递延税款贷项 Deferred taxation credit ^)UX#D3b
股本 Share capital %6W%-`
已归还投资 Investment returned fgoLN\
利润分配-其他转入 Profit appropriation - other transfer in .]e_je_
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve >/4N :=.h
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve v{X<6^g
利润分配-提取储备基金 Profit appropriation - reserve fund }0IeKpu5
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund :2.<JUDM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund !<3!ORFO
利润分配-利润归还投资 Profit appropriation - return investment by profit SU5O+;{`'
利润分配-应付优先股股利 Profit appropriation - preference shares dividends EeR} 34
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2e9.U/9
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends !pZ<{|cH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares UDT\Xc
期初未分配利润 Retained earnings, beginning of the year a D+4uGN
资本公积-股本溢价 Capital surplus - share premium bO` SBq$
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve KL yI*`
资本公积-接受现金捐赠 Capital surplus - cash donation zP&D
资本公积-股权投资准备 Capital surplus - investment reserve /Nkxb&
资本公积-拨款转入 Capital surplus - subsidiary @'9m()%-]g
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Xp.$FJ1)
资本公积-其他 Capital surplus - others klR\7+lK
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve [w90gp1O[
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 8'"=y}]H~
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve dmWCNeja.
盈余公积-储备基金 Surplus reserve - reserve fund '3b'moy
盈余公积-企业发展基金 Surplus reserve - enterprise development fund U=WS
]
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ob;O,&e0>
主营业务收入 Sales +s;>@j()V
主营业务成本 Cost of sales a4[t3U
主营业务税金及附加 Sales tax .e5d#gE0
营业费用 Operating expenses ^=k=;
管理费用 General and administrative expenses ed2r<H$
财务费用 Financial expenses >6R3KJe
投资收益 Investment income 4f&"1:
其他业务收入 Other operating income l,*5*1lM
营业外收入 Non-operating income npd:a Gx
补贴收入 Subsidy income THlQifA!
其他业务支出 Other operating expenses 6e8 gFQ"w2
营业外支出 Non-operating expenses :(\JY?+w
所得税 Income tax a^8PB|G
直接人工成本差异(direct labor variance) wB bCGU
直接材料成本差异(direct material variance) d'"|Qg_'
在产品计价(work-in-process costing) /,_m\JkwL
联产品成本计算(joint products costing) "BVp37m;?
生产成本汇总程序(accumulation process of procluction cost) T 5F)
制造费用差异(manufacturing expenses variance) -p?&vQDo`
实际成本与估计成本(actual cost and estimated cost) ~yt 7L,OQ
工资费用分配(salary costs allocation) l
5 ]
成本曲线(cost curve) 9Z2 1|5
农业生产成本(agriculture production cost) !B92W
原始成本和重置成本(original cost and replacement cost) ]}kw'&
工程施工成本 pztfm'
直接成本与间接成本(direct cost and indirect cost) v[2&0&!K#
可控成本(controllable cost) P2@Z7DhQ
制造费用分配(manufacturing expenses allocation) Wb>;L@jB7
理论成本与应用成本(theory cost and practice cost)
Q6RTH
辅助生产成本分配(auxiliary production cost allocation) Mg2 e0}{
期间,费用 ?5jLN&A3 G
成本控制程序(procedure of cost control) p="0Y<2l
成本记录(cost entry, cost recorder cost agenda) b50mMWtG
成本计算分批法(job costing method) hbg$u$1`,
成本计算分步法 +TyN;e
直接人工成本差异(direct labor variance) aL_/2/@X8
成本控制方法(cost control method)