递延税款贷项 Deferred taxation credit M`xI N~
股本 Share capital J~ wu*x
已归还投资 Investment returned 4}]In/yA
利润分配-其他转入 Profit appropriation - other transfer in !ED,'d%J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Ld=6'C8ud
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 6L2Wv5C
利润分配-提取储备基金 Profit appropriation - reserve fund ^b*ub(5Ot
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund nyOvB#f
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~O
4@b/!4
利润分配-利润归还投资 Profit appropriation - return investment by profit n% s$!R-\
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ?yA
2N;
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -#g0
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends @"m+9ZY
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares @FN1o4&3
期初未分配利润 Retained earnings, beginning of the year ""jl
资本公积-股本溢价 Capital surplus - share premium 51'V[tI;8
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve )7Oj
资本公积-接受现金捐赠 Capital surplus - cash donation ?l`|j*
资本公积-股权投资准备 Capital surplus - investment reserve u3
HaWf3
资本公积-拨款转入 Capital surplus - subsidiary '(8}
<(%
资本公积-外币资本折算差额 Capital surplus - foreign currency translation #:Ukv?
资本公积-其他 Capital surplus - others $C8s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve N]G`]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #*G}v%Ow/u
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 'f6!a5qC
盈余公积-储备基金 Surplus reserve - reserve fund Ex{;&UWm
盈余公积-企业发展基金 Surplus reserve - enterprise development fund mHNqzdaa
盈余公积-利润归还投资 Surplus reserve - reture investment by investment _;-b ZH
主营业务收入 Sales VGOdJ|2]Wr
主营业务成本 Cost of sales l
Ng)k1
主营业务税金及附加 Sales tax XL(2Qk
营业费用 Operating expenses S4{\5ulr7
管理费用 General and administrative expenses A$TFa:O|
财务费用 Financial expenses pH0MVu(W
投资收益 Investment income :{?Pq8jP
其他业务收入 Other operating income Y }8HJTMB
营业外收入 Non-operating income Dj
w#{WR
补贴收入 Subsidy income +^a@U^V
其他业务支出 Other operating expenses 0:eK}tC
营业外支出 Non-operating expenses RR>G}u9np
所得税 Income tax M2nZ,I=l
直接人工成本差异(direct labor variance) 7Ur'@wr
直接材料成本差异(direct material variance) dkZ[~hEQG-
在产品计价(work-in-process costing) dz?Ey~;M
联产品成本计算(joint products costing) KzB9
mMrO
生产成本汇总程序(accumulation process of procluction cost) +b{tk=Q:
制造费用差异(manufacturing expenses variance) (-{.T
实际成本与估计成本(actual cost and estimated cost) 7[8d-Sf24{
工资费用分配(salary costs allocation) X{qa|6S,F
成本曲线(cost curve) ?)4c!3#
农业生产成本(agriculture production cost) ['I5(M@
原始成本和重置成本(original cost and replacement cost) 7gt%[r M
工程施工成本 ?<soX8_1
直接成本与间接成本(direct cost and indirect cost) Tg v]3
0F)
可控成本(controllable cost) x%RE3J-
制造费用分配(manufacturing expenses allocation) u6*mHkM
理论成本与应用成本(theory cost and practice cost) 8HdjZ!
辅助生产成本分配(auxiliary production cost allocation) _Tf0L<A'R
期间,费用 |l,0bkY@&
成本控制程序(procedure of cost control) wr2F]1bh@
成本记录(cost entry, cost recorder cost agenda) `_M&zN
成本计算分批法(job costing method) q)]S:$?BT
成本计算分步法 AaJz3oncJ
直接人工成本差异(direct labor variance) %UCuI9
成本控制方法(cost control method)