递延税款贷项 Deferred taxation credit 4Z0]oIX
股本 Share capital xAm6BB
c
已归还投资 Investment returned $6IJP\
利润分配-其他转入 Profit appropriation - other transfer in Q"#J6@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve qHsA1<wg
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -KbYOb
利润分配-提取储备基金 Profit appropriation - reserve fund m1A J{cs
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund jL}v9$
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Y'X%Aw;`
利润分配-利润归还投资 Profit appropriation - return investment by profit e\/w'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends #/37V2E
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H\[W/"
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ^iY
j[~
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Vxt+]5X
期初未分配利润 Retained earnings, beginning of the year Xch~
1K
资本公积-股本溢价 Capital surplus - share premium )+Pus~w
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve lp8v0e4
资本公积-接受现金捐赠 Capital surplus - cash donation $ ocdI5
资本公积-股权投资准备 Capital surplus - investment reserve #g!.T g'
资本公积-拨款转入 Capital surplus - subsidiary Y_P!B^z3
资本公积-外币资本折算差额 Capital surplus - foreign currency translation hi[pVk~B)
资本公积-其他 Capital surplus - others *VN6cSq
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve q@2siI~W
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ]]yO1x$Kk
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve %&bY]w
盈余公积-储备基金 Surplus reserve - reserve fund HxI"
8A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund <OPAr
ht
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Wc
'H
主营业务收入 Sales =2x^nW
主营业务成本 Cost of sales zbPqYhJzA
主营业务税金及附加 Sales tax ddR>7d}N
营业费用 Operating expenses =Fl^`*n
管理费用 General and administrative expenses 4B][S'f
财务费用 Financial expenses `r_/Wt{g
投资收益 Investment income TL#3;l^
其他业务收入 Other operating income }ad|g6i`
营业外收入 Non-operating income BDVtSs<7
补贴收入 Subsidy income Gs[XJ 5%`~
其他业务支出 Other operating expenses $ME)#(
营业外支出 Non-operating expenses a'IdYW0
所得税 Income tax U/BR*Zn]*
直接人工成本差异(direct labor variance) B>.qd
直接材料成本差异(direct material variance) T[j,UkgGo
在产品计价(work-in-process costing) T6k0>[3xf
联产品成本计算(joint products costing) T[A69O]v
生产成本汇总程序(accumulation process of procluction cost) F6dP,(
制造费用差异(manufacturing expenses variance) [ikOb8 G#
实际成本与估计成本(actual cost and estimated cost) <54
S
工资费用分配(salary costs allocation) E4xa[iZ
成本曲线(cost curve) #LOwGJ$yVz
农业生产成本(agriculture production cost) bN@
l?w
原始成本和重置成本(original cost and replacement cost) Lj;2\]
工程施工成本 `P ,d$H "
直接成本与间接成本(direct cost and indirect cost) ReeH@.74
可控成本(controllable cost) ~PNub E
制造费用分配(manufacturing expenses allocation) W@!S%Y9
理论成本与应用成本(theory cost and practice cost) GuL<Z1<c
辅助生产成本分配(auxiliary production cost allocation) RpYERAgT
期间,费用 sp`Dvqx0
成本控制程序(procedure of cost control) S21,VpW\
成本记录(cost entry, cost recorder cost agenda) mj@13$=
成本计算分批法(job costing method) N}YkMJy
成本计算分步法
)sp+8
直接人工成本差异(direct labor variance) #R
RRu2
成本控制方法(cost control method)