递延税款贷项 Deferred taxation credit `"i Y*
股本 Share capital at!Y3VywG
已归还投资 Investment returned Lf:uNl*D
利润分配-其他转入 Profit appropriation - other transfer in K|C^l;M6
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +^rh[>W
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ""O"
利润分配-提取储备基金 Profit appropriation - reserve fund JO&JP3N1
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund l5Y/Ok0,
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =k}SD96
利润分配-利润归还投资 Profit appropriation - return investment by profit s#h8%['
利润分配-应付优先股股利 Profit appropriation - preference shares dividends UH@as
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @L84>3O
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $=sXAK9
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
gB\T[RV
期初未分配利润 Retained earnings, beginning of the year K\[!SXg@
资本公积-股本溢价 Capital surplus - share premium 0U66y6
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve eZ a:o1y
资本公积-接受现金捐赠 Capital surplus - cash donation xy+QbDT
资本公积-股权投资准备 Capital surplus - investment reserve h9$ Fx
资本公积-拨款转入 Capital surplus - subsidiary ^n#1<K[E
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
|{g+Y
资本公积-其他 Capital surplus - others E}Ci
QUx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
E< 4l#Z<
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve qZ@0]"h
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve A]`El8_t"
盈余公积-储备基金 Surplus reserve - reserve fund ezhDcI_T
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Fhq9D{TeY,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0YH+B
主营业务收入 Sales ,~ ?'Ef80
主营业务成本 Cost of sales 3<|`0pt}
主营业务税金及附加 Sales tax pDPxl?S
营业费用 Operating expenses Uu6L~iB
管理费用 General and administrative expenses nU+tM~C%a
财务费用 Financial expenses RVtQ20e";r
投资收益 Investment income HLQ"?OFlz
其他业务收入 Other operating income 2^~<("+w
营业外收入 Non-operating income |1Dc!V'?"
补贴收入 Subsidy income fBBa4"OK=
其他业务支出 Other operating expenses T1B|w"In
营业外支出 Non-operating expenses vv6$>SU
所得税 Income tax W[[oSqp
直接人工成本差异(direct labor variance) W#_/ak$uF*
直接材料成本差异(direct material variance) hf!|\f
在产品计价(work-in-process costing) 39e;
联产品成本计算(joint products costing) @e~]t}fH
生产成本汇总程序(accumulation process of procluction cost) wYeB)1.
制造费用差异(manufacturing expenses variance) \^+ILYO:$
实际成本与估计成本(actual cost and estimated cost) N\t1T(C|
工资费用分配(salary costs allocation) 2.}R
成本曲线(cost curve) I9$c F)zk
农业生产成本(agriculture production cost) mIZwAKo
原始成本和重置成本(original cost and replacement cost) y#ON|c
/
工程施工成本 ;y?);!g
直接成本与间接成本(direct cost and indirect cost) ?<X(]I.j
可控成本(controllable cost) `T ^G^7&
制造费用分配(manufacturing expenses allocation) &zL#hBE
理论成本与应用成本(theory cost and practice cost) G"
b60RQ
辅助生产成本分配(auxiliary production cost allocation) D| I Ec?
期间,费用 i< (s}wg
成本控制程序(procedure of cost control) KYJ1}5n
成本记录(cost entry, cost recorder cost agenda) %/"Oxi^G
成本计算分批法(job costing method) FHy76
^h>e
成本计算分步法 >(
9F
直接人工成本差异(direct labor variance) OQ/<-+<w
成本控制方法(cost control method)