递延税款贷项 Deferred taxation credit xJ&StN/'
股本 Share capital cR5<.$aY
已归还投资 Investment returned LOida# R
利润分配-其他转入 Profit appropriation - other transfer in "4t Ry9 q
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve <O>Q;}>gfc
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve L8j,?u#
利润分配-提取储备基金 Profit appropriation - reserve fund v8 %]^` '
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 2%8N<GW.F
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c ~R Il5j
利润分配-利润归还投资 Profit appropriation - return investment by profit &6\rKOsn
利润分配-应付优先股股利 Profit appropriation - preference shares dividends <01B\t 7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve AN~1 E@"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends OC>" +
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]owH [wvX
期初未分配利润 Retained earnings, beginning of the year IeU.T@ $
资本公积-股本溢价 Capital surplus - share premium p-7dJ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <aHK{ *'3
资本公积-接受现金捐赠 Capital surplus - cash donation . t3@86xTJ
资本公积-股权投资准备 Capital surplus - investment reserve "Z{^i3 gN
资本公积-拨款转入 Capital surplus - subsidiary M}5 C;E*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 84 knoC
资本公积-其他 Capital surplus - others }dXL= ul
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q$t& *O_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2d>PN^x
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ti)n(G9$
盈余公积-储备基金 Surplus reserve - reserve fund s=q+3NTv
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z H \*v'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gEe}xI
主营业务收入 Sales ?B}>[
主营业务成本 Cost of sales f zKKK+
主营业务税金及附加 Sales tax c"z%AzUV'
营业费用 Operating expenses JV/,QWar
管理费用 General and administrative expenses b R6bS7$
财务费用 Financial expenses ,f1wN{
P
投资收益 Investment income Q.|2/6hD7[
其他业务收入 Other operating income
|-|BM'Y
营业外收入 Non-operating income 8zGzn%^
补贴收入 Subsidy income 95<:-?4C;W
其他业务支出 Other operating expenses aH$~':[93
营业外支出 Non-operating expenses 9e=*jRs]l^
所得税 Income tax -( iJ<
直接人工成本差异(direct labor variance) "_l[4o[D
直接材料成本差异(direct material variance) lxd<^R3i#^
在产品计价(work-in-process costing) vP?yl "U
联产品成本计算(joint products costing) vLke,MKW
生产成本汇总程序(accumulation process of procluction cost) f6"j-IW[z
制造费用差异(manufacturing expenses variance) gky_]7Av
实际成本与估计成本(actual cost and estimated cost) 4| e#b(!
工资费用分配(salary costs allocation) C[pDPx,#:G
成本曲线(cost curve) +?<j
SmGW
农业生产成本(agriculture production cost) _SaK]7}m!
原始成本和重置成本(original cost and replacement cost) pE< ' '`
工程施工成本 7h<K)aT
直接成本与间接成本(direct cost and indirect cost) ?4Lo"igAA
可控成本(controllable cost) xH0/R LK3J
制造费用分配(manufacturing expenses allocation) 3pp
w_?k
理论成本与应用成本(theory cost and practice cost) <(MFEIt
辅助生产成本分配(auxiliary production cost allocation) $>UzXhf}\
期间,费用 k Mo)4 Xp
成本控制程序(procedure of cost control) 7S`H?},sR
成本记录(cost entry, cost recorder cost agenda) T
82_`u
成本计算分批法(job costing method) E;4a(o]{t
成本计算分步法 M <)2
直接人工成本差异(direct labor variance) kUt9'|9!
成本控制方法(cost control method)
