递延税款贷项 Deferred taxation credit 7vV3"uns
股本 Share capital Y*0%lq({H
已归还投资 Investment returned >(u =/pp=:
利润分配-其他转入 Profit appropriation - other transfer in MZE8Cvq0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve HW{osav9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iy8UrgG;l
利润分配-提取储备基金 Profit appropriation - reserve fund KLs%{'[7:
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund
pSASMc@
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mz[rB|v"/7
利润分配-利润归还投资 Profit appropriation - return investment by profit zHr1FxD
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [,-MC7>]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve rU5gQq;
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iD_NpH q
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ]xA;*b;|h
期初未分配利润 Retained earnings, beginning of the year ^l
~i >:V
资本公积-股本溢价 Capital surplus - share premium .-[UHO05^8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve x+"~-KO8q$
资本公积-接受现金捐赠 Capital surplus - cash donation $\$5::}r
资本公积-股权投资准备 Capital surplus - investment reserve C2,,+* v
资本公积-拨款转入 Capital surplus - subsidiary )=;0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation W=o90TwbN
资本公积-其他 Capital surplus - others PV>-"2n
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;&P%A<[`
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve $ W(m
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I*
\o
盈余公积-储备基金 Surplus reserve - reserve fund |Z$heYP:w
盈余公积-企业发展基金 Surplus reserve - enterprise development fund A--Hg-N|
盈余公积-利润归还投资 Surplus reserve - reture investment by investment VLN=9
主营业务收入 Sales goeWZ O
主营业务成本 Cost of sales Z6X?M&-Lz
主营业务税金及附加 Sales tax sn/^#Aa=N
营业费用 Operating expenses #~q{6()e:
管理费用 General and administrative expenses uE-~7Q(@
财务费用 Financial expenses (J][(=s;a
投资收益 Investment income ^x4I
其他业务收入 Other operating income WtFv"$V
营业外收入 Non-operating income '
V;cA$ $
补贴收入 Subsidy income 3.?PdK&C
其他业务支出 Other operating expenses WsQo+Ua
营业外支出 Non-operating expenses I2qC,Nkk
所得税 Income tax SPeSe/
直接人工成本差异(direct labor variance) GrW+P[j9
直接材料成本差异(direct material variance) %?y ?rt
在产品计价(work-in-process costing)
P6zy<w
联产品成本计算(joint products costing) Y
tc
生产成本汇总程序(accumulation process of procluction cost) sbrU;X_S
制造费用差异(manufacturing expenses variance) %7Z_Hw
实际成本与估计成本(actual cost and estimated cost) *n N;!*J
工资费用分配(salary costs allocation) I7nt<l!
成本曲线(cost curve) <jQ?l%\
农业生产成本(agriculture production cost) Ja|! fT
原始成本和重置成本(original cost and replacement cost) "CB*
工程施工成本 UW<V(6P
直接成本与间接成本(direct cost and indirect cost) jtV{Lf3<
可控成本(controllable cost) { o=4(RC
制造费用分配(manufacturing expenses allocation) A/,7%bB1
理论成本与应用成本(theory cost and practice cost) l];,)ddD9
辅助生产成本分配(auxiliary production cost allocation) Ix^xL+Tm
期间,费用 "?EA G
成本控制程序(procedure of cost control) amK?LDf]
成本记录(cost entry, cost recorder cost agenda) O$E3ry+?
成本计算分批法(job costing method)
[P]zdw
w#
成本计算分步法 +g<2t,
直接人工成本差异(direct labor variance) <bWhTNOb
成本控制方法(cost control method)