递延税款贷项 Deferred taxation credit :W&\} )
股本 Share capital p[eRK .$!
已归还投资 Investment returned xle29:?l
利润分配-其他转入 Profit appropriation - other transfer in {HU48v"W
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Uoe?5Of(
*
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q ^gEA5
利润分配-提取储备基金 Profit appropriation - reserve fund 5e
LPn
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund D 5p2 2WY
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund S= 2,jPX2r
利润分配-利润归还投资 Profit appropriation - return investment by profit *T
lv'E.M
利润分配-应付优先股股利 Profit appropriation - preference shares dividends [Wh 43Z
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6\ K)\
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends neBkwXF!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 6p@ts`#
期初未分配利润 Retained earnings, beginning of the year 6xe
|L
资本公积-股本溢价 Capital surplus - share premium
jZ;T&s
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
9T1G
/0k-
资本公积-接受现金捐赠 Capital surplus - cash donation z)B =<4r
资本公积-股权投资准备 Capital surplus - investment reserve ^PI49 i B
资本公积-拨款转入 Capital surplus - subsidiary 24Fx
x9 g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 34=0.{qn
资本公积-其他 Capital surplus - others |(< L!6
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qrkT
7f
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 4l*&3Ar
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve uE$o4X
盈余公积-储备基金 Surplus reserve - reserve fund ?1uAY.~ZZB
盈余公积-企业发展基金 Surplus reserve - enterprise development fund k.ZfjX"
盈余公积-利润归还投资 Surplus reserve - reture investment by investment nGVqVSxKT
主营业务收入 Sales #L)rz u
主营业务成本 Cost of sales Z7^}G=*
主营业务税金及附加 Sales tax Kf4z*5Veqr
营业费用 Operating expenses nM`) `!/
管理费用 General and administrative expenses 2Yy ZiOMSc
财务费用 Financial expenses F*4+7$E0B
投资收益 Investment income >`:+d'Jv0
其他业务收入 Other operating income YUE[eD/
营业外收入 Non-operating income 0FOf *Lz
补贴收入 Subsidy income ^XM;D/Gp~
其他业务支出 Other operating expenses wO#+8js
营业外支出 Non-operating expenses .vO.g/o
所得税 Income tax q*O KA5
直接人工成本差异(direct labor variance) CkU=0mcY
直接材料成本差异(direct material variance) q1y4B`
在产品计价(work-in-process costing) hbeC|_+
联产品成本计算(joint products costing) sfa'\6=O
生产成本汇总程序(accumulation process of procluction cost) +mQSlEo
制造费用差异(manufacturing expenses variance) Q6K)EwN
实际成本与估计成本(actual cost and estimated cost) l 5F
Q!>IM
工资费用分配(salary costs allocation)
={^#E?
成本曲线(cost curve) tOw
0(-:iq
农业生产成本(agriculture production cost) 9K|lU:,
原始成本和重置成本(original cost and replacement cost) * -_Np u6
工程施工成本 n lW&(cH
直接成本与间接成本(direct cost and indirect cost) L|LTsRIq
可控成本(controllable cost) )^TQedF
制造费用分配(manufacturing expenses allocation) Be+:- t)
理论成本与应用成本(theory cost and practice cost) o 2
辅助生产成本分配(auxiliary production cost allocation) 919g5f`
期间,费用 YkX=n{^
成本控制程序(procedure of cost control) >9`ep7
成本记录(cost entry, cost recorder cost agenda) {%{GZ
成本计算分批法(job costing method) sd53 _s V
成本计算分步法 b U NYTF{
直接人工成本差异(direct labor variance) B!
V{.p
成本控制方法(cost control method)
