递延税款贷项 Deferred taxation credit !p[9{U->o;
股本 Share capital Qq@G\eRo
已归还投资 Investment returned 9Li%KOY
利润分配-其他转入 Profit appropriation - other transfer in W?We6.%
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ncX/L[L
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve |hO~X~P
利润分配-提取储备基金 Profit appropriation - reserve fund
8srBHslI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Zo}y(N1K}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund L3p`
利润分配-利润归还投资 Profit appropriation - return investment by profit 7]BW[~77
利润分配-应付优先股股利 Profit appropriation - preference shares dividends yR~R:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve %',F
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends _6k*'aT~FK
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares v$)q($}p
期初未分配利润 Retained earnings, beginning of the year YqV8D&I
资本公积-股本溢价 Capital surplus - share premium 6AP~]e 8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =B ];?%
资本公积-接受现金捐赠 Capital surplus - cash donation t'~/$=9}
资本公积-股权投资准备 Capital surplus - investment reserve Y];
Ycj;
资本公积-拨款转入 Capital surplus - subsidiary +@Ad1fJi
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mCz,2K|^~
资本公积-其他 Capital surplus - others _oB_YL;,*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve X>I)~z}9#
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 97,rE$bC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Otz E:qe
盈余公积-储备基金 Surplus reserve - reserve fund D-U<u@A4
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ai'4_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment j.i#*tN//
主营业务收入 Sales : 5U"XY x@
主营业务成本 Cost of sales m))<!3
主营业务税金及附加 Sales tax Q*YYTmZ
营业费用 Operating expenses ^#):c`
管理费用 General and administrative expenses #RMI&[M
财务费用 Financial expenses OI0B:()
投资收益 Investment income f7hXQ|$
其他业务收入 Other operating income >az;!7~cD
营业外收入 Non-operating income ;XC@=RpX
补贴收入 Subsidy income 46h@j>/K
其他业务支出 Other operating expenses MqKye8h9f
营业外支出 Non-operating expenses qUo-Dq>
所得税 Income tax l+wc'=]
直接人工成本差异(direct labor variance) up%Z$"Y
直接材料成本差异(direct material variance) Hwm?#6\5
在产品计价(work-in-process costing) p{=QGrxB*
联产品成本计算(joint products costing) M]H
gIL@9#
生产成本汇总程序(accumulation process of procluction cost) &,i~ cG?
制造费用差异(manufacturing expenses variance) uD["{?H
实际成本与估计成本(actual cost and estimated cost) cgj.e
工资费用分配(salary costs allocation) S*)o)34U
成本曲线(cost curve) n+D#k 8{
农业生产成本(agriculture production cost) Z0fJ9HW
原始成本和重置成本(original cost and replacement cost) DI&MC9j(
工程施工成本 sg'NBAo"
直接成本与间接成本(direct cost and indirect cost)
d
`j?7Z
可控成本(controllable cost) c-5jYwV
制造费用分配(manufacturing expenses allocation) 1]\TI7/n
理论成本与应用成本(theory cost and practice cost) MFg'YA2
/
辅助生产成本分配(auxiliary production cost allocation) V+w u
期间,费用 sIm#_+Y
成本控制程序(procedure of cost control) bj"z8 kP
成本记录(cost entry, cost recorder cost agenda) &-GuKH(Y<
成本计算分批法(job costing method) $Kq<W{H3ut
成本计算分步法 [U_[</L7
直接人工成本差异(direct labor variance) el'j&I
成本控制方法(cost control method)