递延税款贷项 Deferred taxation credit [//R ~i?
股本 Share capital j Ib
已归还投资 Investment returned {MAQ/5
利润分配-其他转入 Profit appropriation - other transfer in Vpfp}pL
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kU5.iK'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve et,GrL)l
利润分配-提取储备基金 Profit appropriation - reserve fund 38V
3o`f
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5pNY)>]t=
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund @(``:)Z<b
利润分配-利润归还投资 Profit appropriation - return investment by profit ~H)4)r^
利润分配-应付优先股股利 Profit appropriation - preference shares dividends M_0zC1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h 6G/O`:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NW|f7
ItX
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares %,@vWmn
期初未分配利润 Retained earnings, beginning of the year D*5hrkV9
资本公积-股本溢价 Capital surplus - share premium kpwt]]e*
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #0I{.Wy]
资本公积-接受现金捐赠 Capital surplus - cash donation k@>\LR/v
资本公积-股权投资准备 Capital surplus - investment reserve YIt9M,5/Q
资本公积-拨款转入 Capital surplus - subsidiary xieP "6
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ;P &y,:<m:
资本公积-其他 Capital surplus - others _,Fny_u=;
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve AEmNHO@%q
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve z>
<5R|Gf
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 31^cz*V
盈余公积-储备基金 Surplus reserve - reserve fund gIWrlIV{9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z@s5m
}
盈余公积-利润归还投资 Surplus reserve - reture investment by investment T[k4lM
主营业务收入 Sales qpoV]#iW
主营业务成本 Cost of sales ?q`0ZuAg\<
主营业务税金及附加 Sales tax +`mGK:>
营业费用 Operating expenses pi( -A
管理费用 General and administrative expenses 87!C@XlK_
财务费用 Financial expenses "}WJd$
投资收益 Investment income 5 /",<1
其他业务收入 Other operating income e[u?_h
营业外收入 Non-operating income >$67 7
补贴收入 Subsidy income @YvOoTyb
其他业务支出 Other operating expenses v1U
?&C
营业外支出 Non-operating expenses os3 8u!3-
所得税 Income tax e;bYaM4UX
直接人工成本差异(direct labor variance) 0oA{Jix
直接材料成本差异(direct material variance) {n3EGSP#
在产品计价(work-in-process costing) B@Co'DV[/]
联产品成本计算(joint products costing) seFGJfN\?f
生产成本汇总程序(accumulation process of procluction cost) &hHW3Q(1
制造费用差异(manufacturing expenses variance)
%\O#&=$E
实际成本与估计成本(actual cost and estimated cost)
Uk*IpP`
工资费用分配(salary costs allocation) *YTo{~
成本曲线(cost curve) p1pQU={<
农业生产成本(agriculture production cost) iq#b#PYA
原始成本和重置成本(original cost and replacement cost) cHA7Kg !
工程施工成本 C-eA8pYY/
直接成本与间接成本(direct cost and indirect cost) gieN9S
可控成本(controllable cost)
!"Yj|Nu6
制造费用分配(manufacturing expenses allocation) 2'jOP"G
理论成本与应用成本(theory cost and practice cost) Xy ,lA4IP
辅助生产成本分配(auxiliary production cost allocation) Eh</? Qv\
期间,费用 -Lu)'+
成本控制程序(procedure of cost control) 8VG!TpX/B
成本记录(cost entry, cost recorder cost agenda) ^{$FI`P
成本计算分批法(job costing method) <oKGD50#
成本计算分步法 vgt]:$
直接人工成本差异(direct labor variance) GY3 Wj
成本控制方法(cost control method)