递延税款贷项 Deferred taxation credit O3xz|&xY&
股本 Share capital ^ 0eO\wc?O
已归还投资 Investment returned Hdna{@~
利润分配-其他转入 Profit appropriation - other transfer in .f%vDB
JS
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \E&th p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve I+~\
w N
利润分配-提取储备基金 Profit appropriation - reserve fund $QffrU'
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pXNtN5@FQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund `skH-lk,
利润分配-利润归还投资 Profit appropriation - return investment by profit VO|u8Z"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends J~'~[,K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
2%]t3\XW
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends (zEYpTp
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Gl"wEL*
期初未分配利润 Retained earnings, beginning of the year 0#]!#1utg
资本公积-股本溢价 Capital surplus - share premium cf&C|U
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 1O4D+0@
资本公积-接受现金捐赠 Capital surplus - cash donation (xQI($Wq*M
资本公积-股权投资准备 Capital surplus - investment reserve 2D_6
资本公积-拨款转入 Capital surplus - subsidiary b<\G I7
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R05T5Q1]A
资本公积-其他 Capital surplus - others o[imNy~ ~
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]3 j[3'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve F]0Jwm{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve *Ji9%IA
盈余公积-储备基金 Surplus reserve - reserve fund vhX-Qk t}
盈余公积-企业发展基金 Surplus reserve - enterprise development fund fGo_NB
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9?!u2 o
主营业务收入 Sales d(\ 1 }l
主营业务成本 Cost of sales Es:5yX!
主营业务税金及附加 Sales tax 5@iy3olP
营业费用 Operating expenses Iw*C*%}[Z
管理费用 General and administrative expenses CP@o,v-
财务费用 Financial expenses %Au T8
投资收益 Investment income -$b?rt]h1g
其他业务收入 Other operating income wNbTM.@
营业外收入 Non-operating income ~6MMErSj
补贴收入 Subsidy income pj j}K
其他业务支出 Other operating expenses '%:5axg?]
营业外支出 Non-operating expenses WEps.]s
所得税 Income tax ^Jn|*?+l
直接人工成本差异(direct labor variance) EO"=\C,
直接材料成本差异(direct material variance) 2-P I JO
在产品计价(work-in-process costing) C\J@fpH(t`
联产品成本计算(joint products costing) 65uZLsQ
生产成本汇总程序(accumulation process of procluction cost) Ho
MQt3C
制造费用差异(manufacturing expenses variance) \2(MpB\_6!
实际成本与估计成本(actual cost and estimated cost) $=7H1 w
工资费用分配(salary costs allocation) s~/57S
成本曲线(cost curve) -5o?#%
农业生产成本(agriculture production cost) ]y$)%J^T
原始成本和重置成本(original cost and replacement cost) F61+n!%8
工程施工成本 l(.7t'
直接成本与间接成本(direct cost and indirect cost) Mi<*6j0
可控成本(controllable cost) gca|?tt
制造费用分配(manufacturing expenses allocation) +Z )`inw
理论成本与应用成本(theory cost and practice cost) Yo>%s4_,
辅助生产成本分配(auxiliary production cost allocation) VN?<[#ij
期间,费用 7Zhli Y1
成本控制程序(procedure of cost control) LxIuxt=X|p
成本记录(cost entry, cost recorder cost agenda) YHJ'
成本计算分批法(job costing method) #3YdjU3w
成本计算分步法 |WQD=J%~(
直接人工成本差异(direct labor variance) 9]"\"ka3>
成本控制方法(cost control method)