递延税款贷项 Deferred taxation credit 44YKS>Cq
股本 Share capital JZ:yPvJ
已归还投资 Investment returned 0B}2~}#
利润分配-其他转入 Profit appropriation - other transfer in S9%,{y
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Y"m(hs$
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve x_C0=Q|K3
利润分配-提取储备基金 Profit appropriation - reserve fund )24M?R@r
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund uq54+zC
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund pe3;pRh'
利润分配-利润归还投资 Profit appropriation - return investment by profit p:0X3?IG3
利润分配-应付优先股股利 Profit appropriation - preference shares dividends -g|ji.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve E8p,l>6(f
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends N&Ho$,2s
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares SQx&4R.
期初未分配利润 Retained earnings, beginning of the year n;>=QG
-v
资本公积-股本溢价 Capital surplus - share premium .`v%9-5v
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =]"I0G-s!
资本公积-接受现金捐赠 Capital surplus - cash donation 5nsoWqnE8
资本公积-股权投资准备 Capital surplus - investment reserve L*vKIP<EMM
资本公积-拨款转入 Capital surplus - subsidiary _ F|}=^Z`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation e:C4f
资本公积-其他 Capital surplus - others 'ShK7j$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve SR?(z
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve I:UDEoQo
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve n%4
/@M
盈余公积-储备基金 Surplus reserve - reserve fund Y#=MN~##t
盈余公积-企业发展基金 Surplus reserve - enterprise development fund >V]9<*c
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8gt&*;'}*D
主营业务收入 Sales *0Fz." v
主营业务成本 Cost of sales 3Z&!zSK^
主营业务税金及附加 Sales tax DGS,iRLnA
营业费用 Operating expenses .sFN[>)
管理费用 General and administrative expenses LGX+_"
财务费用 Financial expenses 6qT-
投资收益 Investment income v+SdjFAY
其他业务收入 Other operating income &`tAQN*Z
营业外收入 Non-operating income <c!gg7@pm
补贴收入 Subsidy income =]/<Kd}A.
其他业务支出 Other operating expenses n5^57[(
营业外支出 Non-operating expenses qc\D=3#Yp
所得税 Income tax P~iZae
直接人工成本差异(direct labor variance) Y~UAE.
直接材料成本差异(direct material variance) f#w
u~*c
在产品计价(work-in-process costing) K4YD}[
联产品成本计算(joint products costing) <yBa5m@/
生产成本汇总程序(accumulation process of procluction cost) V{A`?Jl6{
制造费用差异(manufacturing expenses variance) fBv:
TC%
实际成本与估计成本(actual cost and estimated cost) CA5`uh
工资费用分配(salary costs allocation) ;^E_BJm
成本曲线(cost curve) i*@PywT"i3
农业生产成本(agriculture production cost) V'MY+#
原始成本和重置成本(original cost and replacement cost) >V)"TZH
工程施工成本 mw;4/
/R
直接成本与间接成本(direct cost and indirect cost) +{I" e,Nk
可控成本(controllable cost) m]8*k=v
制造费用分配(manufacturing expenses allocation) mZPvG
理论成本与应用成本(theory cost and practice cost) 0\B{~1(^
辅助生产成本分配(auxiliary production cost allocation) %b4tyX:N0
期间,费用 FU
>KiBV#
成本控制程序(procedure of cost control) ]t`SCsoo
成本记录(cost entry, cost recorder cost agenda) RwOOe7mv
成本计算分批法(job costing method) fmc\Li
成本计算分步法 L
G5_\sY!
直接人工成本差异(direct labor variance) @h!Z0}dX(
成本控制方法(cost control method)