递延税款贷项 Deferred taxation credit
sLh0&R7
股本 Share capital $`Nd?\$
已归还投资 Investment returned =Z0t :{
利润分配-其他转入 Profit appropriation - other transfer in /"AvOh*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #Fd W/y5
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Rph%*~'
利润分配-提取储备基金 Profit appropriation - reserve fund y>o>
WN<q
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund eMMx8E)B
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund W^g'}}]T
利润分配-利润归还投资 Profit appropriation - return investment by profit R"xp%:li
利润分配-应付优先股股利 Profit appropriation - preference shares dividends WO</Q6+
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve )@7DsV/M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 'w<BJTQIL
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?T*";_o,B
期初未分配利润 Retained earnings, beginning of the year >Wi s.e%b
资本公积-股本溢价 Capital surplus - share premium 4 rB8Nm1
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve I lG:X)V%
资本公积-接受现金捐赠 Capital surplus - cash donation 0Oxz3r%}r
资本公积-股权投资准备 Capital surplus - investment reserve :X>DkRP
资本公积-拨款转入 Capital surplus - subsidiary sOC&Q&eg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation U{1z;lJ
资本公积-其他 Capital surplus - others Df=q-iq<{/
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ai ftlY
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Bku'H
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w+UV"\!G)Q
盈余公积-储备基金 Surplus reserve - reserve fund )s")y
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 6 DP[g8
盈余公积-利润归还投资 Surplus reserve - reture investment by investment =I4.Gf"~f
主营业务收入 Sales 3]}'TA`v
主营业务成本 Cost of sales : }?{@#Z
主营业务税金及附加 Sales tax &TT":FPR
营业费用 Operating expenses }=@zj6AC
管理费用 General and administrative expenses ,seFkG@1
财务费用 Financial expenses MV936
投资收益 Investment income R{3CW^1
其他业务收入 Other operating income } p'8w\C$
营业外收入 Non-operating income %?tq;~|]Q
补贴收入 Subsidy income #ooc)),
其他业务支出 Other operating expenses 7kz-V.
营业外支出 Non-operating expenses LHi6:G"Y(
所得税 Income tax Fj=NiZ=
直接人工成本差异(direct labor variance) %g^"]
直接材料成本差异(direct material variance) ~mH+DV3
在产品计价(work-in-process costing) 0=[0|`x
联产品成本计算(joint products costing) Q=+8/b
生产成本汇总程序(accumulation process of procluction cost) LM1b I4
制造费用差异(manufacturing expenses variance) :R+],m il
实际成本与估计成本(actual cost and estimated cost) _Y-$}KwY!
工资费用分配(salary costs allocation) c4|so=
成本曲线(cost curve) njMLyT($
农业生产成本(agriculture production cost) 5u,sx664
原始成本和重置成本(original cost and replacement cost) 7%CIt?Z%
工程施工成本 0j@Ix EPs
直接成本与间接成本(direct cost and indirect cost) k>{-[X,/OV
可控成本(controllable cost) ,L%p
制造费用分配(manufacturing expenses allocation) *Mi6
理论成本与应用成本(theory cost and practice cost) &&C~@WY,r
辅助生产成本分配(auxiliary production cost allocation) 3
jh|y,
期间,费用 Zr"dOj$Jf
成本控制程序(procedure of cost control) >eo8
成本记录(cost entry, cost recorder cost agenda) /=M.-MU2
成本计算分批法(job costing method) 1URsHV!xcM
成本计算分步法 \{>eOD_
直接人工成本差异(direct labor variance) iEhDaC[e(b
成本控制方法(cost control method)