递延税款贷项 Deferred taxation credit ]q7\
股本 Share capital ^]^Y~$u
已归还投资 Investment returned Skl1
%`
利润分配-其他转入 Profit appropriation - other transfer in 5NbI Vz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve J`;G9'n2
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve eI8^T?
利润分配-提取储备基金 Profit appropriation - reserve fund XCoN!~
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund "P.7FD
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund cysYjuI i
利润分配-利润归还投资 Profit appropriation - return investment by profit +w:[By"
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ;^lVIS%&{
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve z
m\=4^X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vLJ<_&6
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 8vz9o <I
期初未分配利润 Retained earnings, beginning of the year <^|8\<J
资本公积-股本溢价 Capital surplus - share premium .l"_f
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rPkV=9ull,
资本公积-接受现金捐赠 Capital surplus - cash donation ~UB@IV6O
资本公积-股权投资准备 Capital surplus - investment reserve $}2m%$vJO
资本公积-拨款转入 Capital surplus - subsidiary CT3wd?)z`
资本公积-外币资本折算差额 Capital surplus - foreign currency translation tx Lo=
资本公积-其他 Capital surplus - others / _-?NZ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 1wuLw Ad
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve CspY+%3$
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Xoml
盈余公积-储备基金 Surplus reserve - reserve fund Duj9PV`2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund _
mhP:O
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 9
Bz~3
主营业务收入 Sales Vd4x!Vk
主营业务成本 Cost of sales #?YQ&o~gZ
主营业务税金及附加 Sales tax cgc|G
营业费用 Operating expenses o~<37J3).
管理费用 General and administrative expenses v$p<6^kJ
财务费用 Financial expenses z(iB$;M
投资收益 Investment income 0^*4LM|z
其他业务收入 Other operating income U:~O^
营业外收入 Non-operating income 8<Asg2]6
补贴收入 Subsidy income \A*#a9"
其他业务支出 Other operating expenses E@hvO%
营业外支出 Non-operating expenses ^O6P Zm5J}
所得税 Income tax 4Wk/^*?
直接人工成本差异(direct labor variance) ?W1(
@.
直接材料成本差异(direct material variance) }I}Rq D:`
在产品计价(work-in-process costing) 66fvS}x
联产品成本计算(joint products costing) aRdk^|}
生产成本汇总程序(accumulation process of procluction cost) {jcrTjmxe
制造费用差异(manufacturing expenses variance) <`9Q{~*=t
实际成本与估计成本(actual cost and estimated cost) D@!`b6
工资费用分配(salary costs allocation) |s+[489g'6
成本曲线(cost curve) PZKKbg2S
农业生产成本(agriculture production cost) c>:}~.~T
原始成本和重置成本(original cost and replacement cost) 0qnToV;
工程施工成本 NcZ6!wWdE
直接成本与间接成本(direct cost and indirect cost) }=?kf3k
可控成本(controllable cost) Dh BUMDoB
制造费用分配(manufacturing expenses allocation) K:c5Yq^
理论成本与应用成本(theory cost and practice cost) +IK~a9t
辅助生产成本分配(auxiliary production cost allocation) ",(-AU!a)h
期间,费用 0rxlN
[Yp
成本控制程序(procedure of cost control) q%bNT
成本记录(cost entry, cost recorder cost agenda) F +D2
xN@
成本计算分批法(job costing method) 5Z]`n
成本计算分步法 pi q%b]
直接人工成本差异(direct labor variance) _'
Xt
成本控制方法(cost control method)