递延税款贷项 Deferred taxation credit I)#8}[vK
股本 Share capital 'hWA&Xx+
已归还投资 Investment returned ,]ySBAO
利润分配-其他转入 Profit appropriation - other transfer in 8EkzSe
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \tvL<U"'
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6/3E!8
利润分配-提取储备基金 Profit appropriation - reserve fund raOuD3
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund k4<28
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund dZIbajs'
利润分配-利润归还投资 Profit appropriation - return investment by profit \z2y?"\?
利润分配-应付优先股股利 Profit appropriation - preference shares dividends .czUJyFms}
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve XM+.Hel
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fsK=]~<g
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Hmm0H6&u
期初未分配利润 Retained earnings, beginning of the year Kyk{:UnI
资本公积-股本溢价 Capital surplus - share premium 6^J[SQ6P
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,J+L_S+B~
资本公积-接受现金捐赠 Capital surplus - cash donation p),*4@2<
资本公积-股权投资准备 Capital surplus - investment reserve p*g)-/mA
资本公积-拨款转入 Capital surplus - subsidiary e0TxJ*
资本公积-外币资本折算差额 Capital surplus - foreign currency translation !pRu?5
资本公积-其他 Capital surplus - others fnr8{sr.2Z
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ZZ{c
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /kyO,g$9
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 7neJV
盈余公积-储备基金 Surplus reserve - reserve fund t\QLj&h}E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund V&ETt.91Ft
盈余公积-利润归还投资 Surplus reserve - reture investment by investment
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主营业务收入 Sales <)LR
主营业务成本 Cost of sales 1E||ft-1i*
主营业务税金及附加 Sales tax XNx$^I=
营业费用 Operating expenses Kv1~,j6
管理费用 General and administrative expenses
Opf)TAl{
财务费用 Financial expenses SXl~lYUL
投资收益 Investment income 8Uh|V&
其他业务收入 Other operating income RFS}!_t+|
营业外收入 Non-operating income hR0a5
补贴收入 Subsidy income #mUQ@X@K
其他业务支出 Other operating expenses b"#S92R+
营业外支出 Non-operating expenses 2brY\c
F
所得税 Income tax k kD#Bb
直接人工成本差异(direct labor variance) *)B \M>
直接材料成本差异(direct material variance) ]D5Maid+
在产品计价(work-in-process costing) =$bF[3D
联产品成本计算(joint products costing) aynaV
生产成本汇总程序(accumulation process of procluction cost) V D7^wd9
制造费用差异(manufacturing expenses variance) "8ZV%%elp
实际成本与估计成本(actual cost and estimated cost) u SI@Cjp
工资费用分配(salary costs allocation) ,0AS&xs$
成本曲线(cost curve) ami>Pp
农业生产成本(agriculture production cost) s}Go")p<:
原始成本和重置成本(original cost and replacement cost) D9P,[:
"
工程施工成本 ,KM%/;1Dm
直接成本与间接成本(direct cost and indirect cost) mT@Gf>}/A
可控成本(controllable cost)
):tv V
制造费用分配(manufacturing expenses allocation) L.;x=w
理论成本与应用成本(theory cost and practice cost) `$JZJ!,A
辅助生产成本分配(auxiliary production cost allocation) z<!A;.iD
期间,费用 $$0<
&
成本控制程序(procedure of cost control) GwDOxH'
成本记录(cost entry, cost recorder cost agenda) c-NUD$
成本计算分批法(job costing method) [R8BcO(
成本计算分步法 uMGy-c
直接人工成本差异(direct labor variance) Nlm}'Xt
成本控制方法(cost control method)