递延税款贷项 Deferred taxation credit [ v*ju!
股本 Share capital
7hPY_W
y
已归还投资 Investment returned 3)ywX&4"L
利润分配-其他转入 Profit appropriation - other transfer in $-sHWYZ
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve +QJ#2~pE
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H9e<v4 c
利润分配-提取储备基金 Profit appropriation - reserve fund G" "ZI$`
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +52{-a,>
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $q j2w"'
利润分配-利润归还投资 Profit appropriation - return investment by profit ?$4 PVI}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends YUk\Q%
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve r_A$DaC]
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pYf-S?Y/V
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Qzw;i8n{
期初未分配利润 Retained earnings, beginning of the year 4'=y :v2
资本公积-股本溢价 Capital surplus - share premium <wD-qT W
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve $ (x]
资本公积-接受现金捐赠 Capital surplus - cash donation e$ rZ 5X
资本公积-股权投资准备 Capital surplus - investment reserve Mb*?5 R6;
资本公积-拨款转入 Capital surplus - subsidiary 'TB2:W3
资本公积-外币资本折算差额 Capital surplus - foreign currency translation R (n2A$
资本公积-其他 Capital surplus - others hp|YE'uYT
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5:_}zu|!u
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Otn1w BI
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve m ~$v;?i
盈余公积-储备基金 Surplus reserve - reserve fund aK^q_ghh[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund /N.U/MPL_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment QoT;WM Z
主营业务收入 Sales Slc\&Eb
主营业务成本 Cost of sales o?Oc7 $+u
主营业务税金及附加 Sales tax `r 3
营业费用 Operating expenses u Q KT
管理费用 General and administrative expenses bV3|6]k^
财务费用 Financial expenses R.<g3"Lm>
投资收益 Investment income @`9]F7h5W
其他业务收入 Other operating income '!B&:X)
营业外收入 Non-operating income pOoEI+t
补贴收入 Subsidy income $/Uq0U
其他业务支出 Other operating expenses {
]4LULq
营业外支出 Non-operating expenses 8Z=R)asGS
所得税 Income tax 7WzxA=*#
直接人工成本差异(direct labor variance) bW(0Ng
直接材料成本差异(direct material variance) }i&/ G +_
在产品计价(work-in-process costing) =Nr-iae#
联产品成本计算(joint products costing) U 8$27jq
生产成本汇总程序(accumulation process of procluction cost) mj7#&r,1l
制造费用差异(manufacturing expenses variance) $VOF Oc
实际成本与估计成本(actual cost and estimated cost) \1M4Dl5!
工资费用分配(salary costs allocation) NL+N%2XG7
成本曲线(cost curve) E}Uc7G
农业生产成本(agriculture production cost) J\=*#*rJ1
原始成本和重置成本(original cost and replacement cost) 'i|YlMFI g
工程施工成本 /PXzwP _(A
直接成本与间接成本(direct cost and indirect cost) h^P#{
W!e\
可控成本(controllable cost) {(Es(Sb}c
制造费用分配(manufacturing expenses allocation) ^E>3|du]O
理论成本与应用成本(theory cost and practice cost) 5L}/&^E#p
辅助生产成本分配(auxiliary production cost allocation) ]\HvK CN}
期间,费用 b4Ekqas
成本控制程序(procedure of cost control) BDQsP$'6QT
成本记录(cost entry, cost recorder cost agenda) 4 s9LB
成本计算分批法(job costing method) 9 QJyZ
成本计算分步法 lNO;O}8
直接人工成本差异(direct labor variance) V0 a3<6@4
成本控制方法(cost control method)
