递延税款贷项 Deferred taxation credit oui!fTy
股本 Share capital d 4]%Wdvf
已归还投资 Investment returned -`OR6jd
利润分配-其他转入 Profit appropriation - other transfer in [.X%:H+
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >Mw &Tw}o
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 3 Mx@
利润分配-提取储备基金 Profit appropriation - reserve fund bSf(DSqx
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Jj:
6
c
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund hZ<btN .y5
利润分配-利润归还投资 Profit appropriation - return investment by profit |Vi&f5p,@
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 6[.Mx}h6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve U$)Hhn|X
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends VA'X!(Cv
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares gE&W6z0fJ
期初未分配利润 Retained earnings, beginning of the year jJZsBOW[8
资本公积-股本溢价 Capital surplus - share premium 6;cY!
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve n=? 0g;1!
资本公积-接受现金捐赠 Capital surplus - cash donation / w M
资本公积-股权投资准备 Capital surplus - investment reserve -j _I_
资本公积-拨款转入 Capital surplus - subsidiary d&uTiH? 0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation X5Y
`(/V
资本公积-其他 Capital surplus - others ex \W]5
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xn@0pL3B~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve Cc)P5\j h
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve br Z, s
盈余公积-储备基金 Surplus reserve - reserve fund +Y)#yGUn
盈余公积-企业发展基金 Surplus reserve - enterprise development fund z5` 8G =A
盈余公积-利润归还投资 Surplus reserve - reture investment by investment z8/xGQn
主营业务收入 Sales eR-=<0Iw;
主营业务成本 Cost of sales 3z )"U
主营业务税金及附加 Sales tax :X1cA3c !
营业费用 Operating expenses ?96-" l
管理费用 General and administrative expenses 6f?BltFaN
财务费用 Financial expenses QW~5+c9JJ
投资收益 Investment income 8b:clvh
其他业务收入 Other operating income ~sU?"V
营业外收入 Non-operating income /Y[o=Uyl
补贴收入 Subsidy income p x|> v8
其他业务支出 Other operating expenses !ml_S)
营业外支出 Non-operating expenses zD2.Q%`IM
所得税 Income tax )ojx_3j8
直接人工成本差异(direct labor variance) J4G> E.8
直接材料成本差异(direct material variance) tyuk{* Me:
在产品计价(work-in-process costing) gf3U#L}P
联产品成本计算(joint products costing) 8j
ggc#.
生产成本汇总程序(accumulation process of procluction cost) /
e|[SITe
制造费用差异(manufacturing expenses variance) .3a:n\tY
实际成本与估计成本(actual cost and estimated cost) Y:%m;b$]
工资费用分配(salary costs allocation) 1GG>.RCP
成本曲线(cost curve) lMBX!9z
农业生产成本(agriculture production cost) &^&$!Xmu9
原始成本和重置成本(original cost and replacement cost) o)tKH@`vE
工程施工成本 9 $o <
直接成本与间接成本(direct cost and indirect cost) NTm<6Is`
可控成本(controllable cost) sK@Y!oF}\
制造费用分配(manufacturing expenses allocation) v._Egk0
理论成本与应用成本(theory cost and practice cost) )C>}"#J >
辅助生产成本分配(auxiliary production cost allocation) @%OPy|=,{
期间,费用 jj!N39f
成本控制程序(procedure of cost control) EWb(uWC8h
成本记录(cost entry, cost recorder cost agenda) dU oWo3r=
成本计算分批法(job costing method) wfBuU >
成本计算分步法 VyecTU"W
直接人工成本差异(direct labor variance) %1\v7Xw{9
成本控制方法(cost control method)
