递延税款贷项 Deferred taxation credit fwzb!"!.@
股本 Share capital $%VuSrZ&
已归还投资 Investment returned =_YG#yS
利润分配-其他转入 Profit appropriation - other transfer in Xl74@wq
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve _)]CzBRq\6
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve tH'2gl
利润分配-提取储备基金 Profit appropriation - reserve fund *.)tG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund VbBPB5 $q
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund BB|?1"neg
利润分配-利润归还投资 Profit appropriation - return investment by profit ah~YeJp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends xeGb?DPu
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C*nB
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $['Bv
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares [@4rjGwB
期初未分配利润 Retained earnings, beginning of the year %,ngRYxT#
资本公积-股本溢价 Capital surplus - share premium O9:U8$*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1#1 riM -
资本公积-接受现金捐赠 Capital surplus - cash donation ,]b~t0|B
资本公积-股权投资准备 Capital surplus - investment reserve }jill+]
资本公积-拨款转入 Capital surplus - subsidiary WOh|U4vt
资本公积-外币资本折算差额 Capital surplus - foreign currency translation &>H!}"Yk
资本公积-其他 Capital surplus - others r1fGJv1!o
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve }`+B=h-dW
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve h,"4SSL
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve t|m=J`a{q;
盈余公积-储备基金 Surplus reserve - reserve fund ^wS5>lf7p
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 9uWY@zu
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Z(!00^
主营业务收入 Sales `=7j$#6U
主营业务成本 Cost of sales jv&!Kw.Ug
主营业务税金及附加 Sales tax ;qBu4'C)T
营业费用 Operating expenses M`S0u~#tI
管理费用 General and administrative expenses MTUn3;c/
财务费用 Financial expenses jbR0%X2
投资收益 Investment income O`vTnrY
其他业务收入 Other operating income rSrIEP,c'
营业外收入 Non-operating income xZV1k~C
补贴收入 Subsidy income @}kv-*
其他业务支出 Other operating expenses E}ZJ)V7
营业外支出 Non-operating expenses 'MY/*k7:
所得税 Income tax ;D$)P7k6
直接人工成本差异(direct labor variance) @]ao"ui@/
直接材料成本差异(direct material variance) f^VP/rdg
在产品计价(work-in-process costing) ]Zmj4vK J
联产品成本计算(joint products costing) 4Fm90O
生产成本汇总程序(accumulation process of procluction cost) ZI=v.wa
制造费用差异(manufacturing expenses variance) }3?n~s\)6f
实际成本与估计成本(actual cost and estimated cost) 5#K4bA
工资费用分配(salary costs allocation) &~W:xg(jN
成本曲线(cost curve) )&!&AlLn
农业生产成本(agriculture production cost) 3$X'Y]5a
原始成本和重置成本(original cost and replacement cost) p QizJ6
工程施工成本 >KJ+-QuO&
直接成本与间接成本(direct cost and indirect cost) &iV,W4
可控成本(controllable cost) +!|9hF'
制造费用分配(manufacturing expenses allocation) &-;5*
lg)0
理论成本与应用成本(theory cost and practice cost) 9:M`
j
辅助生产成本分配(auxiliary production cost allocation) F;]%V%F.X
期间,费用 tToTx
f~
成本控制程序(procedure of cost control) l]5w$dded~
成本记录(cost entry, cost recorder cost agenda) s-v
成本计算分批法(job costing method) GI&h`X5,e
成本计算分步法 J_;o|gqX
直接人工成本差异(direct labor variance) QqU!Najf
成本控制方法(cost control method)