递延税款贷项 Deferred taxation credit [>p!*%m
股本 Share capital 5D7 L)>
已归还投资 Investment returned lj&\F|-i
利润分配-其他转入 Profit appropriation - other transfer in |;Jt*
_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve V!]|u ^4I
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Zi}h\R a
利润分配-提取储备基金 Profit appropriation - reserve fund QwFA0
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund T^7}Qs9
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 4NaT@68p
利润分配-利润归还投资 Profit appropriation - return investment by profit \oxf_4X
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [Pp#r&4H
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve M8Bp-_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VK*H1EH1
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares h0~<(3zC
期初未分配利润 Retained earnings, beginning of the year z$m(@Q
资本公积-股本溢价 Capital surplus - share premium tuwlsBV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve b9?Vpu`?
资本公积-接受现金捐赠 Capital surplus - cash donation 8kU(>' ^_:
资本公积-股权投资准备 Capital surplus - investment reserve gk8v{'0Er
资本公积-拨款转入 Capital surplus - subsidiary [=cbzmX[
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y~^R^J
资本公积-其他 Capital surplus - others J#@+1 Nt
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mz<,nR\
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8_`C&vx
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =$#5Ge]b
盈余公积-储备基金 Surplus reserve - reserve fund s-SFu
盈余公积-企业发展基金 Surplus reserve - enterprise development fund o\it]B
盈余公积-利润归还投资 Surplus reserve - reture investment by investment W4nn)qBrh
主营业务收入 Sales >HwVP.~HN
主营业务成本 Cost of sales X5+^b({
主营业务税金及附加 Sales tax h'G
营业费用 Operating expenses .sj/Lw}
管理费用 General and administrative expenses .@;5"
财务费用 Financial expenses U_aI!`WXd
投资收益 Investment income ;QG8@ms|
其他业务收入 Other operating income wS7Vo{#@\
营业外收入 Non-operating income C
{l-l`:
补贴收入 Subsidy income L5d
YTLY
其他业务支出 Other operating expenses G;/>
N'#
营业外支出 Non-operating expenses Fpn'0&~-fi
所得税 Income tax CUC]-]8
直接人工成本差异(direct labor variance) 9'|k@i:
直接材料成本差异(direct material variance) c@]G;> o
在产品计价(work-in-process costing) @*6_Rp"@
联产品成本计算(joint products costing) d,meKQn
生产成本汇总程序(accumulation process of procluction cost) u0? TMy.%
制造费用差异(manufacturing expenses variance) %O[1yZh
\
实际成本与估计成本(actual cost and estimated cost) Um`KmM3
工资费用分配(salary costs allocation) 3ErV" R4"$
成本曲线(cost curve) Xooh00
农业生产成本(agriculture production cost) 9"
B;o
原始成本和重置成本(original cost and replacement cost) 1v3
工程施工成本 !](Mt?e
直接成本与间接成本(direct cost and indirect cost) D"fjk1
可控成本(controllable cost) 6b` Jq>v
制造费用分配(manufacturing expenses allocation) _Y6Ezh.
理论成本与应用成本(theory cost and practice cost) hlc g[Qdo*
辅助生产成本分配(auxiliary production cost allocation) ib]<;t
期间,费用 7uv"# mq
成本控制程序(procedure of cost control) 0@u{(m
成本记录(cost entry, cost recorder cost agenda) ,@N.v?p>
成本计算分批法(job costing method) e2nZwPH
成本计算分步法 Ew{N2
直接人工成本差异(direct labor variance) 67Tu8I/r
成本控制方法(cost control method)