递延税款贷项 Deferred taxation credit ~EW(Gs!=C
股本 Share capital V~qNyOtA]
已归还投资 Investment returned HGl|-nW>
利润分配-其他转入 Profit appropriation - other transfer in \a<wKTkn
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2V]UJ<
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve g9OY<w5s]
利润分配-提取储备基金 Profit appropriation - reserve fund UklUw
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ; cNv\t
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D2#ZpFp"h
利润分配-利润归还投资 Profit appropriation - return investment by profit 6dHOf,zjm
利润分配-应付优先股股利 Profit appropriation - preference shares dividends k``_EiV4t
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve y4yhF8E>;U
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends )',R[|<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _9ao?:
期初未分配利润 Retained earnings, beginning of the year )w em|
:H
资本公积-股本溢价 Capital surplus - share premium "%)qRe
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JhYe6y[q
资本公积-接受现金捐赠 Capital surplus - cash donation c&6I[R
资本公积-股权投资准备 Capital surplus - investment reserve 7lTC{7C57
资本公积-拨款转入 Capital surplus - subsidiary UJUEYG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,};&tR
资本公积-其他 Capital surplus - others "> ypIR<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve '(6z.
toQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #Bze,?@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve oE@a'*.\
盈余公积-储备基金 Surplus reserve - reserve fund $B+8Of
盈余公积-企业发展基金 Surplus reserve - enterprise development fund D'>_I.
盈余公积-利润归还投资 Surplus reserve - reture investment by investment J[&@PUy
主营业务收入 Sales '$Dn
主营业务成本 Cost of sales je\Ph5 "
主营业务税金及附加 Sales tax i%iL[id:w
营业费用 Operating expenses goNG' o %|
管理费用 General and administrative expenses JBj]najN
财务费用 Financial expenses fy1|$d{'
投资收益 Investment income thh.A
其他业务收入 Other operating income B
kAm/R
营业外收入 Non-operating income UsG~row:!
补贴收入 Subsidy income U)TUOwF
其他业务支出 Other operating expenses 1y&\5kB
营业外支出 Non-operating expenses `?H]h"{7Q
所得税 Income tax ux-/>enc
直接人工成本差异(direct labor variance) k?yoQL*
直接材料成本差异(direct material variance) AOZP*\k
在产品计价(work-in-process costing) k
rxo"WgD
联产品成本计算(joint products costing) Y>z>11yEB0
生产成本汇总程序(accumulation process of procluction cost) Oamg]ST
制造费用差异(manufacturing expenses variance) gk4;>}
实际成本与估计成本(actual cost and estimated cost) .Z`R^2MU
工资费用分配(salary costs allocation) *tFHM &a
成本曲线(cost curve) G&SB-
农业生产成本(agriculture production cost) R+:yVi[F]U
原始成本和重置成本(original cost and replacement cost) !.$I["/=
工程施工成本 ~hH REI&
直接成本与间接成本(direct cost and indirect cost) Y|m+d
T6
可控成本(controllable cost) T.F!+
制造费用分配(manufacturing expenses allocation) %QH$ipM
理论成本与应用成本(theory cost and practice cost) mM~qBrwL
辅助生产成本分配(auxiliary production cost allocation) 0JS?; fk
期间,费用 phkwN}6
成本控制程序(procedure of cost control) g'f@H-KCD
成本记录(cost entry, cost recorder cost agenda) ;>hO+Wo
成本计算分批法(job costing method) >=lC4Tu
成本计算分步法 S\EyCi+
直接人工成本差异(direct labor variance) Hvauyx5T
成本控制方法(cost control method)