递延税款贷项 Deferred taxation credit c5t],P
股本 Share capital j\Z/R1RcW
已归还投资 Investment returned X-&U-S;
利润分配-其他转入 Profit appropriation - other transfer in "7*cF>FE 8
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @}{~Ofs
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RI
q9wD}4(
利润分配-提取储备基金 Profit appropriation - reserve fund ??!+2G#%!
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund #l!Sz247
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /5y*ZIq]e
利润分配-利润归还投资 Profit appropriation - return investment by profit &u_s*
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &!lGx7zf
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _k,/t10
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *Hnk,?kPq
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 3O:gZRxK
期初未分配利润 Retained earnings, beginning of the year )aOPR|+
资本公积-股本溢价 Capital surplus - share premium ,KMt9<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
jJN.(
资本公积-接受现金捐赠 Capital surplus - cash donation PV*U4aP
资本公积-股权投资准备 Capital surplus - investment reserve <L1;aNN
资本公积-拨款转入 Capital surplus - subsidiary j(`L)/|O
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )@
/!B`
资本公积-其他 Capital surplus - others yX:*TK4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve
@@,l0/
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve J 1?)z+t9~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ighd,G-
盈余公积-储备基金 Surplus reserve - reserve fund Wq+6`o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m{/?6h 1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment jORU+g
主营业务收入 Sales f\ wP}c'
主营业务成本 Cost of sales 26c,hPIeXY
主营业务税金及附加 Sales tax zF6]2Y?k%
营业费用 Operating expenses F0O/SI(cA
管理费用 General and administrative expenses @c<*l+Qc
财务费用 Financial expenses Pw^lp'dO
投资收益 Investment income Qz+hS\yx
其他业务收入 Other operating income v>2gx1F"?
营业外收入 Non-operating income <mm.b
补贴收入 Subsidy income [dK5kO
其他业务支出 Other operating expenses j0p'_|)(
营业外支出 Non-operating expenses &uh|!lD
所得税 Income tax .kl _F7
直接人工成本差异(direct labor variance) r*|#*"K"a
直接材料成本差异(direct material variance) !+;'kI2
在产品计价(work-in-process costing) )F\tU
联产品成本计算(joint products costing) K[%)_KW
生产成本汇总程序(accumulation process of procluction cost) TwlrncK*
制造费用差异(manufacturing expenses variance) jpl"KN?X
实际成本与估计成本(actual cost and estimated cost) B?qLXRv
工资费用分配(salary costs allocation) $"d< F3k
成本曲线(cost curve) kxJ! #%w
农业生产成本(agriculture production cost) ##gq{hgjb$
原始成本和重置成本(original cost and replacement cost) w`kn!k8
工程施工成本 =Fq"lq %
直接成本与间接成本(direct cost and indirect cost) W0]W[b,:u$
可控成本(controllable cost) 35dbDgVz$
制造费用分配(manufacturing expenses allocation) SH"e x,=
理论成本与应用成本(theory cost and practice cost) j4v.8;
辅助生产成本分配(auxiliary production cost allocation) WUQlAsme
期间,费用 RR u1/nam
成本控制程序(procedure of cost control) 1 m)WM,L
成本记录(cost entry, cost recorder cost agenda) sx ;7
成本计算分批法(job costing method) z\zmAus
成本计算分步法 wI!>IV(5
直接人工成本差异(direct labor variance) }B{bM<dF
成本控制方法(cost control method)