递延税款贷项 Deferred taxation credit i<@6f'Kir
股本 Share capital BT.;l I
已归还投资 Investment returned a{v1[i\
利润分配-其他转入 Profit appropriation - other transfer in }RowAGWL
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w7@fiH{
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ACxOC 2\n
利润分配-提取储备基金 Profit appropriation - reserve fund $T.we+u
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund $6e&sDJ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $hZb<Xz
利润分配-利润归还投资 Profit appropriation - return investment by profit * $~H=4t
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^1^k<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve YB
qu7&
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends aw&:$twbM
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %5Hsd
期初未分配利润 Retained earnings, beginning of the year 'Alt+O_
资本公积-股本溢价 Capital surplus - share premium [@fw9@_'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve , 7&`V=C
资本公积-接受现金捐赠 Capital surplus - cash donation ?f<JwF<
资本公积-股权投资准备 Capital surplus - investment reserve 1BO$xq
资本公积-拨款转入 Capital surplus - subsidiary Eh
L
8rR
资本公积-外币资本折算差额 Capital surplus - foreign currency translation l?2(c
资本公积-其他 Capital surplus - others >{?~cNO&
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ErIAS6HS'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve g`I`q3EF)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^}7iouE C
盈余公积-储备基金 Surplus reserve - reserve fund v6(Yz[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QWz5iM
盈余公积-利润归还投资 Surplus reserve - reture investment by investment sLrSi
主营业务收入 Sales AlT41v~6
主营业务成本 Cost of sales 2[6>h)
主营业务税金及附加 Sales tax /I&Hq7SW`
营业费用 Operating expenses VO r*YB&
管理费用 General and administrative expenses uTTM%-DMHT
财务费用 Financial expenses D1]%2:
投资收益 Investment income BB@I|)
9O(
其他业务收入 Other operating income HxCq6Y_m<
营业外收入 Non-operating income t>.1,'zb
补贴收入 Subsidy income O_^O1
其他业务支出 Other operating expenses #2l6'gWE0
营业外支出 Non-operating expenses D#Fe\8!l
所得税 Income tax -;9pZ'r
直接人工成本差异(direct labor variance) Mwp[?#1j
直接材料成本差异(direct material variance) HEdOo~/~
在产品计价(work-in-process costing) E`s9SE
联产品成本计算(joint products costing) FYq]-k{\
生产成本汇总程序(accumulation process of procluction cost) jR-DH]@y
制造费用差异(manufacturing expenses variance) l}od
W
实际成本与估计成本(actual cost and estimated cost) jyQBx
工资费用分配(salary costs allocation) 7yp7`|,p
成本曲线(cost curve) Q M7z
.
农业生产成本(agriculture production cost) banie{ e
原始成本和重置成本(original cost and replacement cost) \)Jv4U\;
工程施工成本 Xvu|ss
直接成本与间接成本(direct cost and indirect cost) NJK?5{H'
可控成本(controllable cost) JA0$Fz
制造费用分配(manufacturing expenses allocation) Y*nzOD$
理论成本与应用成本(theory cost and practice cost) i\hH .7G1
辅助生产成本分配(auxiliary production cost allocation) BM PLL2I
期间,费用 `~|8eKFq!
成本控制程序(procedure of cost control) \|^fG9M~
成本记录(cost entry, cost recorder cost agenda) $T7hY$2Ql
成本计算分批法(job costing method) 3S='/
^l
成本计算分步法 rK&ofc]f$
直接人工成本差异(direct labor variance) ;m6Mm`[i<
成本控制方法(cost control method)