递延税款贷项 Deferred taxation credit OA4NXl'
股本 Share capital eem.lVVD
已归还投资 Investment returned K]N^6ome
利润分配-其他转入 Profit appropriation - other transfer in hSp[BsF`,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3(E"$Se,f
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ny\iRU)fN
利润分配-提取储备基金 Profit appropriation - reserve fund Vy16Co
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund TjgX' j
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s-k~_C>Fw
利润分配-利润归还投资 Profit appropriation - return investment by profit f ,K1 a9.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;T-i+_
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve K34ca-~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _Dwn@{[(8
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Z9~~vf#
期初未分配利润 Retained earnings, beginning of the year JjyQ
资本公积-股本溢价 Capital surplus - share premium ]/JE#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve f!xIMIl)+
资本公积-接受现金捐赠 Capital surplus - cash donation H8Pil H
资本公积-股权投资准备 Capital surplus - investment reserve i3rvDch
资本公积-拨款转入 Capital surplus - subsidiary P,_GTs3/G
资本公积-外币资本折算差额 Capital surplus - foreign currency translation (.<Gde#
资本公积-其他 Capital surplus - others rTDx|pvYx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve T>kJB.V:oQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve fnL!@WF
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =Ky1v$<
盈余公积-储备基金 Surplus reserve - reserve fund xqmJPbA
盈余公积-企业发展基金 Surplus reserve - enterprise development fund #++MoW}'g
盈余公积-利润归还投资 Surplus reserve - reture investment by investment @D[;$YEk
主营业务收入 Sales ^^3
>R`
主营业务成本 Cost of sales Fr/8q:m&
主营业务税金及附加 Sales tax h"#^0$f
营业费用 Operating expenses oopTo51,a
管理费用 General and administrative expenses Fm*n>^P@Y
财务费用 Financial expenses 8
6?D
投资收益 Investment income 8
x|NR?
其他业务收入 Other operating income PX\}lTJ
营业外收入 Non-operating income xg. d)n
补贴收入 Subsidy income &>i+2c~
其他业务支出 Other operating expenses +@usJkxul
营业外支出 Non-operating expenses MfCu\[qOz
所得税 Income tax HTf7r-
直接人工成本差异(direct labor variance) ]1abz:
直接材料成本差异(direct material variance) WTY{sq\'
o
在产品计价(work-in-process costing) 0-l
@U{
联产品成本计算(joint products costing) /D 2v1
生产成本汇总程序(accumulation process of procluction cost) 7{.
"Y@
制造费用差异(manufacturing expenses variance) (+CB)nV0IA
实际成本与估计成本(actual cost and estimated cost) 5W 5\*L
工资费用分配(salary costs allocation) jVi''#F?f
成本曲线(cost curve) x4.-7%VV%
农业生产成本(agriculture production cost) 9p>3k&S
原始成本和重置成本(original cost and replacement cost) e,`+6qP{
工程施工成本 !_l W#fe
R
直接成本与间接成本(direct cost and indirect cost) c}g^wLa
可控成本(controllable cost) .~ZNlI {K
制造费用分配(manufacturing expenses allocation) -[0)n{AVvU
理论成本与应用成本(theory cost and practice cost) 1wE~dpnx
辅助生产成本分配(auxiliary production cost allocation) Gob1V
期间,费用 ,Z&"@g
成本控制程序(procedure of cost control) PO<4rT+B
成本记录(cost entry, cost recorder cost agenda) b==<7[8
成本计算分批法(job costing method) -.ha\ t0J
成本计算分步法 SZK~<@q5
直接人工成本差异(direct labor variance) :E@"4O?<Y)
成本控制方法(cost control method)