递延税款贷项 Deferred taxation credit ~f2z]JLr:
股本 Share capital Qab>|e Sm
已归还投资 Investment returned Y sC>i`n9
利润分配-其他转入 Profit appropriation - other transfer in TIqtF&@o4
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve df8k7D;~e
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve q~F|
利润分配-提取储备基金 Profit appropriation - reserve fund c1(R
uP:S
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund z
EX
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7DogM".}~Q
利润分配-利润归还投资 Profit appropriation - return investment by profit @,
j*wnR
利润分配-应付优先股股利 Profit appropriation - preference shares dividends EmWn%eMN
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve PudS2k_Qv
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends JJ-( Sl
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares
RF$eQzW
期初未分配利润 Retained earnings, beginning of the year 5:[0z5Hww
资本公积-股本溢价 Capital surplus - share premium eI}aQ]$ED
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 94`7a<&ZNL
资本公积-接受现金捐赠 Capital surplus - cash donation )b L'[h
资本公积-股权投资准备 Capital surplus - investment reserve R{ `(c/%8
资本公积-拨款转入 Capital surplus - subsidiary $? iLLA~
资本公积-外币资本折算差额 Capital surplus - foreign currency translation
AEI>\Y
资本公积-其他 Capital surplus - others H064BM
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ] Jg&VXrH
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve _IHV7*u{;
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .^33MWu6
盈余公积-储备基金 Surplus reserve - reserve fund XAKs0*J>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund S/hQZHZHg,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment :wyno#8`-
主营业务收入 Sales bn&TF3b
主营业务成本 Cost of sales #<"~~2?
主营业务税金及附加 Sales tax m#Jmdb_
营业费用 Operating expenses h|9L5
管理费用 General and administrative expenses / y
40(l?
财务费用 Financial expenses G^|:N[>B
投资收益 Investment income 7vKK%H_P
其他业务收入 Other operating income se2!N:|R!G
营业外收入 Non-operating income PcMD])Z{G
补贴收入 Subsidy income r| wS<cA2
其他业务支出 Other operating expenses ij `w} V
营业外支出 Non-operating expenses dm0R[[ 7
所得税 Income tax u(.e8~s8
直接人工成本差异(direct labor variance) ,5p(T_V/
直接材料成本差异(direct material variance) \ A#41
在产品计价(work-in-process costing) WM$
MPs
联产品成本计算(joint products costing) 2DDtu [}
生产成本汇总程序(accumulation process of procluction cost) @l5"nBs<_:
制造费用差异(manufacturing expenses variance) U [-o> W#
实际成本与估计成本(actual cost and estimated cost)
=%K;X\NB
工资费用分配(salary costs allocation) epe)a
成本曲线(cost curve) ;%9 |k U
农业生产成本(agriculture production cost) 3AtGy'NTp
原始成本和重置成本(original cost and replacement cost) r.&Vw|*>
工程施工成本 ? pmHFlx
直接成本与间接成本(direct cost and indirect cost) 9d659i C
可控成本(controllable cost) FIhk@TKa
制造费用分配(manufacturing expenses allocation) >Eto(
y"q
理论成本与应用成本(theory cost and practice cost) <oV(7
辅助生产成本分配(auxiliary production cost allocation) ` wEb<H
期间,费用 ` cUl7 'j
成本控制程序(procedure of cost control) CAWNDl4
成本记录(cost entry, cost recorder cost agenda) (NU
NHxi5B
成本计算分批法(job costing method) R4cM%l_#W
成本计算分步法 bl;1i@Z*M
直接人工成本差异(direct labor variance) ^A/k)x6
成本控制方法(cost control method)
