递延税款贷项 Deferred taxation credit g&>Hy!v,
股本 Share capital Eg*3**gTO
已归还投资 Investment returned b5Pn|5AVj
利润分配-其他转入 Profit appropriation - other transfer in
.D.Rn/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (zBQ^97]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve kR|y0V {K*
利润分配-提取储备基金 Profit appropriation - reserve fund lND[anB!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G$ FBx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
o3=kF
利润分配-利润归还投资 Profit appropriation - return investment by profit 7o. 'F
利润分配-应付优先股股利 Profit appropriation - preference shares dividends dK: "
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !U_L7
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Zi)b<tM
q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares QGd- 9UEA]
期初未分配利润 Retained earnings, beginning of the year d]EvC>
资本公积-股本溢价 Capital surplus - share premium aTsfl
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )*ckJK
资本公积-接受现金捐赠 Capital surplus - cash donation jhv1 D'>6
资本公积-股权投资准备 Capital surplus - investment reserve W#j,{&KVn
资本公积-拨款转入 Capital surplus - subsidiary lWvd"Vlt
资本公积-外币资本折算差额 Capital surplus - foreign currency translation gf?^yP ;V
资本公积-其他 Capital surplus - others {M/c!
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "44?n <1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fh#_Mj+y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @'@6vC
盈余公积-储备基金 Surplus reserve - reserve fund 09Y?!,
盈余公积-企业发展基金 Surplus reserve - enterprise development fund l,wN@Nk
盈余公积-利润归还投资 Surplus reserve - reture investment by investment dn_OfK
主营业务收入 Sales &F_rg,q&_
主营业务成本 Cost of sales 7-I>53@
主营业务税金及附加 Sales tax Nl`ry2"<
营业费用 Operating expenses s2~dmZ_B|_
管理费用 General and administrative expenses x-&v|w '
财务费用 Financial expenses RFY!o<
投资收益 Investment income Q/)ok$A&
其他业务收入 Other operating income I!gj; a?R
营业外收入 Non-operating income CDnz
&?
补贴收入 Subsidy income &Fjilx'k
其他业务支出 Other operating expenses :-La
$I>
营业外支出 Non-operating expenses tr8Cx~<
所得税 Income tax bK\WdG\;
直接人工成本差异(direct labor variance) 8"mW!M
直接材料成本差异(direct material variance) {yMA7W7]
在产品计价(work-in-process costing) |SKG4_wGe
联产品成本计算(joint products costing) R Sz[6
生产成本汇总程序(accumulation process of procluction cost) mo[<4Uks
制造费用差异(manufacturing expenses variance) )C]&ui~1
实际成本与估计成本(actual cost and estimated cost) 9ox|.68q
工资费用分配(salary costs allocation) bs EpET
成本曲线(cost curve) E5G"QnxR>N
农业生产成本(agriculture production cost) n
~u3
原始成本和重置成本(original cost and replacement cost) BK9x`Oo 2
工程施工成本 s}9tK(4v
直接成本与间接成本(direct cost and indirect cost) $'YKB8C
可控成本(controllable cost)
F'FZ?*a
制造费用分配(manufacturing expenses allocation) L~y t AZ,
理论成本与应用成本(theory cost and practice cost) wI@I(r~g
辅助生产成本分配(auxiliary production cost allocation) _/~ ,a
期间,费用 NjN?RB/5
成本控制程序(procedure of cost control) !]+Z%ed`%
成本记录(cost entry, cost recorder cost agenda) (0#F]""\e
成本计算分批法(job costing method) QM_X2Ho
成本计算分步法 6\fMzm
直接人工成本差异(direct labor variance) .*-w UBr
成本控制方法(cost control method)