递延税款贷项 Deferred taxation credit OC.@C}u
股本 Share capital %&NK|M+n
已归还投资 Investment returned &-tf/qJ
利润分配-其他转入 Profit appropriation - other transfer in Dbd5d]]n3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J(GLPC O$K
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H|?`n
uiD
利润分配-提取储备基金 Profit appropriation - reserve fund "Y6mM_flq
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;anG
F0x
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /vKD
lCH*
利润分配-利润归还投资 Profit appropriation - return investment by profit 3._fbAN%e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends DO;
2)ZQ%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve w0SgF/"@
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends XFYl[?`G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares =<icHt6s
期初未分配利润 Retained earnings, beginning of the year j=LF1dG"
资本公积-股本溢价 Capital surplus - share premium
73X]|fy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve otx7J\4
资本公积-接受现金捐赠 Capital surplus - cash donation ;DpK*A
资本公积-股权投资准备 Capital surplus - investment reserve W1z5|-T
资本公积-拨款转入 Capital surplus - subsidiary 8B5%IgA
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
-fv.ByyA
资本公积-其他 Capital surplus - others C_/oORvK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve dE~ns
,+
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /zM7G?y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~gD'up@$/
盈余公积-储备基金 Surplus reserve - reserve fund J0k~
%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |iI`p-L9
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %K4-V5f
主营业务收入 Sales D.~t#a A
主营业务成本 Cost of sales kaLRI|hC
主营业务税金及附加 Sales tax ]n_A~Yr
营业费用 Operating expenses JB7]51WH@
管理费用 General and administrative expenses
+gkB
财务费用 Financial expenses P:+:Cm<
投资收益 Investment income uQlV zN.?
其他业务收入 Other operating income `:&{/|uP7
营业外收入 Non-operating income Q\Eq(2p
补贴收入 Subsidy income m,b<b91
其他业务支出 Other operating expenses ?5D7n"jY
营业外支出 Non-operating expenses Fei$94a
所得税 Income tax ]cD!~nJ
直接人工成本差异(direct labor variance) x0]*'^aA
直接材料成本差异(direct material variance) FpEdwzBb<
在产品计价(work-in-process costing) 2= _.K(
联产品成本计算(joint products costing) (~#9KA1A}
生产成本汇总程序(accumulation process of procluction cost) G(-
`FH
制造费用差异(manufacturing expenses variance) /[p4. FL
实际成本与估计成本(actual cost and estimated cost) NZ#z{JI=+
工资费用分配(salary costs allocation) R?(j#bk
成本曲线(cost curve) Z,z^[Jz
农业生产成本(agriculture production cost) [,c>-jA5
原始成本和重置成本(original cost and replacement cost) NNT9\JRv_
工程施工成本 {!w]t?h
直接成本与间接成本(direct cost and indirect cost) bF.Aj8ZQ
可控成本(controllable cost) 1/ HofiIa
制造费用分配(manufacturing expenses allocation) \n5,!,A
理论成本与应用成本(theory cost and practice cost) RK,~mXA
辅助生产成本分配(auxiliary production cost allocation) ?s//a_nL*
期间,费用 7Vi[I< *
成本控制程序(procedure of cost control) .*Z]0~ &|
成本记录(cost entry, cost recorder cost agenda)
_>*"6
成本计算分批法(job costing method) A U](pXK;
成本计算分步法 #S"=)BZ8L
直接人工成本差异(direct labor variance) GM5::M]fS
成本控制方法(cost control method)