递延税款贷项 Deferred taxation credit +{
<#(}
股本 Share capital 3cdTed-MIh
已归还投资 Investment returned LbEM^D
利润分配-其他转入 Profit appropriation - other transfer in bKg8rK u
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve JN+_|`
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 1u3,'8F
利润分配-提取储备基金 Profit appropriation - reserve fund zk-.u}RBFG
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund %D$]VSP;
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund &>d:
R_Q]
利润分配-利润归还投资 Profit appropriation - return investment by profit #7ohQrP
利润分配-应付优先股股利 Profit appropriation - preference shares dividends |a1{ve[
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 2c6g>?
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends I[)% , jd
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares y!tC20Q
期初未分配利润 Retained earnings, beginning of the year ktIi$v
资本公积-股本溢价 Capital surplus - share premium Ym%xx!9
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve L:XC
资本公积-接受现金捐赠 Capital surplus - cash donation Bn@(zHG+5&
资本公积-股权投资准备 Capital surplus - investment reserve {9UEq0
资本公积-拨款转入 Capital surplus - subsidiary q9Y9w(
资本公积-外币资本折算差额 Capital surplus - foreign currency translation _XCOSomL`
资本公积-其他 Capital surplus - others [8tL"G6s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $9Hcdb
dm
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve nRyU]=-X
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve =UUU$hq2
盈余公积-储备基金 Surplus reserve - reserve fund dXF^(y]l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund FEV
Ep
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aDO!
主营业务收入 Sales C74a(Bk}H
主营业务成本 Cost of sales 3EJt%}V$k
主营业务税金及附加 Sales tax Ym3\pRFiD
营业费用 Operating expenses lOtDqb&
管理费用 General and administrative expenses |{CfWSB7~@
财务费用 Financial expenses 89r DyRJ;
投资收益 Investment income ^#-nE7
其他业务收入 Other operating income <HbcNE~
营业外收入 Non-operating income 15o9 .
补贴收入 Subsidy income n2iJ%_zp
其他业务支出 Other operating expenses g$b<1:8
营业外支出 Non-operating expenses ZYC<Wb)I
所得税 Income tax %44leINx
直接人工成本差异(direct labor variance)
$m/)FnU/
直接材料成本差异(direct material variance) ' ~8KSF*!p
在产品计价(work-in-process costing) p>4-s, W
联产品成本计算(joint products costing) #w' kV#
生产成本汇总程序(accumulation process of procluction cost) "g1)f"pL
制造费用差异(manufacturing expenses variance) O6LS(5j2
实际成本与估计成本(actual cost and estimated cost) MRdduPrM%$
工资费用分配(salary costs allocation) c-(UhN3WG
成本曲线(cost curve) Dy:|g1>
农业生产成本(agriculture production cost) PK `D8)=u
原始成本和重置成本(original cost and replacement cost) / G7vwC
工程施工成本 s+<Yg$)
直接成本与间接成本(direct cost and indirect cost) Z'.AA OG
可控成本(controllable cost) a6uJYhS~
制造费用分配(manufacturing expenses allocation) 9po3m]|zy
理论成本与应用成本(theory cost and practice cost) AJF#Aw `o
辅助生产成本分配(auxiliary production cost allocation) 5fd]v<
期间,费用 $w`=z<2yo1
成本控制程序(procedure of cost control) bcE._9@@
成本记录(cost entry, cost recorder cost agenda) sM `DL
成本计算分批法(job costing method) @X#F3;
成本计算分步法 9-fLz?
J
直接人工成本差异(direct labor variance) E?
;0)'h
成本控制方法(cost control method)