递延税款贷项 Deferred taxation credit Gc$gJnQio
股本 Share capital =@)d5^<5F
已归还投资 Investment returned %AW4.3()8
利润分配-其他转入 Profit appropriation - other transfer in T,_(?YJW
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve X1vNF|o~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 4c+$%pq5
利润分配-提取储备基金 Profit appropriation - reserve fund /Ky__l!bu
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund x^*1gv $o
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 1w"8~Z:UXV
利润分配-利润归还投资 Profit appropriation - return investment by profit }17.~
利润分配-应付优先股股利 Profit appropriation - preference shares dividends NS C/@._
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve |/ }\6L]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends c={Ft*N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ; <Km3
期初未分配利润 Retained earnings, beginning of the year 5TUNX^AW
资本公积-股本溢价 Capital surplus - share premium b|5w]<?'
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve U,Mx@KdV
资本公积-接受现金捐赠 Capital surplus - cash donation T%R:NQf
资本公积-股权投资准备 Capital surplus - investment reserve [= "r<W0
资本公积-拨款转入 Capital surplus - subsidiary *U#m+@\0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation -@&1`@):{
资本公积-其他 Capital surplus - others tMj1~
R
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve PNeh#PI6)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]h9!ei
[
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve C}5M;|%3)
盈余公积-储备基金 Surplus reserve - reserve fund \b*X:3g*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m%#`y\]I
盈余公积-利润归还投资 Surplus reserve - reture investment by investment yA[({2%
主营业务收入 Sales UMN*]_'+;b
主营业务成本 Cost of sales T5O _LCIws
主营业务税金及附加 Sales tax MEiRj]t
营业费用 Operating expenses M|io4+sy
管理费用 General and administrative expenses :"o
o>
财务费用 Financial expenses )$Z(|M4
投资收益 Investment income OJ4
SbI
其他业务收入 Other operating income FP"$tt (
营业外收入 Non-operating income GYB+RU}],
补贴收入 Subsidy income gX5&d\y
其他业务支出 Other operating expenses +{53a_q
营业外支出 Non-operating expenses $ex!!rqN|
所得税 Income tax iGXBqUQ:
直接人工成本差异(direct labor variance) K^t?gt@k}
直接材料成本差异(direct material variance) ->
lu#;A5
在产品计价(work-in-process costing) fYrGpW(`
联产品成本计算(joint products costing) f
Mf&?`V
生产成本汇总程序(accumulation process of procluction cost) +[. Yy
制造费用差异(manufacturing expenses variance) }vt%R.u
实际成本与估计成本(actual cost and estimated cost) T{vR,
工资费用分配(salary costs allocation) nkeI60
成本曲线(cost curve) ~2_lp^Y
农业生产成本(agriculture production cost) %G3sjnI;l
原始成本和重置成本(original cost and replacement cost) 8X&Ya =
工程施工成本 ;2giZ\
直接成本与间接成本(direct cost and indirect cost) iz"3\{aN
可控成本(controllable cost) Cpx+qQt0
制造费用分配(manufacturing expenses allocation) \0FT!}
L
理论成本与应用成本(theory cost and practice cost) dv
N<5~
辅助生产成本分配(auxiliary production cost allocation) 5c-N0@\
期间,费用 qI3NkVA'C
成本控制程序(procedure of cost control) mE#nU(+Ta
成本记录(cost entry, cost recorder cost agenda) 8rbG*6
成本计算分批法(job costing method) UmK X*T9
成本计算分步法 `^UK
直接人工成本差异(direct labor variance) hh.Q\qhubB
成本控制方法(cost control method)