递延税款贷项 Deferred taxation credit ~U9q-/(J/
股本 Share capital [-Cu4mf
f
已归还投资 Investment returned ac|/Y$\w
利润分配-其他转入 Profit appropriation - other transfer in g** 5z'7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }Fm\+JOS
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z#RuwB+
利润分配-提取储备基金 Profit appropriation - reserve fund x df?nt
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund '=p?
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund %{U"EZ]D!
利润分配-利润归还投资 Profit appropriation - return investment by profit QhsVIta
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6(>WG R
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve C;pti r1G;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _\UIc;3Gl
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares !O 8.#+
期初未分配利润 Retained earnings, beginning of the year oJh"@6u 6K
资本公积-股本溢价 Capital surplus - share premium 7C?E z%a@
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ]hL:33
资本公积-接受现金捐赠 Capital surplus - cash donation .+HcA x{/2
资本公积-股权投资准备 Capital surplus - investment reserve FD))'! >
资本公积-拨款转入 Capital surplus - subsidiary %7
/,m
资本公积-外币资本折算差额 Capital surplus - foreign currency translation fq=:h\\G
资本公积-其他 Capital surplus - others { l@WCR
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve %W&1`^Jl
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }qL~KA{&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 1LX)4TCC
盈余公积-储备基金 Surplus reserve - reserve fund \+9;!VWhl
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z-I|h ~ii
盈余公积-利润归还投资 Surplus reserve - reture investment by investment p jd o|
主营业务收入 Sales djfU:$!j&
主营业务成本 Cost of sales L0xsazX:x
主营业务税金及附加 Sales tax {pC\\}
营业费用 Operating expenses 50 *@.!^*
管理费用 General and administrative expenses UhdqY]
财务费用 Financial expenses 3Soy3Xp
投资收益 Investment income p_r4^p\
其他业务收入 Other operating income 8+ hhdy*b
营业外收入 Non-operating income T6X}Ws "
补贴收入 Subsidy income HD H
其他业务支出 Other operating expenses %i595Ij-]
营业外支出 Non-operating expenses >8 (jW
所得税 Income tax Fv A8T 2-v
直接人工成本差异(direct labor variance) e,"FnW
直接材料成本差异(direct material variance) '-.wFB;
在产品计价(work-in-process costing) (-J<Vy]
联产品成本计算(joint products costing) GL`tOD:P"
生产成本汇总程序(accumulation process of procluction cost) gs>A=A(VYf
制造费用差异(manufacturing expenses variance) Z vRxi&Z{?
实际成本与估计成本(actual cost and estimated cost) Bq;1^gtpe
工资费用分配(salary costs allocation) C99&L3bz^(
成本曲线(cost curve) =+\$e1Mb*
农业生产成本(agriculture production cost) qX?[mdCHZ
原始成本和重置成本(original cost and replacement cost) j_V/GnEQ
工程施工成本 2lo:a{}j
直接成本与间接成本(direct cost and indirect cost) &Sa~/!M
可控成本(controllable cost) YXRjx .srf
制造费用分配(manufacturing expenses allocation) Sc{Tq\t;%
理论成本与应用成本(theory cost and practice cost) t#~XL CE
辅助生产成本分配(auxiliary production cost allocation) P7UJ-2%Y+
期间,费用 g>T
成本控制程序(procedure of cost control) D J_DonO]
成本记录(cost entry, cost recorder cost agenda) U=DEV7 E
成本计算分批法(job costing method) x,uBJ
成本计算分步法 lQ$+JX;n(y
直接人工成本差异(direct labor variance) A2 BRbwr>
成本控制方法(cost control method)
