递延税款贷项 Deferred taxation credit e qvbDva^
股本 Share capital V_b"^911r
已归还投资 Investment returned '@4M yg* b
利润分配-其他转入 Profit appropriation - other transfer in y $,K^f
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }xZR`xP(
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve D K' ? '
利润分配-提取储备基金 Profit appropriation - reserve fund ZL!,s#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Z)
nB
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ITcgp K6k
利润分配-利润归还投资 Profit appropriation - return investment by profit CPJ8G}4
利润分配-应付优先股股利 Profit appropriation - preference shares dividends R]{zGFnx
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !,D7L6 N
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends F@m]Imn5Dx
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares )`,|| sQ
期初未分配利润 Retained earnings, beginning of the year BE,XiH;
资本公积-股本溢价 Capital surplus - share premium C\ %T|ZDE
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve s 98Jh(~
资本公积-接受现金捐赠 Capital surplus - cash donation B4tC3r
资本公积-股权投资准备 Capital surplus - investment reserve _+c' z
资本公积-拨款转入 Capital surplus - subsidiary ug?gVK
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 3y&N }'R(F
资本公积-其他 Capital surplus - others @9,=|kxK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve QaAA@l
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Eb
8vnB#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ^\<nOzU?
盈余公积-储备基金 Surplus reserve - reserve fund - -S1p0
盈余公积-企业发展基金 Surplus reserve - enterprise development fund c@SNbY4}%
盈余公积-利润归还投资 Surplus reserve - reture investment by investment n6A N
主营业务收入 Sales !H)$_d \uj
主营业务成本 Cost of sales ]~a;tF>Fw
主营业务税金及附加 Sales tax z@bq*':~J
营业费用 Operating expenses qq
Vjx?bKe
管理费用 General and administrative expenses IP?15l w
财务费用 Financial expenses rcq^mPdQ
投资收益 Investment income PjwDth
A1
其他业务收入 Other operating income @wv
gMu
营业外收入 Non-operating income DIqM\ ><
补贴收入 Subsidy income ?L K
n
其他业务支出 Other operating expenses ko-3`hX`
营业外支出 Non-operating expenses "0*yD[2
所得税 Income tax KjWF;VN*[3
直接人工成本差异(direct labor variance) T]e r_n
直接材料成本差异(direct material variance) fAEgrw%Ti
在产品计价(work-in-process costing) 3o_)x
联产品成本计算(joint products costing) (-}:'5 |Yj
生产成本汇总程序(accumulation process of procluction cost) W dWMZh
制造费用差异(manufacturing expenses variance) F b2,2Px
实际成本与估计成本(actual cost and estimated cost) >m $jJlAv8
工资费用分配(salary costs allocation) X| !VjUH
成本曲线(cost curve) V8w7U:K
农业生产成本(agriculture production cost) k kZ2Jxvx
原始成本和重置成本(original cost and replacement cost) Sb4^*
$uz
工程施工成本 .2Q4EbM2
直接成本与间接成本(direct cost and indirect cost) t]3> X
可控成本(controllable cost) <wH"{
G3?
制造费用分配(manufacturing expenses allocation) r|MBkpcvp
理论成本与应用成本(theory cost and practice cost) o*k.je1
辅助生产成本分配(auxiliary production cost allocation) lQS(\}N
期间,费用 ;\]& k
成本控制程序(procedure of cost control) @d&Jt A
成本记录(cost entry, cost recorder cost agenda) D%`O.2T Y|
成本计算分批法(job costing method) ._E 6?
成本计算分步法 Cy frnU8g
直接人工成本差异(direct labor variance) cyMvjzzRN
成本控制方法(cost control method)
