递延税款贷项 Deferred taxation credit $7M/rF;N5X
股本 Share capital wkNf[>jX?
已归还投资 Investment returned $p_FrN{
利润分配-其他转入 Profit appropriation - other transfer in T.ZPpxY
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 5A| 4
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4cZig\mE;
利润分配-提取储备基金 Profit appropriation - reserve fund ~{69&T}9
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x1H?e8
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund P$l-p'U-
利润分配-利润归还投资 Profit appropriation - return investment by profit o=/Cje
利润分配-应付优先股股利 Profit appropriation - preference shares dividends WKVoqp}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 'zYKG5A
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Bfh[C]yy
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]LGp3)T-
期初未分配利润 Retained earnings, beginning of the year RSL%<
资本公积-股本溢价 Capital surplus - share premium Q2^~^'Yk
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 'p0|wM_
资本公积-接受现金捐赠 Capital surplus - cash donation Vj
Z_L_U}
资本公积-股权投资准备 Capital surplus - investment reserve F\pw0^K;N
资本公积-拨款转入 Capital surplus - subsidiary dFdll3bC
资本公积-外币资本折算差额 Capital surplus - foreign currency translation P
"S=RX#+
资本公积-其他 Capital surplus - others 9{OH%bF
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve _PTo!aJL
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7\ .Ax
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ZHPsGHA
盈余公积-储备基金 Surplus reserve - reserve fund &!)F0PN:u
盈余公积-企业发展基金 Surplus reserve - enterprise development fund "v.]s;g
盈余公积-利润归还投资 Surplus reserve - reture investment by investment *7`N^e
主营业务收入 Sales !: e0cV
主营业务成本 Cost of sales *7L*:g
主营业务税金及附加 Sales tax 1\v$8pP+
营业费用 Operating expenses 6Mpbm
fr
管理费用 General and administrative expenses sU7>q}!
财务费用 Financial expenses [,GXA)j
投资收益 Investment income :V)W?~Z7B
其他业务收入 Other operating income #3uBq(-Z
营业外收入 Non-operating income Z=;+)
#,
补贴收入 Subsidy income iU)-YFO
其他业务支出 Other operating expenses d<*4)MRN
营业外支出 Non-operating expenses ,H{
/@|RW
所得税 Income tax |=OO$z;q|
直接人工成本差异(direct labor variance) hl4@Y#n
直接材料成本差异(direct material variance) zs +[Aco)
在产品计价(work-in-process costing) ^iaeY
jI
联产品成本计算(joint products costing) jgiP2k[Xom
生产成本汇总程序(accumulation process of procluction cost) S 6sSdo'
制造费用差异(manufacturing expenses variance) WIwbf |\
实际成本与估计成本(actual cost and estimated cost) x,9fO
A
工资费用分配(salary costs allocation) cQ4TYr;?
成本曲线(cost curve) Dl862$_Q
农业生产成本(agriculture production cost) K;2]c3T
原始成本和重置成本(original cost and replacement cost) TO\%F}m(
工程施工成本 gto@o\&=
直接成本与间接成本(direct cost and indirect cost) C,C=W]G
可控成本(controllable cost) e
O,
制造费用分配(manufacturing expenses allocation) qZ!1>`B
理论成本与应用成本(theory cost and practice cost) vPG!S{4
辅助生产成本分配(auxiliary production cost allocation) Y^dVNC3vd
期间,费用 rT`D@
I
成本控制程序(procedure of cost control) {Y5h*BD>
成本记录(cost entry, cost recorder cost agenda) B3I\=
成本计算分批法(job costing method) Z2chv,SqCJ
成本计算分步法 I3Sl>e(Z
直接人工成本差异(direct labor variance) C9-9cdW
H
成本控制方法(cost control method)