递延税款贷项 Deferred taxation credit :.-z!
股本 Share capital
RD"-(T
已归还投资 Investment returned 9od*N$
利润分配-其他转入 Profit appropriation - other transfer in Xp9I3nd|
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve |U;O HS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 9Bw
#VQ
利润分配-提取储备基金 Profit appropriation - reserve fund T*SLM"x
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Zf
X$q\7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +v
3:\#
利润分配-利润归还投资 Profit appropriation - return investment by profit G
S=E6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends L%(NXSfu7
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Y2XxfZj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 2"?D aX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8#lq:
期初未分配利润 Retained earnings, beginning of the year %cg
| KB"l
资本公积-股本溢价 Capital surplus - share premium EpNN!s=Q
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve W90!*1
资本公积-接受现金捐赠 Capital surplus - cash donation M;Pry3J
资本公积-股权投资准备 Capital surplus - investment reserve jc )7FE
资本公积-拨款转入 Capital surplus - subsidiary KUYwc@si\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
CEI"p2
资本公积-其他 Capital surplus - others H7.l)'
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve p&x!m}!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J<+f7L
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ?RS:I%bL
盈余公积-储备基金 Surplus reserve - reserve fund k9OGnCW\
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2b"DkJj'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment |u?VlRt
主营业务收入 Sales qe#5;#
主营业务成本 Cost of sales #"KC29!Yj
主营业务税金及附加 Sales tax 3: WEODV2
营业费用 Operating expenses ~a[/l
管理费用 General and administrative expenses (m,H 5
财务费用 Financial expenses ; veD?|
投资收益 Investment income 5v)bs\x6
其他业务收入 Other operating income 0&|0l>wy.
营业外收入 Non-operating income po*8WSl9c[
补贴收入 Subsidy income 64mEZ_kG,
其他业务支出 Other operating expenses r9&m^,U
营业外支出 Non-operating expenses 3k9n*jY0
所得税 Income tax YwET.(oo
直接人工成本差异(direct labor variance) "lw|EpQk`
直接材料成本差异(direct material variance) m!Z<\2OP
在产品计价(work-in-process costing) (1[59<cg]
联产品成本计算(joint products costing) '7el`Ff
生产成本汇总程序(accumulation process of procluction cost) QHZ",1F
制造费用差异(manufacturing expenses variance) M yHv>
实际成本与估计成本(actual cost and estimated cost) D)ri_w!Q
工资费用分配(salary costs allocation) ltgtD k
成本曲线(cost curve) 5[SwF&zZ
农业生产成本(agriculture production cost) clV^Xg8D
原始成本和重置成本(original cost and replacement cost) ]/1\.<uJId
工程施工成本
F""9O6u
直接成本与间接成本(direct cost and indirect cost) \ m~?yq8H
可控成本(controllable cost) [z2UfHpt~
制造费用分配(manufacturing expenses allocation) 2=NaqHt(
理论成本与应用成本(theory cost and practice cost) C$6FI`J
辅助生产成本分配(auxiliary production cost allocation) N
$]er'`
期间,费用 XP?jsBE
成本控制程序(procedure of cost control) k*fU:q1
成本记录(cost entry, cost recorder cost agenda) RSym9t90t
成本计算分批法(job costing method) Cn3_D
成本计算分步法 N7J?S~x
直接人工成本差异(direct labor variance) i^%$ydg
成本控制方法(cost control method)