递延税款贷项 Deferred taxation credit ":igYh
股本 Share capital B h<DqN
已归还投资 Investment returned C?OqS+
利润分配-其他转入 Profit appropriation - other transfer in M%{
,?a0V
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 2
Q bCH}
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
u9c^:Op
利润分配-提取储备基金 Profit appropriation - reserve fund 3.0t 5F<B
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund PCqE9B)l
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RX])#=Cs
利润分配-利润归还投资 Profit appropriation - return investment by profit QYB66g:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends $X\deJ1Hi
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve v?6g.
[;?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /&>vhpZ}
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8cKP_Ec
期初未分配利润 Retained earnings, beginning of the year |[+/ ]Y
资本公积-股本溢价 Capital surplus - share premium k[ZkVwx
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %p; 'l
资本公积-接受现金捐赠 Capital surplus - cash donation .#Vup{.
资本公积-股权投资准备 Capital surplus - investment reserve bz'#YM
资本公积-拨款转入 Capital surplus - subsidiary TmEJ!)*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation g.,_E4L
资本公积-其他 Capital surplus - others ",,W1]"%
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h85kQ^%
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve tDWoQ&z2t_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .X.,.vHx
盈余公积-储备基金 Surplus reserve - reserve fund @sPuc.
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ]=Tle&yM+T
盈余公积-利润归还投资 Surplus reserve - reture investment by investment YP4lizs.
主营业务收入 Sales *!5X!\e_
主营业务成本 Cost of sales <>71;%e
;'
主营业务税金及附加 Sales tax p uOAt
营业费用 Operating expenses W ])Lc3X
管理费用 General and administrative expenses 9]4 W
财务费用 Financial expenses K| w\KX0
投资收益 Investment income ,v@C=4'm
其他业务收入 Other operating income +3d.JQoKl
营业外收入 Non-operating income E7`Q=4@e
补贴收入 Subsidy income EK 8r V
其他业务支出 Other operating expenses !+o`,K TYp
营业外支出 Non-operating expenses e8,!x9%J
所得税 Income tax jCK 0+,;
直接人工成本差异(direct labor variance) E{8-VmY
直接材料成本差异(direct material variance) Ljs4^vy<J
在产品计价(work-in-process costing) #E
;a;$p
联产品成本计算(joint products costing) @3v[L<S{
生产成本汇总程序(accumulation process of procluction cost) .~AQxsGH
制造费用差异(manufacturing expenses variance) /w/um>>K.
实际成本与估计成本(actual cost and estimated cost) }trQ<*D
工资费用分配(salary costs allocation) crlCN
成本曲线(cost curve)
=yCz!vc
农业生产成本(agriculture production cost) @AfC$T
原始成本和重置成本(original cost and replacement cost) J
#) %{k_
工程施工成本 .~Gt=F+`s
直接成本与间接成本(direct cost and indirect cost) bNh~=[E
可控成本(controllable cost) :pw6#yi8`
制造费用分配(manufacturing expenses allocation) ~{00moN"m
理论成本与应用成本(theory cost and practice cost) f=cj5T:[
辅助生产成本分配(auxiliary production cost allocation) 6|10OTVu`
期间,费用 *-,jIaL;
成本控制程序(procedure of cost control) lU8X{SV!
成本记录(cost entry, cost recorder cost agenda) 2]'cj
成本计算分批法(job costing method) L43]0k
成本计算分步法 @g%^H)T
直接人工成本差异(direct labor variance) f7v|N)
成本控制方法(cost control method)