递延税款贷项 Deferred taxation credit u>Rb
?`
股本 Share capital Nrah;i+H\o
已归还投资 Investment returned p1D[YeF4
利润分配-其他转入 Profit appropriation - other transfer in (=16PYs
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve -UZ@G~K
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve "c(Sysl.L
利润分配-提取储备基金 Profit appropriation - reserve fund @)>D))+
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aZet0?Qr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 'JdkUhq1V
利润分配-利润归还投资 Profit appropriation - return investment by profit x lsqj`=
利润分配-应付优先股股利 Profit appropriation - preference shares dividends fa&-. *
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve WKpA|
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yoRU_%xA
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares tp:\j@dB
期初未分配利润 Retained earnings, beginning of the year =H %-.m'f2
资本公积-股本溢价 Capital surplus - share premium .lBgp=!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve - ZW3
资本公积-接受现金捐赠 Capital surplus - cash donation (>=7ng^
资本公积-股权投资准备 Capital surplus - investment reserve :s-o0$PlJ
资本公积-拨款转入 Capital surplus - subsidiary DY{cQb
资本公积-外币资本折算差额 Capital surplus - foreign currency translation oyk>vIZ
资本公积-其他 Capital surplus - others BPqGJ7@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yMc:n"-[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve G~wF nl%
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve $&Kq*m 0g
盈余公积-储备基金 Surplus reserve - reserve fund Z,c,G2D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund o<l 2 r
盈余公积-利润归还投资 Surplus reserve - reture investment by investment GIftrYr
主营业务收入 Sales LF?P>
1%-
主营业务成本 Cost of sales mPPk)qy
主营业务税金及附加 Sales tax H]\Zn%.#
营业费用 Operating expenses dQgk.k
管理费用 General and administrative expenses xMs]Hs
财务费用 Financial expenses tfkr+
/
投资收益 Investment income #hL*rbpT
其他业务收入 Other operating income fd8!KO
营业外收入 Non-operating income $P:
O/O=>
补贴收入 Subsidy income 'R9g7,53R
其他业务支出 Other operating expenses 'PlaM Oy
营业外支出 Non-operating expenses ?
0<w
所得税 Income tax `@`1pOb
直接人工成本差异(direct labor variance) Qn:kz*:
直接材料成本差异(direct material variance) _2hXa!yO
在产品计价(work-in-process costing) @!Hr|k|
联产品成本计算(joint products costing) _7kM]">j
生产成本汇总程序(accumulation process of procluction cost) +m,!e*g
制造费用差异(manufacturing expenses variance) *zVvQ=
实际成本与估计成本(actual cost and estimated cost) oc{EuW{Ag
工资费用分配(salary costs allocation) 7m9"8
成本曲线(cost curve) ?Qqd "=k4
农业生产成本(agriculture production cost) 'GJVWpvUU
原始成本和重置成本(original cost and replacement cost) .G>t72DpU
工程施工成本 BF8"rq}r0
直接成本与间接成本(direct cost and indirect cost) mzD^Y<LTd
可控成本(controllable cost) 7ODaX.t->
制造费用分配(manufacturing expenses allocation) 9.M{M06;
理论成本与应用成本(theory cost and practice cost) 6'OO-o
辅助生产成本分配(auxiliary production cost allocation) Eff\Aq{
期间,费用 |@j_2Q,
成本控制程序(procedure of cost control) ~ eN8|SR
成本记录(cost entry, cost recorder cost agenda) Vf-5&S&9
成本计算分批法(job costing method) 0O2n/`'
成本计算分步法 )%Y
IGV;
&
直接人工成本差异(direct labor variance) $E(XjuS
成本控制方法(cost control method)