递延税款贷项 Deferred taxation credit T&T/C@z'R
股本 Share capital /!}'t
已归还投资 Investment returned v{i7h|e
利润分配-其他转入 Profit appropriation - other transfer in Mfk2mIy
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve e&MC|US=\
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve _8}QlT
利润分配-提取储备基金 Profit appropriation - reserve fund p\C%%
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H4OhIxK
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mD:IO
利润分配-利润归还投资 Profit appropriation - return investment by profit &2-L.Xb
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4E8JT#&
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?Y:x[pOe
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends UgB'[@McS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AeIrr*~]B
期初未分配利润 Retained earnings, beginning of the year _ 46X%k
资本公积-股本溢价 Capital surplus - share premium RUCPV[{b
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve (nW67YTr
资本公积-接受现金捐赠 Capital surplus - cash donation w(L>#?
资本公积-股权投资准备 Capital surplus - investment reserve *xf ._~E
资本公积-拨款转入 Capital surplus - subsidiary %puLr'Y
资本公积-外币资本折算差额 Capital surplus - foreign currency translation V&soN:HS
资本公积-其他 Capital surplus - others H?}[r)|(3i
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve V~G
Wl1#7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J68j=`Y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %2'A
pp
盈余公积-储备基金 Surplus reserve - reserve fund 9/ SXs0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n[Zz]IO,g
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ^^i6|l1
主营业务收入 Sales |vte=)%
主营业务成本 Cost of sales lcON+j
主营业务税金及附加 Sales tax rOW-0B+N
营业费用 Operating expenses JB</euyV
管理费用 General and administrative expenses 0.r4f'vk
财务费用 Financial expenses z
eP}tzQO
投资收益 Investment income L?_7bXoD
其他业务收入 Other operating income s#h8%['
营业外收入 Non-operating income ka\OJ7u
补贴收入 Subsidy income X.ONa_
其他业务支出 Other operating expenses NT%W;)6m9
营业外支出 Non-operating expenses <
`qRA]
所得税 Income tax K\[!SXg@
直接人工成本差异(direct labor variance) 6{x,*[v
直接材料成本差异(direct material variance) 8,
?v?uE
在产品计价(work-in-process costing) xy+QbDT
联产品成本计算(joint products costing) h9$ Fx
生产成本汇总程序(accumulation process of procluction cost) ?%Rw(E
制造费用差异(manufacturing expenses variance)
|{g+Y
实际成本与估计成本(actual cost and estimated cost) E}Ci
QUx
工资费用分配(salary costs allocation)
E< 4l#Z<
成本曲线(cost curve) qZ@0]"h
农业生产成本(agriculture production cost) A]`El8_t"
原始成本和重置成本(original cost and replacement cost) aYL|@R5;
e
工程施工成本 Fhq9D{TeY,
直接成本与间接成本(direct cost and indirect cost) 0YH+B
可控成本(controllable cost) ,~ ?'Ef80
制造费用分配(manufacturing expenses allocation) ]"AyAkT(
理论成本与应用成本(theory cost and practice cost) F}J-gZl
辅助生产成本分配(auxiliary production cost allocation) {-9jm%
N
期间,费用 nU+tM~C%a
成本控制程序(procedure of cost control) RVtQ20e";r
成本记录(cost entry, cost recorder cost agenda) HLQ"?OFlz
成本计算分批法(job costing method) 2^~<("+w
成本计算分步法 |1Dc!V'?"
直接人工成本差异(direct labor variance) M|T4~Q U&
成本控制方法(cost control method)