递延税款贷项 Deferred taxation credit yji>*XG
股本 Share capital CldDr<k3
已归还投资 Investment returned z /we it
利润分配-其他转入 Profit appropriation - other transfer in y8
6))
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ("OAPr\2dw
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Ey'J]KVW
利润分配-提取储备基金 Profit appropriation - reserve fund I'dj.
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund <>]1Y$^Y
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund _AprkI_
利润分配-利润归还投资 Profit appropriation - return investment by profit <.
}Ua(
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 7(NXCAO81
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve MA$Xv`6I\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends "NKf0F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares BY$[ g13
期初未分配利润 Retained earnings, beginning of the year 5Q|sta!
资本公积-股本溢价 Capital surplus - share premium DKTD Z*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve La9r
资本公积-接受现金捐赠 Capital surplus - cash donation vnTq6:f#M
资本公积-股权投资准备 Capital surplus - investment reserve iTu0T!4F
资本公积-拨款转入 Capital surplus - subsidiary :&9TW]*g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
#I;D
资本公积-其他 Capital surplus - others +1/b^Ac
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve IO"hF
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Z["BgEJ
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 8bt53ta
盈余公积-储备基金 Surplus reserve - reserve fund \-c#jo.$8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 0yz~W(tsm
盈余公积-利润归还投资 Surplus reserve - reture investment by investment (8G$(MK
主营业务收入 Sales t7bqk!6hM\
主营业务成本 Cost of sales -6`;},Yr
主营业务税金及附加 Sales tax W^k,Pmopy
营业费用 Operating expenses L7}i
q0
管理费用 General and administrative expenses ]- :1se
财务费用 Financial expenses N
xFUO0O3
投资收益 Investment income 4%J|D cY2
其他业务收入 Other operating income g8l5.Mpx
营业外收入 Non-operating income E M Q4yK
补贴收入 Subsidy income =JW[pRI5a
其他业务支出 Other operating expenses L,$3Yj
营业外支出 Non-operating expenses w.uK?A>W,
所得税 Income tax {p] = ++
直接人工成本差异(direct labor variance) csDQva\
直接材料成本差异(direct material variance) Z(; A yTXA
在产品计价(work-in-process costing) O,|\"b1(
联产品成本计算(joint products costing) @\jQoaLT$_
生产成本汇总程序(accumulation process of procluction cost) 5ITq?%{M
制造费用差异(manufacturing expenses variance) Xu#:Fe}:
实际成本与估计成本(actual cost and estimated cost) /zT`Y=1
工资费用分配(salary costs allocation) "r. .
成本曲线(cost curve) .,M;huRg
农业生产成本(agriculture production cost) Y@%`ZPJ
原始成本和重置成本(original cost and replacement cost)
K &dT(U
工程施工成本 \ha-"Aqze3
直接成本与间接成本(direct cost and indirect cost) Rh<N);Sl7
可控成本(controllable cost) #tDW!Xv?
制造费用分配(manufacturing expenses allocation)
OKAkl
理论成本与应用成本(theory cost and practice cost) @5E,:)T*wR
辅助生产成本分配(auxiliary production cost allocation) 0hwj\{"
期间,费用 H\#:,s {1
成本控制程序(procedure of cost control) 0x ~`5h
成本记录(cost entry, cost recorder cost agenda) X;VQEDMPU
成本计算分批法(job costing method) k':s =IXW
成本计算分步法 k. GA8=]>
直接人工成本差异(direct labor variance) utH%y\NMF|
成本控制方法(cost control method)
