递延税款贷项 Deferred taxation credit Sm|6 %3
股本 Share capital eMsd37J
已归还投资 Investment returned aFYIM`?(
利润分配-其他转入 Profit appropriation - other transfer in
GVn!O1jio
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IJ"q~r$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yf+)6D -9n
利润分配-提取储备基金 Profit appropriation - reserve fund da(<K}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^h6tr8yn
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T8g$uFo
利润分配-利润归还投资 Profit appropriation - return investment by profit `;C V=,M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends D,feF9
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ?tbrbkx
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends QWYJ*
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares lo+A%\1
期初未分配利润 Retained earnings, beginning of the year 8 Z~EwY*
资本公积-股本溢价 Capital surplus - share premium C'x&Py/#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 5b*C1HS
@X
资本公积-接受现金捐赠 Capital surplus - cash donation y)@wjH{6
资本公积-股权投资准备 Capital surplus - investment reserve Nf\LN$ &8
资本公积-拨款转入 Capital surplus - subsidiary {wKB;?fUvk
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
8A#;WG
资本公积-其他 Capital surplus - others *2l7f`K
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (9a^$C*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ~DwpoeYX
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1qA;/-Zr<o
盈余公积-储备基金 Surplus reserve - reserve fund U K!(G
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9'
B `]/L
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @VEb{ w[H
主营业务收入 Sales upmx $H>
主营业务成本 Cost of sales ~xFkU#
主营业务税金及附加 Sales tax <hyKu
营业费用 Operating expenses =s6 opL)
管理费用 General and administrative expenses N!}f}oF
财务费用 Financial expenses %N._w!N<5n
投资收益 Investment income i
ct])
其他业务收入 Other operating income _[BP0\dPW
营业外收入 Non-operating income h*\%vr
补贴收入 Subsidy income Pq$n5fZC!
其他业务支出 Other operating expenses L/K(dkx
营业外支出 Non-operating expenses 8s@3hXD&
所得税 Income tax K&-"d/QuLg
直接人工成本差异(direct labor variance) (bS&D/N.
直接材料成本差异(direct material variance)
0y\Z9+G:
在产品计价(work-in-process costing) F+qm[Bc8
联产品成本计算(joint products costing) +}AI@+
生产成本汇总程序(accumulation process of procluction cost) Kg]J/|0\
制造费用差异(manufacturing expenses variance) ~xTt204S
实际成本与估计成本(actual cost and estimated cost) h(DTa
工资费用分配(salary costs allocation) H PVEnVn
成本曲线(cost curve) }@)[5N#A|
农业生产成本(agriculture production cost) fz_r7?
原始成本和重置成本(original cost and replacement cost) .xkM.g4{~
工程施工成本
pxi3PY?
直接成本与间接成本(direct cost and indirect cost) ckn(`I
可控成本(controllable cost) \;Weizq5
制造费用分配(manufacturing expenses allocation) kJR`:J3DJ
理论成本与应用成本(theory cost and practice cost) %C]>9."
辅助生产成本分配(auxiliary production cost allocation) Fr-SvsNFB
期间,费用 ['D]>Ot68
成本控制程序(procedure of cost control) U<XG{<2
成本记录(cost entry, cost recorder cost agenda) %yC,^
成本计算分批法(job costing method) rJB}qYD
成本计算分步法 /dHF6yW
直接人工成本差异(direct labor variance) xIn:ZKJ'
成本控制方法(cost control method)