递延税款贷项 Deferred taxation credit O1]L4V1iH
股本 Share capital `#J0@ -
已归还投资 Investment returned r Z)?uqa
利润分配-其他转入 Profit appropriation - other transfer in t*J*?Ma
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve "Bn8WT2?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve m
ioNMDG
利润分配-提取储备基金 Profit appropriation - reserve fund 'y_<O |-
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -|_#6-9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pe%$(%@v
利润分配-利润归还投资 Profit appropriation - return investment by profit /<zBjvr%%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $D&N^
}alW
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve f0Wbc\L[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends d!>.$|b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <KB V
期初未分配利润 Retained earnings, beginning of the year -(~OzRfYi
资本公积-股本溢价 Capital surplus - share premium [{@0/5i
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve jgpSFb<9F
资本公积-接受现金捐赠 Capital surplus - cash donation f)'mpp^
资本公积-股权投资准备 Capital surplus - investment reserve _TLB1T^/4
资本公积-拨款转入 Capital surplus - subsidiary aUZh_<@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation =emcs%
资本公积-其他 Capital surplus - others )DG>omCY
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZH<:g6
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve zH)M,+P
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dbVMG-z8
盈余公积-储备基金 Surplus reserve - reserve fund nLvF^%P8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
3fBV
SFVS
盈余公积-利润归还投资 Surplus reserve - reture investment by investment AT{rg/oSf
主营业务收入 Sales UA0
j#
主营业务成本 Cost of sales uE'O}Y95
主营业务税金及附加 Sales tax 8GN_3pT
营业费用 Operating expenses bfV&z+Rv-5
管理费用 General and administrative expenses .m gm1zz
财务费用 Financial expenses Py72:;wn
投资收益 Investment income vw
其他业务收入 Other operating income y]U]b G{
营业外收入 Non-operating income 4-r5C5o,W
补贴收入 Subsidy income nY)H-u^
其他业务支出 Other operating expenses \>]C
营业外支出 Non-operating expenses V9:Jz Q=?`
所得税 Income tax nhdOo
直接人工成本差异(direct labor variance) j0wpaIp
直接材料成本差异(direct material variance) Q4R*yRk
在产品计价(work-in-process costing) (/ qOY
联产品成本计算(joint products costing) E3
vYVuw
生产成本汇总程序(accumulation process of procluction cost) nDU=B.?E{O
制造费用差异(manufacturing expenses variance) \#(tI3
实际成本与估计成本(actual cost and estimated cost) fw3P?_4;*
工资费用分配(salary costs allocation) V<A$eb>6
成本曲线(cost curve) 1Qk]?R/DN
农业生产成本(agriculture production cost) [C^&iLX/F*
原始成本和重置成本(original cost and replacement cost) UTS.o#d
工程施工成本 tv 7"4$T
直接成本与间接成本(direct cost and indirect cost) nRHxbE}::
可控成本(controllable cost) MBn ZO
制造费用分配(manufacturing expenses allocation) 2L(\-]%f
理论成本与应用成本(theory cost and practice cost) Z#NEa.]
辅助生产成本分配(auxiliary production cost allocation) <p5?yF
期间,费用 DJJd_
成本控制程序(procedure of cost control) -]. a0
成本记录(cost entry, cost recorder cost agenda) E
(.~[-K4
成本计算分批法(job costing method) /UG]hJ-wn
成本计算分步法 E=#
O|[=
直接人工成本差异(direct labor variance) w!|jL
$5L
成本控制方法(cost control method)