递延税款贷项 Deferred taxation credit +iRh
股本 Share capital t-bB>q#3>
已归还投资 Investment returned )Y{L&A
利润分配-其他转入 Profit appropriation - other transfer in 7ZWgf"1j
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Dp-z[]})1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +a{1)nCXe
利润分配-提取储备基金 Profit appropriation - reserve fund /@TF5]Ri
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund c,+:i1IAy
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund c 3)jccWTc
利润分配-利润归还投资 Profit appropriation - return investment by profit y}ev ,j
利润分配-应付优先股股利 Profit appropriation - preference shares dividends g*C7
'
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -gX1-,dE
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends $DaNbLV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares i$6ypuc
期初未分配利润 Retained earnings, beginning of the year n9ej7oj
资本公积-股本溢价 Capital surplus - share premium ]jp6k<KF
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I
:1C8*/
资本公积-接受现金捐赠 Capital surplus - cash donation T}v4*O.,
资本公积-股权投资准备 Capital surplus - investment reserve .Vvx,>>D
资本公积-拨款转入 Capital surplus - subsidiary Ean5b>\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ],Do6
@M-
资本公积-其他 Capital surplus - others ope^~+c~\
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 12 gU{VD
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z5*'{t)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve K`fuf=
盈余公积-储备基金 Surplus reserve - reserve fund M&9+6e'-F
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mtcw#D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment k>si5'W
主营业务收入 Sales MeZf*'
J
主营业务成本 Cost of sales dJNe+
MB`
主营业务税金及附加 Sales tax &Hs!:43E-<
营业费用 Operating expenses oV78Hq6
管理费用 General and administrative expenses
$suzW;{#
财务费用 Financial expenses f\L0xJ
投资收益 Investment income Y\g3hM
其他业务收入 Other operating income ee76L&:
营业外收入 Non-operating income w@w(-F!%l
补贴收入 Subsidy income U26}gT)
其他业务支出 Other operating expenses %YqEzlzF
营业外支出 Non-operating expenses
0*{%=M
所得税 Income tax ^v7gIC
直接人工成本差异(direct labor variance) &`2)V;t
直接材料成本差异(direct material variance) P.9>z7l{
在产品计价(work-in-process costing) {V
CWn95Z
联产品成本计算(joint products costing) \ta?b!Y),?
生产成本汇总程序(accumulation process of procluction cost) 88wa7i*
制造费用差异(manufacturing expenses variance) [FR`Z=%
实际成本与估计成本(actual cost and estimated cost) ((M>s&\y*Y
工资费用分配(salary costs allocation) $kp{Eg '
成本曲线(cost curve) LyFN.2qw
农业生产成本(agriculture production cost) +A?U{q
原始成本和重置成本(original cost and replacement cost) 8&b,qQ~
工程施工成本 "87:?v[[1
直接成本与间接成本(direct cost and indirect cost) ds[|
可控成本(controllable cost) d5:c^`
制造费用分配(manufacturing expenses allocation) IyG}H}
理论成本与应用成本(theory cost and practice cost) > /caXvS
辅助生产成本分配(auxiliary production cost allocation) %6f*{G
w
期间,费用 T{[=oH+
成本控制程序(procedure of cost control) M[,@{u/
成本记录(cost entry, cost recorder cost agenda) s`~IUNJ@P
成本计算分批法(job costing method) k~1?VQ+?M
成本计算分步法 >}6%#CAf
直接人工成本差异(direct labor variance) 4
"'~NvO
成本控制方法(cost control method)