递延税款贷项 Deferred taxation credit dT'}:2
股本 Share capital J8S$YRZ_
已归还投资 Investment returned -y!Dg6A
利润分配-其他转入 Profit appropriation - other transfer in KDE
yVYO:
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve dj(&"P
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3>VL>;75[
利润分配-提取储备基金 Profit appropriation - reserve fund ek<B= F
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund K!CVS7
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund .Xp,|T
利润分配-利润归还投资 Profit appropriation - return investment by profit 3Ed
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4_-&PZ,d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve .B~yI3D`M
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends p3 5)K5V
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 1(Vv-bq$
期初未分配利润 Retained earnings, beginning of the year MV$E_@pg
资本公积-股本溢价 Capital surplus - share premium agwbjkU/
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve S\N l|U[
资本公积-接受现金捐赠 Capital surplus - cash donation s:6K
'*
资本公积-股权投资准备 Capital surplus - investment reserve aMe&4Q
资本公积-拨款转入 Capital surplus - subsidiary E va&/o?P|
资本公积-外币资本折算差额 Capital surplus - foreign currency translation xSN;vrLHR
资本公积-其他 Capital surplus - others _-RqkRI
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f91]0B`C
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Td|,3
n
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }Y!V3s1bm
盈余公积-储备基金 Surplus reserve - reserve fund Qc*p+
N+$
盈余公积-企业发展基金 Surplus reserve - enterprise development fund -S]ercar
盈余公积-利润归还投资 Surplus reserve - reture investment by investment d>F7i~W
主营业务收入 Sales mr}o0@5av
主营业务成本 Cost of sales b
X38=.up
主营业务税金及附加 Sales tax hJ8&OCR }
营业费用 Operating expenses %_:L_VD@
管理费用 General and administrative expenses gnN>
Rl
5_
财务费用 Financial expenses Y S7lB
投资收益 Investment income ^jL)<y4`
其他业务收入 Other operating income >b\|%=(x!*
营业外收入 Non-operating income moFrNcso
补贴收入 Subsidy income b~fl,(sZp
其他业务支出 Other operating expenses }Jh.+k|_
营业外支出 Non-operating expenses YC%xW*
所得税 Income tax BDfMFH[1
直接人工成本差异(direct labor variance) k8ILo)
直接材料成本差异(direct material variance) ~N9k8eT
在产品计价(work-in-process costing) Hz,Gn9:p
联产品成本计算(joint products costing) >)Qq^?U
生产成本汇总程序(accumulation process of procluction cost) 1d49&-N
制造费用差异(manufacturing expenses variance) />Zfx. Aj6
实际成本与估计成本(actual cost and estimated cost) dY$nw
工资费用分配(salary costs allocation) _`=qc/-0
成本曲线(cost curve) qdk!.A{
农业生产成本(agriculture production cost) a+z
>pV|
原始成本和重置成本(original cost and replacement cost) gLt6u|0q
工程施工成本 _s#J\!F
直接成本与间接成本(direct cost and indirect cost) AUF[hzA
可控成本(controllable cost) z<t2yh(DF
制造费用分配(manufacturing expenses allocation) %9zpPrWF
理论成本与应用成本(theory cost and practice cost) [r7Hcb
辅助生产成本分配(auxiliary production cost allocation) Yqh-U%"'
期间,费用 R $<{"b
成本控制程序(procedure of cost control) uYs45 G
成本记录(cost entry, cost recorder cost agenda) #"A`:bjG
成本计算分批法(job costing method) BIMX2.S1o
成本计算分步法 rJf{YUZe
直接人工成本差异(direct labor variance) `Qb!W45
成本控制方法(cost control method)