递延税款贷项 Deferred taxation credit \2Xx%SX
股本 Share capital WCoF{*
已归还投资 Investment returned _^b@>C>O
利润分配-其他转入 Profit appropriation - other transfer in +:
!ScG*
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ,{pGP#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yIa[yJq
利润分配-提取储备基金 Profit appropriation - reserve fund _lNC<7+#h
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yFi6jN#~
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k}-]W@UCa?
利润分配-利润归还投资 Profit appropriation - return investment by profit \boL`X
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'jN/~I
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve fZ{&dslg
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends [='p!7z
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?n&$m
期初未分配利润 Retained earnings, beginning of the year Li
ij{ahm
资本公积-股本溢价 Capital surplus - share premium 0w'|d@*wV
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ;n`
$+g:>
资本公积-接受现金捐赠 Capital surplus - cash donation }R`Irxv4
资本公积-股权投资准备 Capital surplus - investment reserve m]1!-`(*
资本公积-拨款转入 Capital surplus - subsidiary >"O1`xdG
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Gxo#
!
资本公积-其他 Capital surplus - others VOg/VGJ
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 2J)74SeH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XL&hs+Y
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }}s8D>;G~
盈余公积-储备基金 Surplus reserve - reserve fund ;C+cE#
盈余公积-企业发展基金 Surplus reserve - enterprise development fund w/O<.8+
盈余公积-利润归还投资 Surplus reserve - reture investment by investment T6,V
主营业务收入 Sales .B6`OX&k
主营业务成本 Cost of sales (lieiye^
主营业务税金及附加 Sales tax v&e-`.xR
营业费用 Operating expenses yV8-
管理费用 General and administrative expenses r7RU"H:j8
财务费用 Financial expenses 70duk:Ri0
投资收益 Investment income J
&{qppN
其他业务收入 Other operating income 7TnM4@*f
营业外收入 Non-operating income ;v%Q8
补贴收入 Subsidy income EZ..^M3
其他业务支出 Other operating expenses 8g.AT@ ,Q
营业外支出 Non-operating expenses kpl~/i`4
所得税 Income tax }Z"28?
直接人工成本差异(direct labor variance) c%j
su"
直接材料成本差异(direct material variance) U)
+?$
Tbm
在产品计价(work-in-process costing) &3WkH W
联产品成本计算(joint products costing) N4A&"1d&
生产成本汇总程序(accumulation process of procluction cost) Td5
bDO
制造费用差异(manufacturing expenses variance) +O&RBEa[
实际成本与估计成本(actual cost and estimated cost) `}[VwQ
工资费用分配(salary costs allocation) p}96uaC1
成本曲线(cost curve)
vlAO z
农业生产成本(agriculture production cost) #"hJpyW 4V
原始成本和重置成本(original cost and replacement cost) -QN1oK@\mE
工程施工成本 Z+r%_|kZ
直接成本与间接成本(direct cost and indirect cost) B%TXw#|
可控成本(controllable cost) ht2
f-EKf{
制造费用分配(manufacturing expenses allocation) p(~Y"
H
理论成本与应用成本(theory cost and practice cost) k& WS$R?u
辅助生产成本分配(auxiliary production cost allocation) MRjH40"2
期间,费用 7U&5^s
)J
成本控制程序(procedure of cost control) G(:s-x ig6
成本记录(cost entry, cost recorder cost agenda) gW'P`Oxw
成本计算分批法(job costing method) ~g*Y,
Y
成本计算分步法 bK!,Pc<
直接人工成本差异(direct labor variance) :!(YEF#}
成本控制方法(cost control method)