递延税款贷项 Deferred taxation credit FWQNO(
股本 Share capital p) m0\
已归还投资 Investment returned Uf\U~wM<
利润分配-其他转入 Profit appropriation - other transfer in y9Q.TL>=[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve t$ 3/ZTx
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve M:.0]'[s5
利润分配-提取储备基金 Profit appropriation - reserve fund T5+9#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund /9@VnM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund CdNb&
Nyz
利润分配-利润归还投资 Profit appropriation - return investment by profit M_f.e!?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends v4X)R
"jJ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve <2fgao&-n
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends %v<BE
tq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ze#r/j;sw
期初未分配利润 Retained earnings, beginning of the year q3/ 0xN+?
资本公积-股本溢价 Capital surplus - share premium *L#\#nh7
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve /zIUYY
资本公积-接受现金捐赠 Capital surplus - cash donation /yTPb
资本公积-股权投资准备 Capital surplus - investment reserve ")eY{C
资本公积-拨款转入 Capital surplus - subsidiary 8QFg6#"O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Ws:MbZyr
资本公积-其他 Capital surplus - others h~u|v[@{J
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $VUX?ii$7=
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve QJtO~~-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }<=_&n
盈余公积-储备基金 Surplus reserve - reserve fund ~qezr\$2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k[5:]5lp+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment o 6)U\z
主营业务收入 Sales Zd8`95
主营业务成本 Cost of sales `z<I<
主营业务税金及附加 Sales tax ow K)]t
营业费用 Operating expenses #9p|aS\
管理费用 General and administrative expenses w'a3=_nW
财务费用 Financial expenses LHd9q^D
投资收益 Investment income L_R(K89w
其他业务收入 Other operating income kJ.0|l0
营业外收入 Non-operating income ^W,~
补贴收入 Subsidy income i&\cDQ 3
其他业务支出 Other operating expenses Oc%W_Gb7
营业外支出 Non-operating expenses OzU
o}QN
所得税 Income tax Nd%j0lj
直接人工成本差异(direct labor variance) E5g|*M.+f
直接材料成本差异(direct material variance) <^Jdl.G
在产品计价(work-in-process costing) yUEvva
联产品成本计算(joint products costing) Qe
G3X+
生产成本汇总程序(accumulation process of procluction cost) -nDY3$U/
制造费用差异(manufacturing expenses variance) Pd;G c@'~
实际成本与估计成本(actual cost and estimated cost) p|Nh:4iN
工资费用分配(salary costs allocation) 5
N:IH@
成本曲线(cost curve) Tx|y!uHh
农业生产成本(agriculture production cost) WlmkM?@
原始成本和重置成本(original cost and replacement cost) YU/?AQg
工程施工成本 QfRo`l/V9
直接成本与间接成本(direct cost and indirect cost) ZhY03>
X
可控成本(controllable cost) :?SD#Vvrh.
制造费用分配(manufacturing expenses allocation)
Ar'k6NX
理论成本与应用成本(theory cost and practice cost) *g[MGyF"
辅助生产成本分配(auxiliary production cost allocation) v:]z-zU
期间,费用 @z>DJ>htN
成本控制程序(procedure of cost control) $) m$c5!
成本记录(cost entry, cost recorder cost agenda) 1x^Vv;K
成本计算分批法(job costing method) %#C9E kr
成本计算分步法 vF1Fcp.@
直接人工成本差异(direct labor variance) #|=Q5"wU
成本控制方法(cost control method)