递延税款贷项 Deferred taxation credit r*>QT:sB
股本 Share capital |})rt5|f1!
已归还投资 Investment returned U<|B7t4M
利润分配-其他转入 Profit appropriation - other transfer in ?9CIWpGjU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve hN!.@L
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lej^gxj/2
利润分配-提取储备基金 Profit appropriation - reserve fund z[%[bs2{
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund % ghJ*iHR
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund MR[N6E6Mg
利润分配-利润归还投资 Profit appropriation - return investment by profit OfW%&LA
MQ
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &KLvr|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve qP@L(_=g
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 9B&
}7kk
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "hz>{oe
期初未分配利润 Retained earnings, beginning of the year YALyZ.d
资本公积-股本溢价 Capital surplus - share premium eO~eu]r
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Xk;Uk[
资本公积-接受现金捐赠 Capital surplus - cash donation }D(DU5r
资本公积-股权投资准备 Capital surplus - investment reserve K
T%i,T
资本公积-拨款转入 Capital surplus - subsidiary P:jDB{
资本公积-外币资本折算差额 Capital surplus - foreign currency translation m<~>&mWr
资本公积-其他 Capital surplus - others 5X#i65_-
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve hwc:@'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve V#+126
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve p
^
}L
盈余公积-储备基金 Surplus reserve - reserve fund @^BS#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ik8|9m4/
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Ug%<b
主营业务收入 Sales &%@/Dwr
主营业务成本 Cost of sales `e4o 1*
主营业务税金及附加 Sales tax -
wJ
营业费用 Operating expenses `4se7{'UK`
管理费用 General and administrative expenses "tEj`eR
财务费用 Financial expenses 02;f2;I
投资收益 Investment income B!$V\Gs
其他业务收入 Other operating income A&xab
营业外收入 Non-operating income
MYKs??]Y1
补贴收入 Subsidy income IY-(-
a8
其他业务支出 Other operating expenses dw@T
bJ
营业外支出 Non-operating expenses )*"T
所得税 Income tax L.R"~3
直接人工成本差异(direct labor variance) vsOdp:Yp9!
直接材料成本差异(direct material variance) R?1idl)
在产品计价(work-in-process costing) ~NTDG
联产品成本计算(joint products costing) uZo]8mV
生产成本汇总程序(accumulation process of procluction cost) 9[6G8;<D&
制造费用差异(manufacturing expenses variance) b\<lNE!L
实际成本与估计成本(actual cost and estimated cost) gK&5HTo
工资费用分配(salary costs allocation) ^\xCqVk_R
成本曲线(cost curve) aUsul'e;M
农业生产成本(agriculture production cost) ^p{A!I!
原始成本和重置成本(original cost and replacement cost) $`-SVC
工程施工成本 9/@FADh
直接成本与间接成本(direct cost and indirect cost) yaCd4KP
可控成本(controllable cost) #RCZA4>
制造费用分配(manufacturing expenses allocation) &ryl$!!3H
理论成本与应用成本(theory cost and practice cost) 7-g]A2N
辅助生产成本分配(auxiliary production cost allocation) 5]A$P\7~1
期间,费用 z(8)1#(n7
成本控制程序(procedure of cost control) B<vvsp\X
成本记录(cost entry, cost recorder cost agenda) [,.[gWA
成本计算分批法(job costing method) *
ePDc'
成本计算分步法 44<9zHK
直接人工成本差异(direct labor variance) yf0vR%,\
成本控制方法(cost control method)