递延税款贷项 Deferred taxation credit GY`mF1b
股本 Share capital (}B3df
已归还投资 Investment returned O,.c gX
利润分配-其他转入 Profit appropriation - other transfer in g79zzi-
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve L0\~K~q
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B<$(Nb5<
利润分配-提取储备基金 Profit appropriation - reserve fund iHa:6
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund )x5t']w`K
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 8yC
t(ms
利润分配-利润归还投资 Profit appropriation - return investment by profit m+|yk.md
利润分配-应付优先股股利 Profit appropriation - preference shares dividends >;Ag7Ex
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve @bRKJPU9)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends NI
r"i2
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares M"\Iw'5$
期初未分配利润 Retained earnings, beginning of the year 56JxHQu
资本公积-股本溢价 Capital surplus - share premium XgI;2Be+&a
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~`97?6*Ra
资本公积-接受现金捐赠 Capital surplus - cash donation
43.Q);4
资本公积-股权投资准备 Capital surplus - investment reserve JIc(hRf9>
资本公积-拨款转入 Capital surplus - subsidiary '[Zgwz;z
资本公积-外币资本折算差额 Capital surplus - foreign currency translation +-r ~-b s
资本公积-其他 Capital surplus - others :X*$U
~aQ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve P9
w);jp;
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve &M>o
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 6%^A6
U
盈余公积-储备基金 Surplus reserve - reserve fund <EKTFHJ!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund b9 ;w3Ba
盈余公积-利润归还投资 Surplus reserve - reture investment by investment CSwPL>tUV
主营业务收入 Sales {nPiIPH
主营业务成本 Cost of sales 8-B6D~i
主营业务税金及附加 Sales tax ZS<`.L6B3
营业费用 Operating expenses 9ls*L!Jw
管理费用 General and administrative expenses ??#SQSU
财务费用 Financial expenses b($9gre>mI
投资收益 Investment income +mPVI
其他业务收入 Other operating income XEBeoOX/
营业外收入 Non-operating income ^ItL_4
补贴收入 Subsidy income b+`qGJrej
其他业务支出 Other operating expenses ]T<tkvcI
营业外支出 Non-operating expenses
"F=ta
所得税 Income tax vw6>eT
直接人工成本差异(direct labor variance) }Uu#N H
直接材料成本差异(direct material variance) yUjkRT&h
在产品计价(work-in-process costing) D"msD"
联产品成本计算(joint products costing) dsU'UG7
L
生产成本汇总程序(accumulation process of procluction cost) z3c7
制造费用差异(manufacturing expenses variance) R=2"5Hy=
实际成本与估计成本(actual cost and estimated cost) qizQt]l
工资费用分配(salary costs allocation) 1
'!D
成本曲线(cost curve) d@%PTSX
农业生产成本(agriculture production cost)
RnSll-
原始成本和重置成本(original cost and replacement cost) "m%EFWUOl
工程施工成本 <A(Bq'eQM
直接成本与间接成本(direct cost and indirect cost)
Wj
BH2 v
可控成本(controllable cost) l(9AwVoAR|
制造费用分配(manufacturing expenses allocation) |~o0-: 'C
理论成本与应用成本(theory cost and practice cost) &+0?Xip{Z
辅助生产成本分配(auxiliary production cost allocation) E!RlH3})
期间,费用 q/^?rd
成本控制程序(procedure of cost control) a/</P
|UG
成本记录(cost entry, cost recorder cost agenda) J4x|Af p
成本计算分批法(job costing method) ]O>AD6P
成本计算分步法 *xjP^y":
直接人工成本差异(direct labor variance) ]N2!
'c
成本控制方法(cost control method)