递延税款贷项 Deferred taxation credit 91FVe
股本 Share capital |5BvVqn
已归还投资 Investment returned clT[?8*
利润分配-其他转入 Profit appropriation - other transfer in #\LYo{op/.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve kxY9[#:<fB
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve -ozcK
利润分配-提取储备基金 Profit appropriation - reserve fund ,YrPwdaTB
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund \%#luk@:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund )Y=ti~?M(
利润分配-利润归还投资 Profit appropriation - return investment by profit 5lE9UoG[Q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends zwlz zqV
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6s:
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~#P` 7G
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares o~'UWU'#
期初未分配利润 Retained earnings, beginning of the year MnW"ksH
资本公积-股本溢价 Capital surplus - share premium C^
~[b
o
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve #4& <d.aw'
资本公积-接受现金捐赠 Capital surplus - cash donation
)aX#RM? N
资本公积-股权投资准备 Capital surplus - investment reserve @l~MY*hp
资本公积-拨款转入 Capital surplus - subsidiary 7I:<i$)V
资本公积-外币资本折算差额 Capital surplus - foreign currency translation C7MCMM|S
资本公积-其他 Capital surplus - others ~=Fp0l)#
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Q2t>E(S
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve XpP}(A@G
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve ~H626vT37
盈余公积-储备基金 Surplus reserve - reserve fund 'R n\CMTH
盈余公积-企业发展基金 Surplus reserve - enterprise development fund @p9YHLxLjQ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment YD;"_yH
主营业务收入 Sales +tv"j;z
主营业务成本 Cost of sales 9+frxD&pO
主营业务税金及附加 Sales tax d((,R@N'
营业费用 Operating expenses E@)9'?q
管理费用 General and administrative expenses ^ Mq8jw(2
财务费用 Financial expenses JjBlje
投资收益 Investment income dYp} R>+
其他业务收入 Other operating income N6/;p]|
营业外收入 Non-operating income SrvC34<7
补贴收入 Subsidy income ,k6V?{ZA
其他业务支出 Other operating expenses 7p Zd?-6M^
营业外支出 Non-operating expenses [mG:PTK3
所得税 Income tax ' n "n;
直接人工成本差异(direct labor variance) 2NWQiSz
直接材料成本差异(direct material variance) -Rr Qv(
在产品计价(work-in-process costing) udX!R^8jE
联产品成本计算(joint products costing)
.v#Tj|w^
生产成本汇总程序(accumulation process of procluction cost) zWq&HBs
制造费用差异(manufacturing expenses variance) S>EO6z#
实际成本与估计成本(actual cost and estimated cost) 9*xv
,Yz8
工资费用分配(salary costs allocation) /8s>JPXKH[
成本曲线(cost curve) }LdeU:E4
农业生产成本(agriculture production cost) pm'i4!mY<P
原始成本和重置成本(original cost and replacement cost) d)v'K5
工程施工成本 NGuRyZp69&
直接成本与间接成本(direct cost and indirect cost) NvjKB)J
可控成本(controllable cost) d/` d:g
制造费用分配(manufacturing expenses allocation) oJor
]QY K
理论成本与应用成本(theory cost and practice cost) A!aki}aT~
辅助生产成本分配(auxiliary production cost allocation) o<i\1<eI
期间,费用 "v5jYz5M
成本控制程序(procedure of cost control) P&9&/0r=_
成本记录(cost entry, cost recorder cost agenda) =_9grF-
成本计算分批法(job costing method) xw~&OF&
成本计算分步法 9':MD0P/M
直接人工成本差异(direct labor variance) OC_i,
成本控制方法(cost control method)