递延税款贷项 Deferred taxation credit ^IGyuj0]jG
股本 Share capital *AH^%!kVP
已归还投资 Investment returned _(6`{PWY
利润分配-其他转入 Profit appropriation - other transfer in i<m$#6<Z
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 8PBU~mr
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve #+"4&:my
利润分配-提取储备基金 Profit appropriation - reserve fund w,Z"W;|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )4ilCS&
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e3eVvl5]
利润分配-利润归还投资 Profit appropriation - return investment by profit ] *-;' *
利润分配-应付优先股股利 Profit appropriation - preference shares dividends t<sNc8x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve SFn 3$ rh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends s=N#CE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 0||"r&:X
期初未分配利润 Retained earnings, beginning of the year EqnpMHF
资本公积-股本溢价 Capital surplus - share premium YOV :
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *KK[(o}^J-
资本公积-接受现金捐赠 Capital surplus - cash donation 'j,oIqx
资本公积-股权投资准备 Capital surplus - investment reserve l(%k6
资本公积-拨款转入 Capital surplus - subsidiary [q-;/ed
资本公积-外币资本折算差额 Capital surplus - foreign currency translation MBB5w
j
资本公积-其他 Capital surplus - others xQJIM.
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve fxDj+Q1p
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve mX&xn2}qZ"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y{Da+
盈余公积-储备基金 Surplus reserve - reserve fund c^=R8y-N
盈余公积-企业发展基金 Surplus reserve - enterprise development fund [$l"-*s4
盈余公积-利润归还投资 Surplus reserve - reture investment by investment f.oP
主营业务收入 Sales wE$
s'e
主营业务成本 Cost of sales g5#CN:%f
主营业务税金及附加 Sales tax 53
@oP
营业费用 Operating expenses (kIz
管理费用 General and administrative expenses dEA
SvD'
财务费用 Financial expenses s`hav
投资收益 Investment income 4:vTxNs&S
其他业务收入 Other operating income }:`5,b%Y_
营业外收入 Non-operating income bj@xqAGl
补贴收入 Subsidy income ^qxdmMp)l
其他业务支出 Other operating expenses o+<29o
营业外支出 Non-operating expenses _Vjpw,
所得税 Income tax jfUJ37zNZr
直接人工成本差异(direct labor variance) =m}TU)4.
直接材料成本差异(direct material variance) Lt1U+o[ot
在产品计价(work-in-process costing) _(C^[ :s
联产品成本计算(joint products costing) ITyzs4"VV
生产成本汇总程序(accumulation process of procluction cost) ;XG]Q<S\
制造费用差异(manufacturing expenses variance) 90~*dNk
实际成本与估计成本(actual cost and estimated cost) P##Z[$IJ3
工资费用分配(salary costs allocation) 2;G98H
成本曲线(cost curve) mD7}t
农业生产成本(agriculture production cost) .f>,6?
原始成本和重置成本(original cost and replacement cost) 0G5'Y;8
工程施工成本 E0QPE5_
直接成本与间接成本(direct cost and indirect cost) q
IM
可控成本(controllable cost) 9\v.qo.
制造费用分配(manufacturing expenses allocation) {XtoiI
理论成本与应用成本(theory cost and practice cost) flG=9~qcGQ
辅助生产成本分配(auxiliary production cost allocation) 9e~WK720=
期间,费用 $uCiXDKCq
成本控制程序(procedure of cost control) 6xHi\L
成本记录(cost entry, cost recorder cost agenda) K;x~&G0=
成本计算分批法(job costing method) &5u BNpH
成本计算分步法 ~%s}S
直接人工成本差异(direct labor variance) LM:)j:gS6
成本控制方法(cost control method)