递延税款贷项 Deferred taxation credit e'yw8U5E/
股本 Share capital @;G%7&ps
已归还投资 Investment returned XXw>h4hl
利润分配-其他转入 Profit appropriation - other transfer in cOf .z)kf6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve y@@h )P#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve V%(T#_ E/6
利润分配-提取储备基金 Profit appropriation - reserve fund >Hu3Guik]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ce3 ``W/H3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2:@,~{`#*
利润分配-利润归还投资 Profit appropriation - return investment by profit ;qO3m -(d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Mp QsM-iW
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve jR9;<qT/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "574%\#4z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]SA Gh|+xl
期初未分配利润 Retained earnings, beginning of the year rB-R(2
CCN
资本公积-股本溢价 Capital surplus - share premium m
7S`u
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DU SQh+C
资本公积-接受现金捐赠 Capital surplus - cash donation GkxQ EL
资本公积-股权投资准备 Capital surplus - investment reserve $ y(Qdb
资本公积-拨款转入 Capital surplus - subsidiary ^ M1jv(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation A{dqB
资本公积-其他 Capital surplus - others f %3MDI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ay
=B<|!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]Exbuc
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0 . UN
盈余公积-储备基金 Surplus reserve - reserve fund Rh!m1Q(-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund *0
vRVlYf
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 6"[J[7up
主营业务收入 Sales *k Tj,&x[
主营业务成本 Cost of sales .+mP#<mAg
主营业务税金及附加 Sales tax k0&FUO
营业费用 Operating expenses od$$g(
管理费用 General and administrative expenses f,kV
财务费用 Financial expenses iMv):1p>8
投资收益 Investment income V $w bm z
其他业务收入 Other operating income qu.AJ*
营业外收入 Non-operating income r:PYAb =g
补贴收入 Subsidy income Em4'b1mDX%
其他业务支出 Other operating expenses Pc`)D:/}R
营业外支出 Non-operating expenses $> ;|
所得税 Income tax m7`S@qG
直接人工成本差异(direct labor variance) L{
GlDoFk
直接材料成本差异(direct material variance) !u:Fn)j
在产品计价(work-in-process costing) S'`G7ht
联产品成本计算(joint products costing) WL|71?@C
生产成本汇总程序(accumulation process of procluction cost) 0}YadNb7
制造费用差异(manufacturing expenses variance) AHMvh 7O?
实际成本与估计成本(actual cost and estimated cost) P^ht$)Y
工资费用分配(salary costs allocation) !acuOBv,
成本曲线(cost curve) o6RT 4`
农业生产成本(agriculture production cost) Q E pCU)
原始成本和重置成本(original cost and replacement cost) XZQ-Ig18
工程施工成本 $2Awp@j
直接成本与间接成本(direct cost and indirect cost) P
T~F ^8,)
可控成本(controllable cost) '"XVe+.O
制造费用分配(manufacturing expenses allocation) t\]kVo)
理论成本与应用成本(theory cost and practice cost) W4qnXD1n
辅助生产成本分配(auxiliary production cost allocation) < pXOE- G5
期间,费用 N?8nlrDQ
成本控制程序(procedure of cost control) RameaFX8
成本记录(cost entry, cost recorder cost agenda) `g
F ]
成本计算分批法(job costing method) i!fk'Yt%
成本计算分步法 aO}p"-'
直接人工成本差异(direct labor variance) e\O625
成本控制方法(cost control method)
