递延税款贷项 Deferred taxation credit \"?5CHz*
股本 Share capital ;n;bap
已归还投资 Investment returned s(shgI 3g
利润分配-其他转入 Profit appropriation - other transfer in #^eXnhj 9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve *MZa|Xy
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve gP:H_nVh
利润分配-提取储备基金 Profit appropriation - reserve fund m}o4Vr;"
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund KBy*QA
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund YuKg|<WO
利润分配-利润归还投资 Profit appropriation - return investment by profit 7':qx}c#!1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends jP"l5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
<5:`tC2
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends T6fm`uL&L
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ])H[>.?K
期初未分配利润 Retained earnings, beginning of the year Q,<V)
资本公积-股本溢价 Capital surplus - share premium !OL[1_-4|K
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \9T/%[r#
资本公积-接受现金捐赠 Capital surplus - cash donation :|PgGhW
资本公积-股权投资准备 Capital surplus - investment reserve 'fr~1pmx#3
资本公积-拨款转入 Capital surplus - subsidiary CH+mzy
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^% jk. *
资本公积-其他 Capital surplus - others
xmBGZ4f%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PQA}_o
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V"DilV$v
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve hmM2c15T5
盈余公积-储备基金 Surplus reserve - reserve fund jltW@co2sV
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &_W~d0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JJVdq-k+`
主营业务收入 Sales Auk#pO#
主营业务成本 Cost of sales dxK3462
主营业务税金及附加 Sales tax *d
mS'/
营业费用 Operating expenses
IT=<p60"
管理费用 General and administrative expenses 1?,1EYT"
财务费用 Financial expenses 'jj|bN
投资收益 Investment income t?;\'
其他业务收入 Other operating income kYnp$8
营业外收入 Non-operating income l[u=_uaYl
补贴收入 Subsidy income =dDr:Y<@*
其他业务支出 Other operating expenses "z9 p(|oZ
营业外支出 Non-operating expenses br4?_,
所得税 Income tax gjDxgNpa
直接人工成本差异(direct labor variance) ?:+sjHzXT
直接材料成本差异(direct material variance) Z|6,*XEc
在产品计价(work-in-process costing) x#c%+
联产品成本计算(joint products costing) SKeX~uLz
生产成本汇总程序(accumulation process of procluction cost) > xie+ ^
制造费用差异(manufacturing expenses variance) 1Zt>andBF
实际成本与估计成本(actual cost and estimated cost) E
UjA-L(
工资费用分配(salary costs allocation) >Pf\"%*
成本曲线(cost curve) ^g
N/ 5
农业生产成本(agriculture production cost) w~wg[d
原始成本和重置成本(original cost and replacement cost) &"'Z)iWm
工程施工成本 Ze"m;T
直接成本与间接成本(direct cost and indirect cost) i$JN
s)I%
可控成本(controllable cost) Y=\:fa
制造费用分配(manufacturing expenses allocation) ~Y 3X*
理论成本与应用成本(theory cost and practice cost) G;P
y%8
辅助生产成本分配(auxiliary production cost allocation) z[+Sb;
期间,费用 Nn='9s9F?}
成本控制程序(procedure of cost control) W@FSQ8b>$m
成本记录(cost entry, cost recorder cost agenda) #bwGDF
成本计算分批法(job costing method) Q%!Dk0-)
成本计算分步法 kY^ k*-v
直接人工成本差异(direct labor variance) E_-QGE/1
成本控制方法(cost control method)