递延税款贷项 Deferred taxation credit WRov7
股本 Share capital xQ,My
已归还投资 Investment returned LE}V{%)xD
利润分配-其他转入 Profit appropriation - other transfer in urhOvC$a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve =n<Lbl(7
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve YN}vAFR`
利润分配-提取储备基金 Profit appropriation - reserve fund giYlLJA*}
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8_Nyy/K#F
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 572{DC&T
利润分配-利润归还投资 Profit appropriation - return investment by profit ?>s[B7wMp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `nrw[M?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]_(J8v
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z50
P*
eS
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 4G2iT+X-
期初未分配利润 Retained earnings, beginning of the year %E2b{Y;
资本公积-股本溢价 Capital surplus - share premium +l hJ8&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve LU $=j
资本公积-接受现金捐赠 Capital surplus - cash donation \2))c@@%
资本公积-股权投资准备 Capital surplus - investment reserve D/YMovH%
资本公积-拨款转入 Capital surplus - subsidiary 6,cJ3~!48
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ef$a&*)PH
资本公积-其他 Capital surplus - others `?G&w.Vs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve U'aJCM
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ge7Uety
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Vbv)C3ezD
盈余公积-储备基金 Surplus reserve - reserve fund tj4/x7!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund P W_"JZ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment [\3W_jR
主营业务收入 Sales +"1fr
主营业务成本 Cost of sales _9C,N2a{C
主营业务税金及附加 Sales tax > JC"YB
营业费用 Operating expenses Z 4QL&?U
管理费用 General and administrative expenses 3Fw7q"
财务费用 Financial expenses N*+ L'bO
投资收益 Investment income [Ob09#B%:5
其他业务收入 Other operating income JNv@MJb}
营业外收入 Non-operating income 5.$/]2VK
补贴收入 Subsidy income uaE,F^p
其他业务支出 Other operating expenses (q@%eor&}
营业外支出 Non-operating expenses 2m^qXE$
所得税 Income tax {T-=&%||
直接人工成本差异(direct labor variance) ,N1pw w?
直接材料成本差异(direct material variance) 5PsjGvm.%
在产品计价(work-in-process costing) y*
:C~
联产品成本计算(joint products costing) y$+=>p|d.^
生产成本汇总程序(accumulation process of procluction cost) Re+oCJ
制造费用差异(manufacturing expenses variance) iURSYR
实际成本与估计成本(actual cost and estimated cost) D-FT3Culw
工资费用分配(salary costs allocation) vmg[/#
成本曲线(cost curve) ,FwpHs $A
农业生产成本(agriculture production cost) =~ k}XB
原始成本和重置成本(original cost and replacement cost) Z((e-T#,
工程施工成本 vi.INe
直接成本与间接成本(direct cost and indirect cost) @/,0()* dL
可控成本(controllable cost) w75Ro6y
制造费用分配(manufacturing expenses allocation) B@v
(ZY
理论成本与应用成本(theory cost and practice cost) U1 `pY:P
辅助生产成本分配(auxiliary production cost allocation) eA*We
期间,费用 jx{
fel
成本控制程序(procedure of cost control) $_3)m
成本记录(cost entry, cost recorder cost agenda) w
_4O;
成本计算分批法(job costing method) g/(BV7V
成本计算分步法 5=\^DeM@
H
直接人工成本差异(direct labor variance) k[)
/,1
成本控制方法(cost control method)