递延税款贷项 Deferred taxation credit 2aNT#J"_
股本 Share capital Jx-wO/
已归还投资 Investment returned TTI81:fku
利润分配-其他转入 Profit appropriation - other transfer in 0)uYizJce
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve MM{_Ur7Q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W( *V2<$o
利润分配-提取储备基金 Profit appropriation - reserve fund F.q|x|9j
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund =lr) gj
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund \tJFAc
利润分配-利润归还投资 Profit appropriation - return investment by profit *QE<zt
利润分配-应付优先股股利 Profit appropriation - preference shares dividends m4ApHM2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E@QA".
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends FE5Q?*Ea
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares E\2Ml@J
期初未分配利润 Retained earnings, beginning of the year us)*2`?6t
资本公积-股本溢价 Capital surplus - share premium ySdN;d:q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $*~Iu%Az
资本公积-接受现金捐赠 Capital surplus - cash donation CfT/R
/L
资本公积-股权投资准备 Capital surplus - investment reserve i6no;}j
资本公积-拨款转入 Capital surplus - subsidiary 'bW5Fr>W
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Yq'4e[i
资本公积-其他 Capital surplus - others I#A2)V0P)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h:qHR]
8dZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Q]JX`HgPaU
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve HV]Ze>}
盈余公积-储备基金 Surplus reserve - reserve fund Ef7:y|?
盈余公积-企业发展基金 Surplus reserve - enterprise development fund yOHXY&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {_ V0
主营业务收入 Sales 8KjRCm,I
主营业务成本 Cost of sales |ek
ak{js
主营业务税金及附加 Sales tax fu\s`W6f&
营业费用 Operating expenses b#Kq[}
管理费用 General and administrative expenses *FgJ|y6gk
财务费用 Financial expenses @Gjny BJ
投资收益 Investment income hol<dB
其他业务收入 Other operating income
OHp5z?
z
营业外收入 Non-operating income z[!x:# q8`
补贴收入 Subsidy income ahIE;Y\j'
其他业务支出 Other operating expenses Z>A{i?#m
营业外支出 Non-operating expenses H 30OUrD
所得税 Income tax o<VP'F{p
直接人工成本差异(direct labor variance) <O857j
直接材料成本差异(direct material variance) ^7XAw:
?
在产品计价(work-in-process costing) jMpa?Jp 1
联产品成本计算(joint products costing) CJw$j`k
生产成本汇总程序(accumulation process of procluction cost) Y_H/3?b%
制造费用差异(manufacturing expenses variance) v|+5:jFOqb
实际成本与估计成本(actual cost and estimated cost) oK Kz 4
工资费用分配(salary costs allocation) +g\;bLT
成本曲线(cost curve) OeTu?d&N
农业生产成本(agriculture production cost) f~\Xg7<
原始成本和重置成本(original cost and replacement cost) T)\NkM&
工程施工成本 INNAYQ
直接成本与间接成本(direct cost and indirect cost) hLuJWjCV
可控成本(controllable cost) (r F?If
制造费用分配(manufacturing expenses allocation) e@
oWwhpE
理论成本与应用成本(theory cost and practice cost) E 5kF^P
辅助生产成本分配(auxiliary production cost allocation) y lL8+7W
期间,费用 Pz~q%J
成本控制程序(procedure of cost control) !$kR ;Q"/
成本记录(cost entry, cost recorder cost agenda) .9 kyrlm
成本计算分批法(job costing method) cC6z,0`3
成本计算分步法 #EwK"S~
直接人工成本差异(direct labor variance) {\We72!
成本控制方法(cost control method)