递延税款贷项 Deferred taxation credit '@Zau\xC
股本 Share capital -ZTe#@J
已归还投资 Investment returned gW{<:6}!*
利润分配-其他转入 Profit appropriation - other transfer in EXlmIY4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }b9"& io
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve X coV27
利润分配-提取储备基金 Profit appropriation - reserve fund 7M#eR8*[se
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v/n4Lp$W^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund q[6tvPfkX
利润分配-利润归还投资 Profit appropriation - return investment by profit "62vwWrwO
利润分配-应付优先股股利 Profit appropriation - preference shares dividends e rz9CX
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve H4s^&--
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends TU6e, G|t
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Eei"baw/
期初未分配利润 Retained earnings, beginning of the year {1RI!#[\
资本公积-股本溢价 Capital surplus - share premium vwVK ^B
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Vej [wY-c
资本公积-接受现金捐赠 Capital surplus - cash donation :]EAlaB4Q
资本公积-股权投资准备 Capital surplus - investment reserve k
lLhi<*
资本公积-拨款转入 Capital surplus - subsidiary X$o $ 8s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c/l%:!A
资本公积-其他 Capital surplus - others p2]@y E7w
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve <eU1E }BDQ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve {Y> 5 [gp
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =T7 3660
盈余公积-储备基金 Surplus reserve - reserve fund E 5a1
7ra
盈余公积-企业发展基金 Surplus reserve - enterprise development fund
iV
h^;
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ao4"=My*G
主营业务收入 Sales 6 #A g^A
主营业务成本 Cost of sales @Q!Jzw#B
主营业务税金及附加 Sales tax -__RFxG
营业费用 Operating expenses %4F
Q ~
管理费用 General and administrative expenses T&M*sydA
财务费用 Financial expenses ^SP/&w<c
投资收益 Investment income 2K^D%U
其他业务收入 Other operating income k
q;1Ax0 {
营业外收入 Non-operating income H . F-mm
补贴收入 Subsidy income 81m3j`b
其他业务支出 Other operating expenses Y7W xV>E
营业外支出 Non-operating expenses ]Gk;n/!
B
所得税 Income tax
q|An
直接人工成本差异(direct labor variance) ~SI`%^L
直接材料成本差异(direct material variance) .YV{w L@cB
在产品计价(work-in-process costing) 6f"jl
联产品成本计算(joint products costing) C,*3a`/2M^
生产成本汇总程序(accumulation process of procluction cost) (mO{ W
制造费用差异(manufacturing expenses variance) c $Vu/dgx
实际成本与估计成本(actual cost and estimated cost) {WBe(dc_%
工资费用分配(salary costs allocation) nz{
;]U1
成本曲线(cost curve) "r!>p\.0O
农业生产成本(agriculture production cost) ;kS Rv=S
原始成本和重置成本(original cost and replacement cost) eWKFs)C]
工程施工成本 ` Aa}q(}k
直接成本与间接成本(direct cost and indirect cost) t)#8r,9c
可控成本(controllable cost) #xUX1(
制造费用分配(manufacturing expenses allocation) r]e1a\)r
理论成本与应用成本(theory cost and practice cost) UL9]LEGG
辅助生产成本分配(auxiliary production cost allocation) 4LG[i}u.N
期间,费用 |l4tR
成本控制程序(procedure of cost control) L<t >o":o
成本记录(cost entry, cost recorder cost agenda) #[ei/p
成本计算分批法(job costing method) L] wWJL
成本计算分步法 w }8
,ICL
直接人工成本差异(direct labor variance) #?x!:i $-
成本控制方法(cost control method)
