递延税款贷项 Deferred taxation credit s57-<&@J9
股本 Share capital COx<X\
已归还投资 Investment returned (
]Z$mv!
利润分配-其他转入 Profit appropriation - other transfer in 0$n0fu
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve (L)tC*Qjc
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @+v;B:
利润分配-提取储备基金 Profit appropriation - reserve fund 4DL;/Z
:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund S=^a''bg
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7DU"QeLeb
利润分配-利润归还投资 Profit appropriation - return investment by profit 2EeWcTBU}.
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S >P TD@
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve FZM9aA
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends dnby &-+T
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FuZ7xM,
期初未分配利润 Retained earnings, beginning of the year ccW z,[
资本公积-股本溢价 Capital surplus - share premium ?U:LAub
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
V 4RtH
资本公积-接受现金捐赠 Capital surplus - cash donation >qJRpO
资本公积-股权投资准备 Capital surplus - investment reserve f3 lKdXnP
资本公积-拨款转入 Capital surplus - subsidiary {e4ILdXM
资本公积-外币资本折算差额 Capital surplus - foreign currency translation QES[/i +
资本公积-其他 Capital surplus - others b@OL!?JP
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve c1IK9X*
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 2EubMG
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 4s<*rKm~
盈余公积-储备基金 Surplus reserve - reserve fund C(:tFuacpw
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g+ik`q(ge
盈余公积-利润归还投资 Surplus reserve - reture investment by investment PNSZ
j#
主营业务收入 Sales YQ`G
OP#/
主营业务成本 Cost of sales ,6Kx1 c
主营业务税金及附加 Sales tax 5Pis0fa
营业费用 Operating expenses MorR&K
管理费用 General and administrative expenses
#'Q_eBX
财务费用 Financial expenses XD5z+/F<"0
投资收益 Investment income ! K~PH
其他业务收入 Other operating income zMT0ToG
营业外收入 Non-operating income Xj;nh?
\u
补贴收入 Subsidy income V~+{douq
其他业务支出 Other operating expenses .[1"Med J
营业外支出 Non-operating expenses ~M 6^%
所得税 Income tax &Bbs\
;
直接人工成本差异(direct labor variance) &~+lXNXF
直接材料成本差异(direct material variance) w0x%7mg@
在产品计价(work-in-process costing) iPMI$
联产品成本计算(joint products costing) $=f,z>j
生产成本汇总程序(accumulation process of procluction cost) )#9R()n!
制造费用差异(manufacturing expenses variance) cvpcadN[
实际成本与估计成本(actual cost and estimated cost) 1"r6qYN!>
工资费用分配(salary costs allocation) c <[?Z7y
成本曲线(cost curve) k`W.tMo
农业生产成本(agriculture production cost) %C%~f{4
原始成本和重置成本(original cost and replacement cost) Ed3 *fY
工程施工成本 J9^RP~>bs
直接成本与间接成本(direct cost and indirect cost) P`HE3?r
可控成本(controllable cost) 8>
Hnv
]p
制造费用分配(manufacturing expenses allocation) dZ&/Iz
理论成本与应用成本(theory cost and practice cost) +I0?D
辅助生产成本分配(auxiliary production cost allocation) NZ`( d
期间,费用 A]2zK?|s
成本控制程序(procedure of cost control) 3u7^*$S
成本记录(cost entry, cost recorder cost agenda) >dol
成本计算分批法(job costing method) Nhv~f0
成本计算分步法 %|[+\py$Q
直接人工成本差异(direct labor variance) tL1"Dt>
成本控制方法(cost control method)