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends >W7IWhm3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _E <
期初未分配利润 Retained earnings, beginning of the year B@
@j-
资本公积-股本溢价 Capital surplus - share premium P|{Et=R`1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve o YN p0Hc
资本公积-接受现金捐赠 Capital surplus - cash donation ^t Y$pP A
资本公积-股权投资准备 Capital surplus - investment reserve 08JVX'X-mr
资本公积-拨款转入 Capital surplus - subsidiary AiE\PMF~{P
资本公积-外币资本折算差额 Capital surplus - foreign currency translation @E5 }v
资本公积-其他 Capital surplus - others kx _PMp c
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve At=l>
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve sg!* %*XQ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b1 NB:
盈余公积-储备基金 Surplus reserve - reserve fund J~UR v)g
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
}j /r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sM8 AORd
主营业务收入 Sales LwL\CE_6+
主营业务成本 Cost of sales [H8QxJk
主营业务税金及附加 Sales tax Z Uxlk+o9d
营业费用 Operating expenses y$^.HI02jP
管理费用 General and administrative expenses >W[#-jA_Z
财务费用 Financial expenses
T24?1
投资收益 Investment income Z/>0P* F
其他业务收入 Other operating income b$Ch2Qz0q
营业外收入 Non-operating income )ls<"WTC.
补贴收入 Subsidy income NDaM;`
其他业务支出 Other operating expenses GY;q0oQ,
营业外支出 Non-operating expenses KB^i=+xr
所得税 Income tax !Nf N16
直接人工成本差异(direct labor variance) Ap [}[:U
直接材料成本差异(direct material variance) , BCo/j
在产品计价(work-in-process costing) J)xc mK
联产品成本计算(joint products costing) 3x{2Dh i
生产成本汇总程序(accumulation process of procluction cost) rt7]~W-
制造费用差异(manufacturing expenses variance) ,J0BG0jB^u
实际成本与估计成本(actual cost and estimated cost) >HH49 cCo
工资费用分配(salary costs allocation) : x<'>)6
成本曲线(cost curve) Oor &1
农业生产成本(agriculture production cost) t% f6P
原始成本和重置成本(original cost and replacement cost) _^)<d$R<
工程施工成本 ]{<`W5 b/
直接成本与间接成本(direct cost and indirect cost) @xI:ZtM
可控成本(controllable cost) A/4HR]
制造费用分配(manufacturing expenses allocation) c#6g[TE@
理论成本与应用成本(theory cost and practice cost) k)a-odNrb
辅助生产成本分配(auxiliary production cost allocation) L9=D,C~
期间,费用 C'c9 AoE5>
成本控制程序(procedure of cost control) @Ja8~5 :
成本记录(cost entry, cost recorder cost agenda) AqzPwO^
成本计算分批法(job costing method) i@C$O.m(
成本计算分步法 &4Sc wK:
直接人工成本差异(direct labor variance) tsA+B&R_]
成本控制方法(cost control method)
