递延税款贷项 Deferred taxation credit DTH}=r-
股本 Share capital pq
r_{
已归还投资 Investment returned / fUdb=!Z
利润分配-其他转入 Profit appropriation - other transfer in c/ImK`:)4a
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve IuP~Vt{m
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 842v^ 2
利润分配-提取储备基金 Profit appropriation - reserve fund mKu,7nMvF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Q3%]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $1 B?@~&
利润分配-利润归还投资 Profit appropriation - return investment by profit C9?mxa*z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends U]}F A2
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Q9AvNj>X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends
m#_
Rv
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L754odc
期初未分配利润 Retained earnings, beginning of the year qpFxl
资本公积-股本溢价 Capital surplus - share premium OvQzMXU^I
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve |pS]zD
资本公积-接受现金捐赠 Capital surplus - cash donation
b-/QZvg
资本公积-股权投资准备 Capital surplus - investment reserve b>QdP$>
资本公积-拨款转入 Capital surplus - subsidiary ,,G"EF0A
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 5.ab/uk;M
资本公积-其他 Capital surplus - others 4Cu
\|"5)
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X+sKG5nS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
3#$X
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 5?HwM[`
盈余公积-储备基金 Surplus reserve - reserve fund B-_b.4ND)
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @gbW:
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ip<VRC5`5
主营业务收入 Sales [uGsF0#e
主营业务成本 Cost of sales i$%Bo/Y
主营业务税金及附加 Sales tax ,v mn{gz
营业费用 Operating expenses 'fl.&"/r
管理费用 General and administrative expenses UFT JobU
财务费用 Financial expenses 7'esJ)2
投资收益 Investment income sgi5dQ
其他业务收入 Other operating income RHBQgD$
营业外收入 Non-operating income D|Q7dIZm
补贴收入 Subsidy income i,^3aZwJ'
其他业务支出 Other operating expenses ?R)dxuj
营业外支出 Non-operating expenses &*"*b\
所得税 Income tax [m{sl(Q
直接人工成本差异(direct labor variance) xE;O =mI
直接材料成本差异(direct material variance) ?ckV 2
在产品计价(work-in-process costing) w>9d^kU'
联产品成本计算(joint products costing) J)n_u) ,
生产成本汇总程序(accumulation process of procluction cost) <-?C\c~G@
制造费用差异(manufacturing expenses variance) 1xEOYM)
实际成本与估计成本(actual cost and estimated cost) wHs1ge (
工资费用分配(salary costs allocation) ;6``t+]q
成本曲线(cost curve) ?-:2f#bC
农业生产成本(agriculture production cost) v.<mrI#?
原始成本和重置成本(original cost and replacement cost) @I-gs(
工程施工成本 MZ$uWm`/
直接成本与间接成本(direct cost and indirect cost) 6Ot~Q
可控成本(controllable cost) WtZI1`\qe
制造费用分配(manufacturing expenses allocation) Dh8'og)7
理论成本与应用成本(theory cost and practice cost) G`n
$A/
9Q
辅助生产成本分配(auxiliary production cost allocation) >n
St<
e
期间,费用 T
4wk$R
L
成本控制程序(procedure of cost control) I[k"I(
成本记录(cost entry, cost recorder cost agenda) tgG*k$8z
成本计算分批法(job costing method) -c]AS[(
成本计算分步法 K [DpH&
直接人工成本差异(direct labor variance) [s[ZOi!;I
成本控制方法(cost control method)