递延税款贷项 Deferred taxation credit 0r4,27w
股本 Share capital g431+O0K1
已归还投资 Investment returned }Q }&3m~g
利润分配-其他转入 Profit appropriation - other transfer in bCV3h3<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ]q,5'[=~4h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J
8!D."'Q0
利润分配-提取储备基金 Profit appropriation - reserve fund rNi]|)-ET
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund >e
g8zN
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 2#srecIz-!
利润分配-利润归还投资 Profit appropriation - return investment by profit \2UtT@3|C
利润分配-应付优先股股利 Profit appropriation - preference shares dividends a&sVcsX
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 7o+JQ&fF;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |8QXjzH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares /.knZ_aJ!
期初未分配利润 Retained earnings, beginning of the year `[OJ)tHE
资本公积-股本溢价 Capital surplus - share premium |b
BA0.yS
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pCB^\M%*
资本公积-接受现金捐赠 Capital surplus - cash donation O^Y}fo'
资本公积-股权投资准备 Capital surplus - investment reserve bF 85T(G
资本公积-拨款转入 Capital surplus - subsidiary jX9{Ki"
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \Zn%r&(
资本公积-其他 Capital surplus - others @]{+9m8G@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve m'!smSx8
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve xr;:gz!h
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~o<+tL
盈余公积-储备基金 Surplus reserve - reserve fund ~BUzyc%
盈余公积-企业发展基金 Surplus reserve - enterprise development fund n?UFFi+a
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $]
gwaJ:
主营业务收入 Sales =\QKzQ'BC
主营业务成本 Cost of sales +i\ +bR
主营业务税金及附加 Sales tax %Voq"}}N
营业费用 Operating expenses ~x(1g;!^
管理费用 General and administrative expenses Y%OJ3B(n|
财务费用 Financial expenses %',bCd{QW
投资收益 Investment income ms(Z1ix^
其他业务收入 Other operating income E$4_.Z8sRw
营业外收入 Non-operating income o+wG69
补贴收入 Subsidy income O<*l"fw3
其他业务支出 Other operating expenses ytmFe !
营业外支出 Non-operating expenses Dc1tND$X3g
所得税 Income tax i[+cNJ|$B0
直接人工成本差异(direct labor variance) j;BMuLTm1
直接材料成本差异(direct material variance) 6Mh;ld@
在产品计价(work-in-process costing) i"B q*b@
联产品成本计算(joint products costing) 1#Ls4+]5
生产成本汇总程序(accumulation process of procluction cost) nEG+TRZ)\
制造费用差异(manufacturing expenses variance) Yn~N;VUA
实际成本与估计成本(actual cost and estimated cost) L[j73z'
工资费用分配(salary costs allocation) pv}k=wqJ1
成本曲线(cost curve) zXEu3h
农业生产成本(agriculture production cost) Z$X[x7e.
原始成本和重置成本(original cost and replacement cost) SU`RHAo
工程施工成本 !{WIN%O
直接成本与间接成本(direct cost and indirect cost) QE#Ar8tU
可控成本(controllable cost) =V[ey
制造费用分配(manufacturing expenses allocation) sC<
B
理论成本与应用成本(theory cost and practice cost) q
n6ws
辅助生产成本分配(auxiliary production cost allocation) |riP*b
期间,费用 W1$<,4j@M
成本控制程序(procedure of cost control) <=yq
V]JR
成本记录(cost entry, cost recorder cost agenda) h1A/:/_M6
成本计算分批法(job costing method) QAk.~ob
成本计算分步法 p`PBPlUn
直接人工成本差异(direct labor variance) VEc^Ap1?'
成本控制方法(cost control method)