递延税款贷项 Deferred taxation credit G.iQ\'1_h
股本 Share capital Sh-B!
已归还投资 Investment returned v,N!cp1
利润分配-其他转入 Profit appropriation - other transfer in sA: /!9
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ~Ni-}p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ASMItT
利润分配-提取储备基金 Profit appropriation - reserve fund X"g,QqDD
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ^iWGGnGS
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund j!Ys/D
利润分配-利润归还投资 Profit appropriation - return investment by profit *kF/yN
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ~e,K
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2++$ Ql/
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~
W8
M3(^
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares I 6<LKI/
期初未分配利润 Retained earnings, beginning of the year n31nORx50
资本公积-股本溢价 Capital surplus - share premium l,A\]QDvl
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #\Q)7pgi.
资本公积-接受现金捐赠 Capital surplus - cash donation 1uA-!T*e>
资本公积-股权投资准备 Capital surplus - investment reserve B}p.fE
资本公积-拨款转入 Capital surplus - subsidiary $1)NYsSH/H
资本公积-外币资本折算差额 Capital surplus - foreign currency translation "4smW>f:%
资本公积-其他 Capital surplus - others n],cs
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve C`3fM05g
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve HQ4WunH2Y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve V)`Q0}
盈余公积-储备基金 Surplus reserve - reserve fund hdM?Uoo(4a
盈余公积-企业发展基金 Surplus reserve - enterprise development fund }gX
4dv
B
盈余公积-利润归还投资 Surplus reserve - reture investment by investment {EU]\Mp0j
主营业务收入 Sales lu1T+@t
主营业务成本 Cost of sales J[K>)@I/
主营业务税金及附加 Sales tax +`m0i1uI3
营业费用 Operating expenses ={ 190=\9
管理费用 General and administrative expenses "6?Y$y/wm
财务费用 Financial expenses mn{R>
投资收益 Investment income F>@z&a}(
其他业务收入 Other operating income ;%u)~3B$JK
营业外收入 Non-operating income 1EV0Y]T1
补贴收入 Subsidy income ?0s&Kz4B
其他业务支出 Other operating expenses cetlr
营业外支出 Non-operating expenses E/ku VZX
所得税 Income tax Z>@\!$Mc
直接人工成本差异(direct labor variance) dUceZmAl
直接材料成本差异(direct material variance) ><6g-+*k
在产品计价(work-in-process costing) ooYs0/,{
联产品成本计算(joint products costing) `5~
<)
生产成本汇总程序(accumulation process of procluction cost) R ta_\Aj!
制造费用差异(manufacturing expenses variance) FFF7f 5F
实际成本与估计成本(actual cost and estimated cost) [vCZD8"Y8
工资费用分配(salary costs allocation) h&{>4{
成本曲线(cost curve) % o0.8qVJi
农业生产成本(agriculture production cost) ,76n
DXy`
原始成本和重置成本(original cost and replacement cost) gBd~:ZUa
工程施工成本 MP 8s}
直接成本与间接成本(direct cost and indirect cost) {y:+rh&
可控成本(controllable cost) A)^A2xZQ
制造费用分配(manufacturing expenses allocation) nQ'AB~ Do
理论成本与应用成本(theory cost and practice cost) gi\UNT9x
辅助生产成本分配(auxiliary production cost allocation)
YwB\kN
期间,费用 UDa
\*
成本控制程序(procedure of cost control) @ j4~`~8
成本记录(cost entry, cost recorder cost agenda) @/?$ ZX/e[
成本计算分批法(job costing method) ;\+A6(GX{
成本计算分步法 SRk-3 :
直接人工成本差异(direct labor variance) Wuji'sxTs
成本控制方法(cost control method)