递延税款贷项 Deferred taxation credit +\J+?jOC4S
股本 Share capital (AHTv8
已归还投资 Investment returned q'jInwY|x
利润分配-其他转入 Profit appropriation - other transfer in q2M%AvR
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve \]Rmq_O
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve nDNK}O~'
利润分配-提取储备基金 Profit appropriation - reserve fund >,f5 5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Nl{
on"il
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ictOCF
利润分配-利润归还投资 Profit appropriation - return investment by profit c43&[xPLz
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +@<@x4yt
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve &CfzhIi*!
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &pAmFe
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7QaZ|\c
期初未分配利润 Retained earnings, beginning of the year l#]+I YD
资本公积-股本溢价 Capital surplus - share premium j)}TZx4~
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve @! jpJ}
资本公积-接受现金捐赠 Capital surplus - cash donation "p&4Sn3T2?
资本公积-股权投资准备 Capital surplus - investment reserve 4rD&Lg'
资本公积-拨款转入 Capital surplus - subsidiary 07Oagq(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation RI]x=
资本公积-其他 Capital surplus - others Hlj3z3
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Z
FIgKWZ'
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve :Y)G- :S+
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ={~A}
X01
盈余公积-储备基金 Surplus reserve - reserve fund ?q"9ZYX<
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U"K%ip:Wd
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ]kH8T'
主营业务收入 Sales ?$b*)<
主营业务成本 Cost of sales Zy6>i2f4f
主营业务税金及附加 Sales tax "mcuF]7F
营业费用 Operating expenses 8+~'T|
管理费用 General and administrative expenses 3UJSK+d\
财务费用 Financial expenses dV"K
x
投资收益 Investment income ts=+k/Z
其他业务收入 Other operating income J#G\7'?{
营业外收入 Non-operating income r7v1q
补贴收入 Subsidy income j7C&&G q
其他业务支出 Other operating expenses
@T{I;8S
营业外支出 Non-operating expenses "9;Ay@'B
所得税 Income tax $HV`bJ5!L*
直接人工成本差异(direct labor variance) `_M&zN
直接材料成本差异(direct material variance) q)]S:$?BT
在产品计价(work-in-process costing) AaJz3oncJ
联产品成本计算(joint products costing) %UCuI9
生产成本汇总程序(accumulation process of procluction cost) !r+SE
制造费用差异(manufacturing expenses variance) *w1R>
实际成本与估计成本(actual cost and estimated cost) 7[(<t
+
工资费用分配(salary costs allocation) _?9|
,
成本曲线(cost curve) bd`}2vr
农业生产成本(agriculture production cost) T2k# "zD
原始成本和重置成本(original cost and replacement cost) 6CzN[R}
工程施工成本 >8DZj&
j
直接成本与间接成本(direct cost and indirect cost) n^rzl6dy
可控成本(controllable cost) yzJTNLff
制造费用分配(manufacturing expenses allocation) L%4Do*V&
理论成本与应用成本(theory cost and practice cost) 9K#U<Q0b'
辅助生产成本分配(auxiliary production cost allocation) |A:+[35
期间,费用 2tdr1+U?g
成本控制程序(procedure of cost control) X6o
iOs
成本记录(cost entry, cost recorder cost agenda) zA&]#mc
成本计算分批法(job costing method)
IaRq6=[
成本计算分步法 t8S,C4
直接人工成本差异(direct labor variance) Evq^c5n>{
成本控制方法(cost control method)