递延税款贷项 Deferred taxation credit xiuAW
股本 Share capital @=q,,t$r
已归还投资 Investment returned lob{{AB,!
利润分配-其他转入 Profit appropriation - other transfer in LyO ,]
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JCZ"#8M3
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve R?!xO-^t
利润分配-提取储备基金 Profit appropriation - reserve fund j$<uE{c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund J;4x-R$W
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund FDM&
rQ
利润分配-利润归还投资 Profit appropriation - return investment by profit }c(".v#
利润分配-应付优先股股利 Profit appropriation - preference shares dividends =SPuOy8
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C-4NiXa
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends BUB#\v#a
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QIQ }ia
期初未分配利润 Retained earnings, beginning of the year |j53'>N[
资本公积-股本溢价 Capital surplus - share premium r1&b#r>
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve K}ACZT)Wp
资本公积-接受现金捐赠 Capital surplus - cash donation =0 W`tx
资本公积-股权投资准备 Capital surplus - investment reserve uP/PVoKQ
资本公积-拨款转入 Capital surplus - subsidiary ?F' gh4
资本公积-外币资本折算差额 Capital surplus - foreign currency translation CZyOAoc<
资本公积-其他 Capital surplus - others ;V]EF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D7cOEL<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve l4u@0;6P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IQ[?ej3W
盈余公积-储备基金 Surplus reserve - reserve fund ]z`Y'wSxd
盈余公积-企业发展基金 Surplus reserve - enterprise development fund !PUbaF-.6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment R<
@o]p
主营业务收入 Sales ]X~;?>#:p
主营业务成本 Cost of sales Icf 4OAx
主营业务税金及附加 Sales tax bHE'R!*
营业费用 Operating expenses c7T9kV8hS
管理费用 General and administrative expenses ?PORPv#
财务费用 Financial expenses <cG .V|B
投资收益 Investment income SvC|"-[mJ
其他业务收入 Other operating income g/,fjM_
营业外收入 Non-operating income <e"O`*ZJ
补贴收入 Subsidy income Kd^{~Wlz&z
其他业务支出 Other operating expenses B% !z7AT
营业外支出 Non-operating expenses B;tU+36nM
所得税 Income tax Rro|P_
直接人工成本差异(direct labor variance) RbX!^v<0f6
直接材料成本差异(direct material variance) f'aQ T
在产品计价(work-in-process costing) iJ_`ZM.w
联产品成本计算(joint products costing) f%9EZ+OP
生产成本汇总程序(accumulation process of procluction cost) x][vd^iW
制造费用差异(manufacturing expenses variance) n's3!HQY[
实际成本与估计成本(actual cost and estimated cost) k+S+: 5
工资费用分配(salary costs allocation) I7b(fc-r
成本曲线(cost curve)
'8>h4s4
农业生产成本(agriculture production cost) j-|YE?AA
原始成本和重置成本(original cost and replacement cost) {H s""/sb
工程施工成本 '
TpW-r:
直接成本与间接成本(direct cost and indirect cost) 3n9$qr='
可控成本(controllable cost) .CFaBwj
制造费用分配(manufacturing expenses allocation) 4S|! iOY
理论成本与应用成本(theory cost and practice cost) Im%|9g;P
辅助生产成本分配(auxiliary production cost allocation) 8[5%l7's
期间,费用 +aRjJ/*
成本控制程序(procedure of cost control)
*>%34m93
成本记录(cost entry, cost recorder cost agenda) =BJ/ZM
成本计算分批法(job costing method) T.="a2iS2
成本计算分步法 =Run
直接人工成本差异(direct labor variance) ?TLEZlB2"
成本控制方法(cost control method)