递延税款贷项 Deferred taxation credit v#Cz&j
股本 Share capital ({;P#qCX
已归还投资 Investment returned (lyt"Ty
利润分配-其他转入 Profit appropriation - other transfer in *r)zBr
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wMlf3Uz
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9;E%U2T7
利润分配-提取储备基金 Profit appropriation - reserve fund 9f\aoVX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 47)+'`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
{AU` }*5
利润分配-利润归还投资 Profit appropriation - return investment by profit 8ktjDs$=.:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends Nz(c"3T;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve QLn5#x~xb
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Jcwh|w9D8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @+0@BO12
期初未分配利润 Retained earnings, beginning of the year .u&&H_ UmE
资本公积-股本溢价 Capital surplus - share premium SQO>}#qm
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve "e1{V8
4
资本公积-接受现金捐赠 Capital surplus - cash donation |'V<>v.v
资本公积-股权投资准备 Capital surplus - investment reserve ]p4`7@@)*
资本公积-拨款转入 Capital surplus - subsidiary f7EIDFX>pt
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6=Y3(#Ddt
资本公积-其他 Capital surplus - others [?|l X$<
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve TTA{#[=7
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 1M%{Uqsd -
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve kcq9p2zKv
盈余公积-储备基金 Surplus reserve - reserve fund F]K$u<U
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
D\45l
盈余公积-利润归还投资 Surplus reserve - reture investment by investment <;$Sa's,LE
主营业务收入 Sales 8k+q7
主营业务成本 Cost of sales WL
IDw@fv
主营业务税金及附加 Sales tax p\\P50(-
营业费用 Operating expenses r+{!@`dYi
管理费用 General and administrative expenses nhVK?
财务费用 Financial expenses Dg9--wI}I9
投资收益 Investment income mJ6t.%'
d
其他业务收入 Other operating income ~>}dse
营业外收入 Non-operating income ^F0k2pB
补贴收入 Subsidy income }$&T
O$LX
其他业务支出 Other operating expenses wf~5lpI[
营业外支出 Non-operating expenses }AMYU>YE
=
所得税 Income tax dK0}% ]i3#
直接人工成本差异(direct labor variance) zumR( <l
直接材料成本差异(direct material variance) bik] JIM
在产品计价(work-in-process costing) ND9n1WZ&x
联产品成本计算(joint products costing) N27K
生产成本汇总程序(accumulation process of procluction cost) E
>l#0Zw
制造费用差异(manufacturing expenses variance) 3oppV_^JdT
实际成本与估计成本(actual cost and estimated cost) uZqu xu.
工资费用分配(salary costs allocation) 3<KZ.hr
成本曲线(cost curve) CO:m]oj
农业生产成本(agriculture production cost) Y5h)l<P>B
原始成本和重置成本(original cost and replacement cost) vc>^.#7
工程施工成本 q_9N+-?{7
直接成本与间接成本(direct cost and indirect cost) FT3,k&i
可控成本(controllable cost) fw(j6:p
制造费用分配(manufacturing expenses allocation) W G3mQ\k
理论成本与应用成本(theory cost and practice cost) {Gk}3u/
辅助生产成本分配(auxiliary production cost allocation) |*]X\UE
期间,费用 O)$N}V0
成本控制程序(procedure of cost control) ]Vf8mkDGO
成本记录(cost entry, cost recorder cost agenda) tK s4}vW
成本计算分批法(job costing method) eu}:Wg2
成本计算分步法 ?j&~vy= T
直接人工成本差异(direct labor variance) 2#$}yP~
成本控制方法(cost control method)