递延税款贷项 Deferred taxation credit A,c'g}:
股本 Share capital p@tp]u`7
已归还投资 Investment returned %dmfBf Ev
利润分配-其他转入 Profit appropriation - other transfer in ;0j*>fb\q7
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve tpU
D0Z)
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve xIgql}.
利润分配-提取储备基金 Profit appropriation - reserve fund a8JN19}D
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5Y-2
#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund {!=2<-Aq
利润分配-利润归还投资 Profit appropriation - return investment by profit M=%!IT
利润分配-应付优先股股利 Profit appropriation - preference shares dividends HV\"T(89
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve =pp:j`B9(
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends sqG`"O4W
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares vlQ0gsXK
期初未分配利润 Retained earnings, beginning of the year b1=pO]3u
资本公积-股本溢价 Capital surplus - share premium XGIpUz
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve JZ K7uB,X
资本公积-接受现金捐赠 Capital surplus - cash donation -N z}DW>
资本公积-股权投资准备 Capital surplus - investment reserve
H[BYE
资本公积-拨款转入 Capital surplus - subsidiary evOb
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q6&67u0
资本公积-其他 Capital surplus - others 0yTQ{'Cc
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .Cr1,Po
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve D rTM
$)
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve }ecsGw
盈余公积-储备基金 Surplus reserve - reserve fund }+DDJ6Jzs
盈余公积-企业发展基金 Surplus reserve - enterprise development fund PYieD}'
盈余公积-利润归还投资 Surplus reserve - reture investment by investment XU-*[\K
主营业务收入 Sales A&
=pw#
主营业务成本 Cost of sales ][t6VA
主营业务税金及附加 Sales tax Wp4K6x
营业费用 Operating expenses xt))]aH
管理费用 General and administrative expenses 'w6hW7"L
财务费用 Financial expenses CB]l[hM$
投资收益 Investment income sVoR?peQ
其他业务收入 Other operating income ;+/NjC1
营业外收入 Non-operating income
3{pk5_c
补贴收入 Subsidy income ^
LbGH<#J
其他业务支出 Other operating expenses ~04[KG
营业外支出 Non-operating expenses `[@VxGy_
所得税 Income tax [B,p,Q"
直接人工成本差异(direct labor variance) Ilef+V^qr
直接材料成本差异(direct material variance) kW(Kh0x
在产品计价(work-in-process costing) kaO{#i2-
联产品成本计算(joint products costing) +-P<CCvWz
生产成本汇总程序(accumulation process of procluction cost) -<d(
制造费用差异(manufacturing expenses variance) 6ZEdihBei
实际成本与估计成本(actual cost and estimated cost) 7@~QkTH~y
工资费用分配(salary costs allocation) /.v_N%*-v
成本曲线(cost curve) xgs@gw7!n0
农业生产成本(agriculture production cost) l0#4Fma
原始成本和重置成本(original cost and replacement cost) %
^!a
B
工程施工成本 ucM.Ro=@
直接成本与间接成本(direct cost and indirect cost)
`EVg'?pl
可控成本(controllable cost) G"C
;A`6
制造费用分配(manufacturing expenses allocation) kp; &cQu!
理论成本与应用成本(theory cost and practice cost) mt^`1ekoY
辅助生产成本分配(auxiliary production cost allocation) w&C1=v -h
期间,费用 DO%Pwfkd
成本控制程序(procedure of cost control) - p^'XL*Z
成本记录(cost entry, cost recorder cost agenda) 4
P
f+]R
成本计算分批法(job costing method) U/5$%0)
成本计算分步法 a7=YG6[
直接人工成本差异(direct labor variance) b-uZ"Kf^
成本控制方法(cost control method)