递延税款贷项 Deferred taxation credit Rnr#$C%
股本 Share capital "?P[9x}
已归还投资 Investment returned a&
C.=
利润分配-其他转入 Profit appropriation - other transfer in kQIfYtT
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve !9DX=?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve
Ge^Qar
利润分配-提取储备基金 Profit appropriation - reserve fund qcYNtEs*c
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund [A
]Ca$':
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gJh}CrU-
利润分配-利润归还投资 Profit appropriation - return investment by profit I(n }<)eF
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +RS$5NLH
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 9KyZEH;pY
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ZjS(ad*.2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Pxqiv9D<R
期初未分配利润 Retained earnings, beginning of the year ` 5#hjLe
资本公积-股本溢价 Capital surplus - share premium a8zZgIV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve >fH*XP>(
资本公积-接受现金捐赠 Capital surplus - cash donation +;dXDZ2
资本公积-股权投资准备 Capital surplus - investment reserve };r|}v !~_
资本公积-拨款转入 Capital surplus - subsidiary vOe0}cR
资本公积-外币资本折算差额 Capital surplus - foreign currency translation [zQWyDu
资本公积-其他 Capital surplus - others NF mc>0-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve @cIgxp
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /&(1JqzlB
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve x,\!DLq:p
盈余公积-储备基金 Surplus reserve - reserve fund Oc~aW3*A(
盈余公积-企业发展基金 Surplus reserve - enterprise development fund oNIFx5*Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s/t11;
主营业务收入 Sales yUe+":7k.
主营业务成本 Cost of sales UOt8Q0)}
主营业务税金及附加 Sales tax s"coQ!e1.
营业费用 Operating expenses cIb4-TeV
管理费用 General and administrative expenses Xk,>l6vc
财务费用 Financial expenses AkA!:!l
投资收益 Investment income _B[WY
其他业务收入 Other operating income 76bc]o#
营业外收入 Non-operating income JDA]t&D!v
补贴收入 Subsidy income ;&
|qSa'
其他业务支出 Other operating expenses NAJVr}4f
营业外支出 Non-operating expenses Rh<N);Sl7
所得税 Income tax a$$ Wt<&Y
直接人工成本差异(direct labor variance)
OKAkl
直接材料成本差异(direct material variance) Q'K$L9q
在产品计价(work-in-process costing) _mk5^u/u
联产品成本计算(joint products costing) PS@ *qTin
生产成本汇总程序(accumulation process of procluction cost) ")%r}:0
制造费用差异(manufacturing expenses variance) e:E#
b~{
实际成本与估计成本(actual cost and estimated cost) OH6n^WKY
工资费用分配(salary costs allocation) >f$NzJ}
成本曲线(cost curve) XYAm
J
农业生产成本(agriculture production cost) ,E}$[mHyjz
原始成本和重置成本(original cost and replacement cost) wa ky<w,
工程施工成本 <
lj\#'G3
直接成本与间接成本(direct cost and indirect cost) zCV7%,H~
可控成本(controllable cost) ARWZ; GX
制造费用分配(manufacturing expenses allocation) v{y{sA
理论成本与应用成本(theory cost and practice cost) Y(r@v
辅助生产成本分配(auxiliary production cost allocation) wkBL=a
期间,费用 u7].}60.'
成本控制程序(procedure of cost control) 7&+Ys
成本记录(cost entry, cost recorder cost agenda) O('Nn]wo~9
成本计算分批法(job costing method) HnU Et/
成本计算分步法 d~Mg
vh'
直接人工成本差异(direct labor variance) EB,4PEe:
成本控制方法(cost control method)