递延税款贷项 Deferred taxation credit e%IbME]x
股本 Share capital (k_9<Yb3
已归还投资 Investment returned 8Y:x+v5
利润分配-其他转入 Profit appropriation - other transfer in 5=8t<v1Bn
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yI^7sf7k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve *;U<b
利润分配-提取储备基金 Profit appropriation - reserve fund lbC,*U^
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Mh{>#Gs
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3rR1/\
利润分配-利润归还投资 Profit appropriation - return investment by profit IR8yE`(h
利润分配-应付优先股股利 Profit appropriation - preference shares dividends I+31:#d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T`9nY!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 5=R]1YI~$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )KGz -!1c
期初未分配利润 Retained earnings, beginning of the year <kWkc|zBY
资本公积-股本溢价 Capital surplus - share premium 8s
%Yu
dW
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve A2$05a$%
资本公积-接受现金捐赠 Capital surplus - cash donation UD9JE S,
资本公积-股权投资准备 Capital surplus - investment reserve dnh~An 9
资本公积-拨款转入 Capital surplus - subsidiary 9SJSUv:@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation KLG29G
资本公积-其他 Capital surplus - others /Z[HU{4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ^'fgQyj
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #T@k(Bz{L
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve qh6rMqq
盈余公积-储备基金 Surplus reserve - reserve fund q([{WZ:6Oq
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |sEuhP\A3
盈余公积-利润归还投资 Surplus reserve - reture investment by investment t0Jqr)9}6
主营业务收入 Sales 6YV"H
主营业务成本 Cost of sales 'sE["eC
主营业务税金及附加 Sales tax c2?VjuB0
营业费用 Operating expenses
?7J::}R
管理费用 General and administrative expenses qw>vu7/z
财务费用 Financial expenses >0uj\5h)I]
投资收益 Investment income p}5413z5Z=
其他业务收入 Other operating income 9,JWi{l
Iv
营业外收入 Non-operating income 9hh~u
-8L
补贴收入 Subsidy income `r-3"
or/$
其他业务支出 Other operating expenses ia3!&rZ
营业外支出 Non-operating expenses Zo
}^"u
所得税 Income tax e
m
0 hTxb
直接人工成本差异(direct labor variance) Od:-fw
直接材料成本差异(direct material variance) H6Bw3I[
在产品计价(work-in-process costing) f^ZhFu?
联产品成本计算(joint products costing) 67
~
p n
生产成本汇总程序(accumulation process of procluction cost) pf%;*
制造费用差异(manufacturing expenses variance) *)Cr1d k
实际成本与估计成本(actual cost and estimated cost) p1K]m>Y{?
工资费用分配(salary costs allocation) ?~(#~3x
成本曲线(cost curve) Xo&\~b#-
农业生产成本(agriculture production cost) 6>
z{xYat
原始成本和重置成本(original cost and replacement cost) >5?:iaq
z
工程施工成本 pLys%1hg
直接成本与间接成本(direct cost and indirect cost)
WtaOf_
可控成本(controllable cost) -GM"g
kz
制造费用分配(manufacturing expenses allocation) gVI`&W__,
理论成本与应用成本(theory cost and practice cost) uG +ZR:
_
辅助生产成本分配(auxiliary production cost allocation) &Yc'X+'4
期间,费用 #TC}paIpj
成本控制程序(procedure of cost control) ST0TWE'
成本记录(cost entry, cost recorder cost agenda) Pai8r%Zfu
成本计算分批法(job costing method) t`R{N1
成本计算分步法 WiZTE(NM`
直接人工成本差异(direct labor variance) lI+^}-<
成本控制方法(cost control method)