递延税款贷项 Deferred taxation credit `~h4D(n`
股本 Share capital DM),|Nq"
已归还投资 Investment returned exDkq0u]
利润分配-其他转入 Profit appropriation - other transfer in SEM8`lnu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve lb~E0U`\E`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve l -.(Ez*
利润分配-提取储备基金 Profit appropriation - reserve fund }`o?/!X
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nt ,7u(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dMvp&M\\'
利润分配-利润归还投资 Profit appropriation - return investment by profit "DQ'C%sL9
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6/tI8H3E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve T3N"CUk
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S1bAu
<
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @dgH50o[
期初未分配利润 Retained earnings, beginning of the year NfzF.{nh
资本公积-股本溢价 Capital surplus - share premium 9+qOP>m
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,9of(T(~
资本公积-接受现金捐赠 Capital surplus - cash donation -5bA
$
资本公积-股权投资准备 Capital surplus - investment reserve " aq'R(/`c
资本公积-拨款转入 Capital surplus - subsidiary )TJS4?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation n~g LPHY
资本公积-其他 Capital surplus - others 'bu )M1OLi
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,^$|R32
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve GABQUmtH
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve {0v*xL_O^
盈余公积-储备基金 Surplus reserve - reserve fund 9V
0}d2d
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3l4NC03I&
盈余公积-利润归还投资 Surplus reserve - reture investment by investment KE}H&1PjU
主营业务收入 Sales x,8<tSW)Z
主营业务成本 Cost of sales |<
qs
主营业务税金及附加 Sales tax Ug%_@t/?
营业费用 Operating expenses PmX2[7
管理费用 General and administrative expenses _P7tnXww
财务费用 Financial expenses 9$1)k;ChP/
投资收益 Investment income 0g=`DSC<(
其他业务收入 Other operating income sZhM
a>
营业外收入 Non-operating income i
L]'y\?lv
补贴收入 Subsidy income 3
hKBc0
其他业务支出 Other operating expenses 4Ysb5m)u
营业外支出 Non-operating expenses K#mOSY;}
所得税 Income tax NwlU%{7W6
直接人工成本差异(direct labor variance) ~DF:lqwWP
直接材料成本差异(direct material variance) s9)8b$t]
在产品计价(work-in-process costing) Sq2P-y!w
联产品成本计算(joint products costing) FjFMR
63
生产成本汇总程序(accumulation process of procluction cost) OMrc_)he\
制造费用差异(manufacturing expenses variance) J
CGC
实际成本与估计成本(actual cost and estimated cost) HU ;#XU1
工资费用分配(salary costs allocation) !>$4]FkV
成本曲线(cost curve) $_;e>*+x
农业生产成本(agriculture production cost) rN/|(@
原始成本和重置成本(original cost and replacement cost)
aelO3'UN
工程施工成本 !#yq@2QX
直接成本与间接成本(direct cost and indirect cost) Shr,#wwM`B
可控成本(controllable cost) \2C`<h$fN
制造费用分配(manufacturing expenses allocation) 'gMfN
理论成本与应用成本(theory cost and practice cost) ]j<Bo4~Il
辅助生产成本分配(auxiliary production cost allocation) wBSQ:f]g
期间,费用 SA"p\}"
成本控制程序(procedure of cost control) #*%q'gyHT
成本记录(cost entry, cost recorder cost agenda) &&>tf%[
成本计算分批法(job costing method) p0:kz l4$
成本计算分步法 m#!=3P7T
直接人工成本差异(direct labor variance) UUe#{6Jx_
成本控制方法(cost control method)