递延税款贷项 Deferred taxation credit "SU
O2-Gj
股本 Share capital -Ps kUl'
已归还投资 Investment returned -h{| u{t
利润分配-其他转入 Profit appropriation - other transfer in 8Xz \,}$O
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]gDX~]f[
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve fk(h*L|sI
利润分配-提取储备基金 Profit appropriation - reserve fund X!f` !tZ:{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $@<cZ4
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $WG<
利润分配-利润归还投资 Profit appropriation - return investment by profit 3Hkb)Wu
利润分配-应付优先股股利 Profit appropriation - preference shares dividends q 1+{MPJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve }Bn`0;]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends X>ck.}F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]McDN[h:
期初未分配利润 Retained earnings, beginning of the year
U].3vju`c
资本公积-股本溢价 Capital surplus - share premium fi';Mb3B3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \mDBOC0eK
资本公积-接受现金捐赠 Capital surplus - cash donation p=]z`t
资本公积-股权投资准备 Capital surplus - investment reserve 7kh(WtUz
资本公积-拨款转入 Capital surplus - subsidiary YCo qe,5
资本公积-外币资本折算差额 Capital surplus - foreign currency translation gtRs||
资本公积-其他 Capital surplus - others i3o;G"IcD
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve "$PX[:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 0 LIRi%N5*
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'Sjt*2blq
盈余公积-储备基金 Surplus reserve - reserve fund .@3bz
盈余公积-企业发展基金 Surplus reserve - enterprise development fund obSLy
Ed
盈余公积-利润归还投资 Surplus reserve - reture investment by investment wZKEUJpQ
主营业务收入 Sales .X{U\{c| a
主营业务成本 Cost of sales E<L6/
rG
主营业务税金及附加 Sales tax h"On9
营业费用 Operating expenses \Qei}5P,
管理费用 General and administrative expenses (sx,Ol
财务费用 Financial expenses 3nX={72<b
投资收益 Investment income 7aJ:kumDZ
其他业务收入 Other operating income TV*@h2C"i
营业外收入 Non-operating income |TCg`ZS`cZ
补贴收入 Subsidy income
D:Fi/JY~
其他业务支出 Other operating expenses .?*TU~S
营业外支出 Non-operating expenses ZA'Qw2fF0
所得税 Income tax
8 J;\Z
直接人工成本差异(direct labor variance) 6
G]hsgro
直接材料成本差异(direct material variance) 0M|Jvw'n|
在产品计价(work-in-process costing) Yo[Pu< zR
联产品成本计算(joint products costing) Z'o'd_g>I+
生产成本汇总程序(accumulation process of procluction cost) FmC
[u
制造费用差异(manufacturing expenses variance) s)j3+@:#
实际成本与估计成本(actual cost and estimated cost) <,I]=+A
工资费用分配(salary costs allocation) }g_\?z3gt
成本曲线(cost curve) do=s=&T
农业生产成本(agriculture production cost) < <]uniZ\
原始成本和重置成本(original cost and replacement cost) s.XLC43Rs
工程施工成本 @]X5g8h
直接成本与间接成本(direct cost and indirect cost) W,ik
;P\
可控成本(controllable cost) pX]"^f1?O
制造费用分配(manufacturing expenses allocation) b]Z>P{ j
理论成本与应用成本(theory cost and practice cost) ?qR11A};tG
辅助生产成本分配(auxiliary production cost allocation) l[M?"<Ot;
期间,费用 S)vNWBO
成本控制程序(procedure of cost control) qfsu# R
成本记录(cost entry, cost recorder cost agenda) :V^|}C#
成本计算分批法(job costing method) <F<jx"/)
成本计算分步法 d2(3 ,
直接人工成本差异(direct labor variance) OzS/J;[PO[
成本控制方法(cost control method)