递延税款贷项 Deferred taxation credit ,3I^?5
股本 Share capital Ifk#/d
已归还投资 Investment returned ,Ma.V\T[
利润分配-其他转入 Profit appropriation - other transfer in 0?WcoPU
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve [P|[vWO
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H'
T
利润分配-提取储备基金 Profit appropriation - reserve fund g<*BLF
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?j^=u:<
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund M5T9JWbN
利润分配-利润归还投资 Profit appropriation - return investment by profit J/7R\;q`~o
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4h6k`ie!$
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ]*O/+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends L
d^GV
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3Rm#-T s
期初未分配利润 Retained earnings, beginning of the year
9;Fbnp'
资本公积-股本溢价 Capital surplus - share premium W&h[p_0
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve vi@Lz3}::
资本公积-接受现金捐赠 Capital surplus - cash donation (h']a!
资本公积-股权投资准备 Capital surplus - investment reserve K.gEj*@
资本公积-拨款转入 Capital surplus - subsidiary (]/9-\6(#
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 2!N8rHRt
资本公积-其他 Capital surplus - others gBu1QviU
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve E^w:KC2@
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }0,>2TTDN
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve D .vw8H3
盈余公积-储备基金 Surplus reserve - reserve fund !?
^
h;)a
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B*!WrB:s
盈余公积-利润归还投资 Surplus reserve - reture investment by investment > Oh?%%6
主营业务收入 Sales O7']
主营业务成本 Cost of sales [6jbgW~E
主营业务税金及附加 Sales tax d@mo!zu
营业费用 Operating expenses ,_!6U
管理费用 General and administrative expenses \qi|Js*{
财务费用 Financial expenses ,?
E&V_5
投资收益 Investment income
Li 2Zndp
其他业务收入 Other operating income |L_wX:d`9
营业外收入 Non-operating income f[gqT
yiP
补贴收入 Subsidy income G
;?qWB,
其他业务支出 Other operating expenses VcK}2<8:+~
营业外支出 Non-operating expenses JT[*3h
所得税 Income tax /8@m<CW2Y
直接人工成本差异(direct labor variance) bIt=v)%$
直接材料成本差异(direct material variance) D j\e@?Y
在产品计价(work-in-process costing) ()PKw,pD
联产品成本计算(joint products costing) +@X5!S6
生产成本汇总程序(accumulation process of procluction cost) G;gJNK"e
制造费用差异(manufacturing expenses variance) x0a.!
实际成本与估计成本(actual cost and estimated cost) DOm[*1@^
工资费用分配(salary costs allocation) &PcyKpyd
成本曲线(cost curve) mq /zTm
农业生产成本(agriculture production cost) h72UwJ2rw
原始成本和重置成本(original cost and replacement cost) 0;sRJ
工程施工成本 P[t$\FS
直接成本与间接成本(direct cost and indirect cost) '+<(;2Z
vL
可控成本(controllable cost) KsAH]2Q%
制造费用分配(manufacturing expenses allocation) QbYc[8-[
理论成本与应用成本(theory cost and practice cost) ')+0nPV
辅助生产成本分配(auxiliary production cost allocation) gG54:
期间,费用 4^c-D
成本控制程序(procedure of cost control) EjEFg#q
成本记录(cost entry, cost recorder cost agenda) I
5ag6l
成本计算分批法(job costing method) NGjdG=,
成本计算分步法 yh;Y,;4
直接人工成本差异(direct labor variance) eX&Gw{U-f
成本控制方法(cost control method)