递延税款贷项 Deferred taxation credit |@-y+vbA*
股本 Share capital )[sSCt]
已归还投资 Investment returned *OE>gg&?Nh
利润分配-其他转入 Profit appropriation - other transfer in dnPr2oI?I
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 4P24ySy9F
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve C $c.(5/O
利润分配-提取储备基金 Profit appropriation - reserve fund DUm/0q &
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 1^; &?E
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;rF:$ 37^
利润分配-利润归还投资 Profit appropriation - return investment by profit e8]mdU{)
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 10/3 -)+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 1 g RR
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~ YZi "u
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `+r5I5
期初未分配利润 Retained earnings, beginning of the year oWOH #
w
资本公积-股本溢价 Capital surplus - share premium R91u6r#
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve uo
BPi[nK
资本公积-接受现金捐赠 Capital surplus - cash donation VHws9)
资本公积-股权投资准备 Capital surplus - investment reserve 0$nJd_gW_
资本公积-拨款转入 Capital surplus - subsidiary `Sj8<O}
资本公积-外币资本折算差额 Capital surplus - foreign currency translation JeCEj=_Z
资本公积-其他 Capital surplus - others q%^gG0 3.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ]zK} X!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]gj@r[
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve r?2C%GI`
盈余公积-储备基金 Surplus reserve - reserve fund Y.Ew;\6U
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ?Z7C0u#wd
盈余公积-利润归还投资 Surplus reserve - reture investment by investment d}415 XA
主营业务收入 Sales 1-gX=8 ]]
主营业务成本 Cost of sales c Ky%0oTla
主营业务税金及附加 Sales tax J.`.lQ$z
营业费用 Operating expenses mKq9mA"(E
管理费用 General and administrative expenses <~8W>Y\m
财务费用 Financial expenses ')FNudsC
投资收益 Investment income ;6)|'3.B9
其他业务收入 Other operating income 9k"nx , "
营业外收入 Non-operating income (/Y
gcT
补贴收入 Subsidy income N4 mQN90t
其他业务支出 Other operating expenses /ci.IT$Q^
营业外支出 Non-operating expenses /3Gv 51'
所得税 Income tax @f YA{-ZC
直接人工成本差异(direct labor variance) C ILk
直接材料成本差异(direct material variance) Wj*6}N/
在产品计价(work-in-process costing) i|d41u;@
联产品成本计算(joint products costing) Vgm{=$
生产成本汇总程序(accumulation process of procluction cost) J<zg 'Jk^
制造费用差异(manufacturing expenses variance) ,wE M
实际成本与估计成本(actual cost and estimated cost) }&naP
工资费用分配(salary costs allocation) `'QPe42
成本曲线(cost curve) 0&-sz =L
农业生产成本(agriculture production cost) j)5Vv
K\
原始成本和重置成本(original cost and replacement cost) vtT:c.~d
工程施工成本 Dx%fW`
直接成本与间接成本(direct cost and indirect cost) w {q YP
可控成本(controllable cost) ,5 *4%*n\
制造费用分配(manufacturing expenses allocation) }A;Xd/,'r
理论成本与应用成本(theory cost and practice cost) dA~6{*)
辅助生产成本分配(auxiliary production cost allocation) -|kDa1knA
期间,费用 f<'C<xnf
成本控制程序(procedure of cost control) Tk:y>P!%a
成本记录(cost entry, cost recorder cost agenda) x1et,&,
成本计算分批法(job costing method) { Q"<q`c
成本计算分步法 I R&u55#I6
直接人工成本差异(direct labor variance) L$Q +R'
成本控制方法(cost control method)
