递延税款贷项 Deferred taxation credit DVt;I$
股本 Share capital x?Doe`/6?
已归还投资 Investment returned `q7O\
利润分配-其他转入 Profit appropriation - other transfer in R9nW5f
Nf
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve yB\}e'J^
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Tz3 L#0:j
利润分配-提取储备基金 Profit appropriation - reserve fund 7N,E%$QL
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I}Uj"m`>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund T1jAY^^I
利润分配-利润归还投资 Profit appropriation - return investment by profit 6/Y3#d
利润分配-应付优先股股利 Profit appropriation - preference shares dividends HtB>#`'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |uId:^{
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ms8de>A|H
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares z&[Rw<{Psb
期初未分配利润 Retained earnings, beginning of the year Ecp]fUQK
资本公积-股本溢价 Capital surplus - share premium 1=gE,k5H
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _0ki19rs
资本公积-接受现金捐赠 Capital surplus - cash donation
&2[OH}4
资本公积-股权投资准备 Capital surplus - investment reserve #4iSQ$0
资本公积-拨款转入 Capital surplus - subsidiary )isz
}?Dj
资本公积-外币资本折算差额 Capital surplus - foreign currency translation G=Hvh=K(
资本公积-其他 Capital surplus - others L,c@Z@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve x9q?^\x
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve o^FlQy\
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8)HUo?/3
盈余公积-储备基金 Surplus reserve - reserve fund rpH ,c[D
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 2 %UzCK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment $(B|$e^:(
主营业务收入 Sales m/uBM6SXx
主营业务成本 Cost of sales NovF?kh2
主营业务税金及附加 Sales tax 2\80S[f
营业费用 Operating expenses TELN4*
管理费用 General and administrative expenses t=o2:p6
&
财务费用 Financial expenses !qk+>6~A,
投资收益 Investment income xR}^~14Bz
其他业务收入 Other operating income dPZrX{ c
营业外收入 Non-operating income r:0F("},
补贴收入 Subsidy income ]R[j]E.
其他业务支出 Other operating expenses ^k6 A,Ak
营业外支出 Non-operating expenses 4{4VC"fa
所得税 Income tax &{E1w<uv
直接人工成本差异(direct labor variance) l# u$w&
直接材料成本差异(direct material variance) =p~k5k4
在产品计价(work-in-process costing) 6D3hX>K4
联产品成本计算(joint products costing) ChzKwYDY
生产成本汇总程序(accumulation process of procluction cost) D*.U?
制造费用差异(manufacturing expenses variance) [y$P'Y
实际成本与估计成本(actual cost and estimated cost) vOIK6-
工资费用分配(salary costs allocation) J=?`~?Vbo
成本曲线(cost curve) vpnQ s#8O
农业生产成本(agriculture production cost) Ug(;\*yg
原始成本和重置成本(original cost and replacement cost) r Q)?Bhf
工程施工成本 ramYSX@
直接成本与间接成本(direct cost and indirect cost) Kv(2x3("
可控成本(controllable cost) ;PM(q<@\
制造费用分配(manufacturing expenses allocation) \Gm$hTvB&
理论成本与应用成本(theory cost and practice cost) C#<b7iMg
辅助生产成本分配(auxiliary production cost allocation) 0?c2=
Y
期间,费用 Bv-|#sdxm
成本控制程序(procedure of cost control) F[am2[/<A
成本记录(cost entry, cost recorder cost agenda) Wk<he F
成本计算分批法(job costing method) \%&BK.t
成本计算分步法 u~b;m
直接人工成本差异(direct labor variance) [0vgA#6I
成本控制方法(cost control method)