递延税款贷项 Deferred taxation credit Dt<MEpbur
股本 Share capital *=O]^|]2
已归还投资 Investment returned L){V(*K '
利润分配-其他转入 Profit appropriation - other transfer in )Nqx=ms[(!
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @`)>-k
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iZ>P>x\
利润分配-提取储备基金 Profit appropriation - reserve fund n-2!<`UFX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund t{yj`Vg
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ?FNgJx*\S
利润分配-利润归还投资 Profit appropriation - return investment by profit ZB|s/
利润分配-应付优先股股利 Profit appropriation - preference shares dividends S !#5
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ~"0{<mMcX
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 45n.%*,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6eUGE 4NF(
期初未分配利润 Retained earnings, beginning of the year V)Oot|
资本公积-股本溢价 Capital surplus - share premium 1) K<x
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve X3 1%T"
资本公积-接受现金捐赠 Capital surplus - cash donation ,t QNL\t
资本公积-股权投资准备 Capital surplus - investment reserve RhKDQGdd
资本公积-拨款转入 Capital surplus - subsidiary y\j[\UZKO
资本公积-外币资本折算差额 Capital surplus - foreign currency translation M"W#_wY;
资本公积-其他 Capital surplus - others [L7s(Zs>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J~xm[^0
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve rz,,ku4qt
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ob8
}v*s
盈余公积-储备基金 Surplus reserve - reserve fund 7FkiT
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @67GVPcxl
盈余公积-利润归还投资 Surplus reserve - reture investment by investment bDIhI}P
主营业务收入 Sales *Gv:N6
主营业务成本 Cost of sales c~/poFj
主营业务税金及附加 Sales tax jbq x7x
营业费用 Operating expenses y`8U0TE3R
管理费用 General and administrative expenses *z6A ~U
财务费用 Financial expenses v(R^LqE
投资收益 Investment income 7[='m{{=C
其他业务收入 Other operating income fd #QCs
营业外收入 Non-operating income n^$Q^[:Z
补贴收入 Subsidy income m>48?%
其他业务支出 Other operating expenses ,aD~7QX1:
营业外支出 Non-operating expenses X^dasU{*
所得税 Income tax x^c,cV+*
直接人工成本差异(direct labor variance) O-ENFA~E;v
直接材料成本差异(direct material variance) /eU\B^k
在产品计价(work-in-process costing) 5D=U.UdR
联产品成本计算(joint products costing) J"<
h#@`
生产成本汇总程序(accumulation process of procluction cost) cAGM|%
制造费用差异(manufacturing expenses variance) S&-F(#CF^
实际成本与估计成本(actual cost and estimated cost) N.+A-[7,W
工资费用分配(salary costs allocation) Ct?xTFb
成本曲线(cost curve) `KLr!<i()
农业生产成本(agriculture production cost) .b`8
+
原始成本和重置成本(original cost and replacement cost) Mv/ SU">F
工程施工成本 o<p4r}*AVJ
直接成本与间接成本(direct cost and indirect cost) sw}^@0ua=
可控成本(controllable cost) qc.TYp
制造费用分配(manufacturing expenses allocation) (e~9T MY
理论成本与应用成本(theory cost and practice cost) +~Y
oP>
辅助生产成本分配(auxiliary production cost allocation) ;qy;;usa
期间,费用 Nxl#]
成本控制程序(procedure of cost control) Drf Au
成本记录(cost entry, cost recorder cost agenda) }@jJv||
成本计算分批法(job costing method) (VmFYNt&
成本计算分步法 (pM&eow}
直接人工成本差异(direct labor variance) %-$
:/N
成本控制方法(cost control method)