递延税款贷项 Deferred taxation credit mce qZv
股本 Share capital Q8`V0E\~
已归还投资 Investment returned wIi(\]Q
利润分配-其他转入 Profit appropriation - other transfer in vU%K%-yXG7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve nlB'@r
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1?&|V1vc
利润分配-提取储备基金 Profit appropriation - reserve fund f%EHzm/V
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %@C8EFl%3
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =%
~- M
利润分配-利润归还投资 Profit appropriation - return investment by profit ZXs,TaU
利润分配-应付优先股股利 Profit appropriation - preference shares dividends H]tD~KM<
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve nPvys~D
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Q*<KX2O
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares s\mA3t
期初未分配利润 Retained earnings, beginning of the year e;XRH<LhAU
资本公积-股本溢价 Capital surplus - share premium Yd4X*Ua
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve _{'[Uf/l
资本公积-接受现金捐赠 Capital surplus - cash donation 0M;g&&mF
资本公积-股权投资准备 Capital surplus - investment reserve hiVa\s
资本公积-拨款转入 Capital surplus - subsidiary S'HA
]
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Kuh3.1#o
资本公积-其他 Capital surplus - others sPQjB[
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve `_cv& "K9f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Ew0)MZ.#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve X8m-5(uW
盈余公积-储备基金 Surplus reserve - reserve fund
{g nl6+j
盈余公积-企业发展基金 Surplus reserve - enterprise development fund PpFQoY7M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /(8"]f/
主营业务收入 Sales g
N<7(F
主营业务成本 Cost of sales k9*UBx
主营业务税金及附加 Sales tax n`Z}tQ%)o
营业费用 Operating expenses X[.%[G|oj}
管理费用 General and administrative expenses c!\T0XtT
财务费用 Financial expenses {v'eP[
投资收益 Investment income z&H.fs L
其他业务收入 Other operating income +#wVe
营业外收入 Non-operating income aR3jeB,=x
补贴收入 Subsidy income M <J
X
其他业务支出 Other operating expenses (km
$qX
营业外支出 Non-operating expenses ;O)*!yA(GG
所得税 Income tax ng+sK
直接人工成本差异(direct labor variance) `5- ;'nX
直接材料成本差异(direct material variance) ~"%'(j_4
在产品计价(work-in-process costing) TXM/+sd
联产品成本计算(joint products costing) _5S0A0
生产成本汇总程序(accumulation process of procluction cost) BTwc(oL
制造费用差异(manufacturing expenses variance) h'S0XU
;
实际成本与估计成本(actual cost and estimated cost) f4pIF"U9>
工资费用分配(salary costs allocation) @,oc%m
成本曲线(cost curve) ]d(Z%
农业生产成本(agriculture production cost) 8B-PsS|'
原始成本和重置成本(original cost and replacement cost) F-ZTy"z
工程施工成本 pmBN?<
直接成本与间接成本(direct cost and indirect cost)
HYO/]\al
可控成本(controllable cost) XE_Lz2H`
制造费用分配(manufacturing expenses allocation) 7ucm1
理论成本与应用成本(theory cost and practice cost) awR !=\
辅助生产成本分配(auxiliary production cost allocation) xkFa
期间,费用 `#iL'ND[
成本控制程序(procedure of cost control) TI8\qI
W
成本记录(cost entry, cost recorder cost agenda) iC
hIW/H
成本计算分批法(job costing method) to).PI?
成本计算分步法 G
HQ~{
直接人工成本差异(direct labor variance) GmNC
w5F
成本控制方法(cost control method)