递延税款贷项 Deferred taxation credit tS Y4'
股本 Share capital mq}U
Uk@
已归还投资 Investment returned r"
7PSJ
利润分配-其他转入 Profit appropriation - other transfer in U\W$^r,
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve G0kF[8Am
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0$NzRPbH
利润分配-提取储备基金 Profit appropriation - reserve fund Y
O|hwhe_
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ?&!!(dWFH
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund QkWEVL@uM
利润分配-利润归还投资 Profit appropriation - return investment by profit A6+qS
[
利润分配-应付优先股股利 Profit appropriation - preference shares dividends c(29JZ
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve :#
\jx
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JvEW0-B^l,
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares _+)n}Se
期初未分配利润 Retained earnings, beginning of the year Zl>wWJ3y
资本公积-股本溢价 Capital surplus - share premium ,S
m?2<
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve xnJ#}-.7
资本公积-接受现金捐赠 Capital surplus - cash donation C8i4z
资本公积-股权投资准备 Capital surplus - investment reserve <(~Wg{
资本公积-拨款转入 Capital surplus - subsidiary +K8T%GAr
资本公积-外币资本折算差额 Capital surplus - foreign currency translation :?}>Q
资本公积-其他 Capital surplus - others Sj:c {jyJd
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve unRFc
jEa
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve @+_pj.D
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve I *f@M}
盈余公积-储备基金 Surplus reserve - reserve fund 1H\5E~X
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 1FG"Ak}D
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Pf;RJeD
主营业务收入 Sales *3h_'3yo@
主营业务成本 Cost of sales VD $PoP
主营业务税金及附加 Sales tax O'(D:D?
营业费用 Operating expenses "r8N-
h/P
管理费用 General and administrative expenses qG2P?D R
财务费用 Financial expenses /XA*:8~!
投资收益 Investment income .Wi%V"
其他业务收入 Other operating income uKTYb#
E7
营业外收入 Non-operating income r[^O 7
补贴收入 Subsidy income D><^ 7nr%
其他业务支出 Other operating expenses :o87<)
_F
营业外支出 Non-operating expenses D51s)?
所得税 Income tax >)Bv>HM
直接人工成本差异(direct labor variance) /!.]Y8yEH
直接材料成本差异(direct material variance) qVO,sKQ{
在产品计价(work-in-process costing) a[,p1}!_
联产品成本计算(joint products costing) L^PBcfg
生产成本汇总程序(accumulation process of procluction cost) >]A#_p
制造费用差异(manufacturing expenses variance) X)=m4\R
实际成本与估计成本(actual cost and estimated cost) Su[(IMw
工资费用分配(salary costs allocation) 0W_u"UY$c
成本曲线(cost curve) D(Q]ddUi'
农业生产成本(agriculture production cost) DGw*BN%`
原始成本和重置成本(original cost and replacement cost) b\kA
工程施工成本 pV!WZUfg
直接成本与间接成本(direct cost and indirect cost) LF)wn-C}
可控成本(controllable cost) G)f!AuN=
制造费用分配(manufacturing expenses allocation) Z0v&AD=
理论成本与应用成本(theory cost and practice cost) snNB;hkj
辅助生产成本分配(auxiliary production cost allocation) ]l3Y=Cl
期间,费用 JV8*;n%}-
成本控制程序(procedure of cost control) b_u;
`^
成本记录(cost entry, cost recorder cost agenda) kY9$ M8b
成本计算分批法(job costing method) yigq#h^
成本计算分步法 *.VNyay
直接人工成本差异(direct labor variance) d/ @P;YN!
成本控制方法(cost control method)