递延税款贷项 Deferred taxation credit W|D'S}J
股本 Share capital RS<c&{?
已归还投资 Investment returned ./5|i*ow
利润分配-其他转入 Profit appropriation - other transfer in Ez<J+#)t
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tPC8/ntP8
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve jW2z3.w
利润分配-提取储备基金 Profit appropriation - reserve fund
6=A++H@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund aKH\
8O4L5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund >?U(w<
利润分配-利润归还投资 Profit appropriation - return investment by profit z>~`9Qiw'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }4_izKS
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i7e{REBXb
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends /o8`I
m
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares L\y,7@1%AT
期初未分配利润 Retained earnings, beginning of the year 3iH!;`i
资本公积-股本溢价 Capital surplus - share premium \e'>$8%T
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,589/xTA@
资本公积-接受现金捐赠 Capital surplus - cash donation GE~mu76%
资本公积-股权投资准备 Capital surplus - investment reserve h5Qxa$Oq
资本公积-拨款转入 Capital surplus - subsidiary Z9=Cw0( w?
资本公积-外币资本折算差额 Capital surplus - foreign currency translation x*BfR
j
资本公积-其他 Capital surplus - others "-v9V7KCM
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve {l *ps-fi
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve j]Rl1~+M
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f_D1zU^
盈余公积-储备基金 Surplus reserve - reserve fund a5Xr"-
盈余公积-企业发展基金 Surplus reserve - enterprise development fund QnaMj
Dh$6
盈余公积-利润归还投资 Surplus reserve - reture investment by investment b LL!iz?
主营业务收入 Sales >JrQS"[u
主营业务成本 Cost of sales R}>Gk
主营业务税金及附加 Sales tax 3H@TvV/;f
营业费用 Operating expenses ihf5`mk/$
管理费用 General and administrative expenses zOWbdd_zl
财务费用 Financial expenses p4HX83y{
投资收益 Investment income ]W-:-.prh
其他业务收入 Other operating income rv:
,Os_
营业外收入 Non-operating income A&F@+X6@
补贴收入 Subsidy income (#LV*&K%IC
其他业务支出 Other operating expenses 'UW7zL5
营业外支出 Non-operating expenses q.uIZ
所得税 Income tax *sZ
Ows<
直接人工成本差异(direct labor variance) Vk@u|6U'
直接材料成本差异(direct material variance) r
yN/sjQC
在产品计价(work-in-process costing) /Q})%j1S0
联产品成本计算(joint products costing) )k <ON~x
生产成本汇总程序(accumulation process of procluction cost) l|U=(aA]h
制造费用差异(manufacturing expenses variance) X: @nROL^7
实际成本与估计成本(actual cost and estimated cost) vr=iG
xD
工资费用分配(salary costs allocation) w*$nG$
成本曲线(cost curve) VU}UK$JN
农业生产成本(agriculture production cost) T3%yV*F,
原始成本和重置成本(original cost and replacement cost) ~*THL0]~
工程施工成本 "7Zb)Ocb
直接成本与间接成本(direct cost and indirect cost) 6&$z!60
可控成本(controllable cost) li%=<?%T
制造费用分配(manufacturing expenses allocation) 8O("o7~"
理论成本与应用成本(theory cost and practice cost) V5qvH"^
辅助生产成本分配(auxiliary production cost allocation) m"X0Owx
期间,费用 ?f CLiK
成本控制程序(procedure of cost control) #CHsH{d
成本记录(cost entry, cost recorder cost agenda) 1LT)%_d@
成本计算分批法(job costing method) -Ufd+(
成本计算分步法 kO~xE-(=
直接人工成本差异(direct labor variance) nPR_:_^
成本控制方法(cost control method)