递延税款贷项 Deferred taxation credit *.~6S3}
股本 Share capital `Ja?fI'H-
已归还投资 Investment returned CPVjmRUF|
利润分配-其他转入 Profit appropriation - other transfer in ?pYKZg/c
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ?+g`HTY u
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Dq36p${\W
利润分配-提取储备基金 Profit appropriation - reserve fund {o!KhF:[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 'xhcuVl
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 3uZJ.Fb
利润分配-利润归还投资 Profit appropriation - return investment by profit u5 {JQO
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7M<'ddAN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve uC8L\UXk
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends z\0CE]#T
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares d0aC Y
期初未分配利润 Retained earnings, beginning of the year >w-;Z>3Q@
资本公积-股本溢价 Capital surplus - share premium Ma'_e=+A
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve %honO@$
资本公积-接受现金捐赠 Capital surplus - cash donation aFe`_cnG
资本公积-股权投资准备 Capital surplus - investment reserve <&&SX
;
资本公积-拨款转入 Capital surplus - subsidiary U~}
U\_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ZDD..j
资本公积-其他 Capital surplus - others
vj51
g@
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve yu6`66h)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
B3H|+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve :(a]V"(&Eq
盈余公积-储备基金 Surplus reserve - reserve fund L7= Q<D<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund |\n@3cIK
盈余公积-利润归还投资 Surplus reserve - reture investment by investment -6tgsfEr
主营业务收入 Sales &ISb~5
主营业务成本 Cost of sales N[<H7_/3
主营业务税金及附加 Sales tax GK9/D|h4
营业费用 Operating expenses j4>a(
管理费用 General and administrative expenses G0`h %
财务费用 Financial expenses &?uz`pv2
投资收益 Investment income t^xTFn
其他业务收入 Other operating income ybeKiv9
营业外收入 Non-operating income ~go
fQ
补贴收入 Subsidy income S#-wl2z
其他业务支出 Other operating expenses @*0cMO;SpG
营业外支出 Non-operating expenses :}h>by=
所得税 Income tax X=6
y_^
直接人工成本差异(direct labor variance) "]m+z)lWd
直接材料成本差异(direct material variance) h)6G
aJ=
在产品计价(work-in-process costing) xXY.AoO6
联产品成本计算(joint products costing) `}m Q
生产成本汇总程序(accumulation process of procluction cost) #Hvq/7a2R
制造费用差异(manufacturing expenses variance) 7}GK%H-u
实际成本与估计成本(actual cost and estimated cost) {^m(,K
_
工资费用分配(salary costs allocation) BnCKSg7V
成本曲线(cost curve) R64!>o"nED
农业生产成本(agriculture production cost) HxBm~Lcqy
原始成本和重置成本(original cost and replacement cost) m6
MOW&
工程施工成本 +vNZW@_$D
直接成本与间接成本(direct cost and indirect cost) hY*0aZ|(
可控成本(controllable cost) SFb{o<0 =
制造费用分配(manufacturing expenses allocation) n4R2^gXAw
理论成本与应用成本(theory cost and practice cost) b1gaj"
]
辅助生产成本分配(auxiliary production cost allocation) zP:cE
期间,费用 CvPioi
成本控制程序(procedure of cost control) qC_mu)6
成本记录(cost entry, cost recorder cost agenda) 2>]a)
成本计算分批法(job costing method) /Y&02L%\3s
成本计算分步法 iJv48#'ii
直接人工成本差异(direct labor variance) /w8"=6Vv~
成本控制方法(cost control method)