递延税款贷项 Deferred taxation credit fF#Fc&B
股本 Share capital vE#8&Zq
已归还投资 Investment returned mZ:#d;0
利润分配-其他转入 Profit appropriation - other transfer in 1L7^g*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve SG0PQ
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve SH8zkAA7u}
利润分配-提取储备基金 Profit appropriation - reserve fund '+g[n
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund G7-k ,P^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund RDy&i
利润分配-利润归还投资 Profit appropriation - return investment by profit +NvpYz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends BOy&3.h5?
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i!RYrae
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends }o[<1+W(.
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares b<"jmB{
期初未分配利润 Retained earnings, beginning of the year ]Z85%q^`
资本公积-股本溢价 Capital surplus - share premium $[7/~I>m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;<b7kepR
资本公积-接受现金捐赠 Capital surplus - cash donation II~91IEk
资本公积-股权投资准备 Capital surplus - investment reserve +IjBeQ?
资本公积-拨款转入 Capital surplus - subsidiary uKD
}5M?
{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BYa#<jXtAT
资本公积-其他 Capital surplus - others ^rjUye%EK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve BxQ,T@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ?(Plb&kR
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve VUHf-bKl
盈余公积-储备基金 Surplus reserve - reserve fund IQ-l%x[fue
盈余公积-企业发展基金 Surplus reserve - enterprise development fund )z4eRs F|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment "f~OC<GdYs
主营业务收入 Sales 15' fU!
主营业务成本 Cost of sales 3=Rk(%:;
主营业务税金及附加 Sales tax (mI590`f
营业费用 Operating expenses oZl%0Uy?9I
管理费用 General and administrative expenses V3a6QcG
财务费用 Financial expenses GY0OVAW6'c
投资收益 Investment income -F3~X R
其他业务收入 Other operating income '(N(k@>{
营业外收入 Non-operating income hJk:&!M=T
补贴收入 Subsidy income E?BF8t_fTE
其他业务支出 Other operating expenses r
yA+Lli.
营业外支出 Non-operating expenses F`{O
所得税 Income tax
u3wd~.
直接人工成本差异(direct labor variance) pm:- E(3#
直接材料成本差异(direct material variance) B8.}9
在产品计价(work-in-process costing) !u
.n
联产品成本计算(joint products costing) b+hN\/*]
生产成本汇总程序(accumulation process of procluction cost) U&a(WQV9&
制造费用差异(manufacturing expenses variance) =]pEvj9o
实际成本与估计成本(actual cost and estimated cost) &o1k_!25
工资费用分配(salary costs allocation) '#,C5*`
成本曲线(cost curve) $}z/BV1I
农业生产成本(agriculture production cost) )ZrB-(u~k
原始成本和重置成本(original cost and replacement cost) C>,> _
工程施工成本 G8/q&6f_
直接成本与间接成本(direct cost and indirect cost) #qD[dC$[t
可控成本(controllable cost) MLmaA3
制造费用分配(manufacturing expenses allocation) b^ [ z'
理论成本与应用成本(theory cost and practice cost) 72*j6#zS
辅助生产成本分配(auxiliary production cost allocation) }Ujgd2(U
期间,费用 DUF$-'A
成本控制程序(procedure of cost control) /<(-lbq,
成本记录(cost entry, cost recorder cost agenda) g)|vS>^~
成本计算分批法(job costing method) [/ertB
成本计算分步法 )N1iGJO)
直接人工成本差异(direct labor variance) Yw5-:w0f
成本控制方法(cost control method)