递延税款贷项 Deferred taxation credit WFug-#;e
股本 Share capital C>l (4*S
已归还投资 Investment returned $ ga,$G
利润分配-其他转入 Profit appropriation - other transfer in >SZuN"r8`
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve GYT0zMMf
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve >&Ye(3w&
利润分配-提取储备基金 Profit appropriation - reserve fund 50S*_4R
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ,=ju^_^sA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund "H=fWz5z
利润分配-利润归还投资 Profit appropriation - return investment by profit {dl@#Tu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R8% u9o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve N:^4OnVR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends PwAmnk !
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares IOrYm
期初未分配利润 Retained earnings, beginning of the year ~8Ef`zL
资本公积-股本溢价 Capital surplus - share premium Y% [H:
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve IxlPpS9Wx
资本公积-接受现金捐赠 Capital surplus - cash donation CwEb ?
资本公积-股权投资准备 Capital surplus - investment reserve 6>d3*
资本公积-拨款转入 Capital surplus - subsidiary kx0w?A8-
资本公积-外币资本折算差额 Capital surplus - foreign currency translation o5z&sRZ
资本公积-其他 Capital surplus - others Zg])uM]\2i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve \iwUsv>SB
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve b!;WF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e+MsFXnB8
盈余公积-储备基金 Surplus reserve - reserve fund K!88 Nox(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund j;rxr1+w
盈余公积-利润归还投资 Surplus reserve - reture investment by investment su=]gE@
主营业务收入 Sales Bm^8"SSN
主营业务成本 Cost of sales :rmi8!o
主营业务税金及附加 Sales tax 1$c[G}h
营业费用 Operating expenses }Oy/F
管理费用 General and administrative expenses xO
1uHaL
财务费用 Financial expenses na/,1iI<
投资收益 Investment income DVbY
其他业务收入 Other operating income wB*}XJah
营业外收入 Non-operating income 0
vz!)
补贴收入 Subsidy income ;xE1#ZT
其他业务支出 Other operating expenses iEBxBsz_
营业外支出 Non-operating expenses 4kLTKm:G
所得税 Income tax Bv=:F5hLG
直接人工成本差异(direct labor variance) 6FI`0j=~
直接材料成本差异(direct material variance) %aJ8wYj*
在产品计价(work-in-process costing) |fWR[\NU
联产品成本计算(joint products costing) m3
b?f B
生产成本汇总程序(accumulation process of procluction cost) 'P >h2^z
制造费用差异(manufacturing expenses variance) rOq>jv
y
实际成本与估计成本(actual cost and estimated cost) k$K>ml/h
工资费用分配(salary costs allocation) I#t#%!InH
成本曲线(cost curve) htqC~B{1E
农业生产成本(agriculture production cost) {B\lk:"X
原始成本和重置成本(original cost and replacement cost) q}7(w$&
工程施工成本 Yh;A
直接成本与间接成本(direct cost and indirect cost) af2yng
可控成本(controllable cost) BO=j*.YKy
制造费用分配(manufacturing expenses allocation) Js8d{\0\
理论成本与应用成本(theory cost and practice cost) Fm.IRu<\`
辅助生产成本分配(auxiliary production cost allocation) /SYzo4(
期间,费用 "/U~j4O
成本控制程序(procedure of cost control) so\8.(7n
成本记录(cost entry, cost recorder cost agenda)
h]okY49hY
成本计算分批法(job costing method) 8U&93$
成本计算分步法 7tz#R:
直接人工成本差异(direct labor variance) q1
o)l
成本控制方法(cost control method)