递延税款贷项 Deferred taxation credit 6 <r2*`
股本 Share capital s9:%s*$u
已归还投资 Investment returned Lkp&;+
利润分配-其他转入 Profit appropriation - other transfer in wV
%8v\
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve :D^Y?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]g7HEB.Y
利润分配-提取储备基金 Profit appropriation - reserve fund $*aE$O6l
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund {SH
qW5VX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund x{QBMe`
利润分配-利润归还投资 Profit appropriation - return investment by profit IPkA7VhFF
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7zi"caY
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve xtu]F
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ){jqfkL
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ][rTQt m
期初未分配利润 Retained earnings, beginning of the year haik
资本公积-股本溢价 Capital surplus - share premium E.U0qK],
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #
s,Y%
Bce
资本公积-接受现金捐赠 Capital surplus - cash donation $ #t|(\
资本公积-股权投资准备 Capital surplus - investment reserve &:C{/QnA
资本公积-拨款转入 Capital surplus - subsidiary <Q\H
资本公积-外币资本折算差额 Capital surplus - foreign currency translation K#iK6)tS
资本公积-其他 Capital surplus - others +0dQORo
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Yo@m50s$
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve f^ywW[dF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve +H?<}N*T
盈余公积-储备基金 Surplus reserve - reserve fund *+NZQjl'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
~t$mw,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment PGMv(}%;
主营业务收入 Sales 3[,wMy"
主营业务成本 Cost of sales u% r!?-z
主营业务税金及附加 Sales tax #efqG
=q
营业费用 Operating expenses q!9^#c
管理费用 General and administrative expenses }=xI3;7
财务费用 Financial expenses s&Z35IM8|
投资收益 Investment income P7c
ge
其他业务收入 Other operating income $8EV,
9^U
营业外收入 Non-operating income 4LJ]l:m
补贴收入 Subsidy income Vx}Yl&*D
其他业务支出 Other operating expenses CL
EpB2_
营业外支出 Non-operating expenses rO5u~"v]
所得税 Income tax D l4d'&!
直接人工成本差异(direct labor variance) 2Ti" s -
直接材料成本差异(direct material variance) J&n ^y
在产品计价(work-in-process costing) Y>(ZsHu
联产品成本计算(joint products costing) HDa~7wE
生产成本汇总程序(accumulation process of procluction cost) /0Rt +`
制造费用差异(manufacturing expenses variance) Kp$_0
实际成本与估计成本(actual cost and estimated cost) g&|4
工资费用分配(salary costs allocation) d*]Dv,#X
成本曲线(cost curve) y
*y`t6D
农业生产成本(agriculture production cost) 9"[!EKW
原始成本和重置成本(original cost and replacement cost) 87&KQ_
工程施工成本 M-}j9,oR`
直接成本与间接成本(direct cost and indirect cost) ',L{CQA?c
可控成本(controllable cost) kQqBHA
制造费用分配(manufacturing expenses allocation) )[e%wPu4e
理论成本与应用成本(theory cost and practice cost) oqm
辅助生产成本分配(auxiliary production cost allocation) k'6<jEbk
期间,费用 r'Hy}HWuF
成本控制程序(procedure of cost control) E`A<]dAoK
成本记录(cost entry, cost recorder cost agenda) R-=_z6<
成本计算分批法(job costing method) R>/QARX
成本计算分步法 \[@Q}k[
直接人工成本差异(direct labor variance) CsJ)Z%4_
成本控制方法(cost control method)