递延税款贷项 Deferred taxation credit 8X":,s!
股本 Share capital Q}GsCmt=)O
已归还投资 Investment returned X
UT,)dL
利润分配-其他转入 Profit appropriation - other transfer in TfaL5evio
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 3+mC96wN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ~1&%,$fZ
利润分配-提取储备基金 Profit appropriation - reserve fund 1Zc1CUMG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Y4cIYUSc
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 6/` $Y!.ub
利润分配-利润归还投资 Profit appropriation - return investment by profit 6 /^$SWd2
利润分配-应付优先股股利 Profit appropriation - preference shares dividends b/ IT8Cm3
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ^&oa \7<'
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends iHoQNog-!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares S(kj"t*3
期初未分配利润 Retained earnings, beginning of the year Wk$ 7< gkr
资本公积-股本溢价 Capital surplus - share premium +uMOT#KjR
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve <[O8 {9j
资本公积-接受现金捐赠 Capital surplus - cash donation ZS0=xS5q)
资本公积-股权投资准备 Capital surplus - investment reserve *I)o Dq3
资本公积-拨款转入 Capital surplus - subsidiary HvS KR1wL\
资本公积-外币资本折算差额 Capital surplus - foreign currency translation XXs N)2
资本公积-其他 Capital surplus - others /QDlm>FM4
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ". jY3<bQg
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve >S4klW=*I
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve BgLW!|T[
盈余公积-储备基金 Surplus reserve - reserve fund 4.)hC b
盈余公积-企业发展基金 Surplus reserve - enterprise development fund d;` bX+K
盈余公积-利润归还投资 Surplus reserve - reture investment by investment DC4,*a~
主营业务收入 Sales H M yw:?
主营业务成本 Cost of sales hA1\+r
主营业务税金及附加 Sales tax | =H*" (
营业费用 Operating expenses nQ4 s
管理费用 General and administrative expenses o@T xDG
财务费用 Financial expenses ~|+! xh
投资收益 Investment income 1:]iV}OFqR
其他业务收入 Other operating income ^R.kThG
营业外收入 Non-operating income NZ:A?h2JR
补贴收入 Subsidy income 'EF Sr!+
其他业务支出 Other operating expenses 9U1cH qV
营业外支出 Non-operating expenses d#yb($HAJ
所得税 Income tax j0b?dKd
直接人工成本差异(direct labor variance) "L^Klk?Vn
直接材料成本差异(direct material variance) :7&#ej6
在产品计价(work-in-process costing) Q+(}n z4
联产品成本计算(joint products costing)
$
2'AY
生产成本汇总程序(accumulation process of procluction cost) rb_ cm
制造费用差异(manufacturing expenses variance) RUHQ]@d#T
实际成本与估计成本(actual cost and estimated cost) MQc|j'vEY
工资费用分配(salary costs allocation) sM)qzO2wh
成本曲线(cost curve) 4:\1S ~WW
农业生产成本(agriculture production cost) G0p|44_~t
原始成本和重置成本(original cost and replacement cost) ['%]tWT9
工程施工成本 pE{ZWW[@+
直接成本与间接成本(direct cost and indirect cost) lWj{pyZ
可控成本(controllable cost) =fmM=@!$<
制造费用分配(manufacturing expenses allocation) Dohq@+] O
理论成本与应用成本(theory cost and practice cost) T1TKwU8l
辅助生产成本分配(auxiliary production cost allocation) a f[<[2pma
期间,费用 )G$/II9d
成本控制程序(procedure of cost control) D 3 m4:z
成本记录(cost entry, cost recorder cost agenda) e( 7F| G*
成本计算分批法(job costing method) *:r@-=M3=
成本计算分步法 VfAC&3 %M
直接人工成本差异(direct labor variance) 4$Oakl*l
成本控制方法(cost control method)
