递延税款贷项 Deferred taxation credit uvK%d\d
股本 Share capital
;] `NR
已归还投资 Investment returned 5IF~]5s
利润分配-其他转入 Profit appropriation - other transfer in %;\2QI`R
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve b3HTCO-,fC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve iTBhLg,
利润分配-提取储备基金 Profit appropriation - reserve fund f+W[]KK*PW
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund v.8S
V]
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund =jd=Qs IL
利润分配-利润归还投资 Profit appropriation - return investment by profit Dm`U|<o
利润分配-应付优先股股利 Profit appropriation - preference shares dividends DuC u6j
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve G QB^
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends fB ,!|u
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares YI(OrR;V
期初未分配利润 Retained earnings, beginning of the year 0R!}}*Ee>q
资本公积-股本溢价 Capital surplus - share premium $R#L@iL-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve *]UEF_
资本公积-接受现金捐赠 Capital surplus - cash donation r3bvuq,6$
资本公积-股权投资准备 Capital surplus - investment reserve J$ih|nP
资本公积-拨款转入 Capital surplus - subsidiary moM&2rgdrQ
资本公积-外币资本折算差额 Capital surplus - foreign currency translation EA{*%9 A
资本公积-其他 Capital surplus - others ST[1'T+L
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve $4~}_phi
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve OQb9ijLeK
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve R8W44I*R:
盈余公积-储备基金 Surplus reserve - reserve fund kk7:A0._
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ^DCv-R+p
盈余公积-利润归还投资 Surplus reserve - reture investment by investment a0W\?
主营业务收入 Sales Bc@r*zb
主营业务成本 Cost of sales W2LblZE!
主营业务税金及附加 Sales tax !?-5hh1\
营业费用 Operating expenses B+H9c~3$
管理费用 General and administrative expenses O?J:+L(
财务费用 Financial expenses )aA9z(x
投资收益 Investment income
q>oH(A
其他业务收入 Other operating income &^D@(m7>{K
营业外收入 Non-operating income Ol5xyj
补贴收入 Subsidy income qN,FX#DP
其他业务支出 Other operating expenses 9PfU'm|h
营业外支出 Non-operating expenses ZJ}LnPr
所得税 Income tax U\GZ
直接人工成本差异(direct labor variance) ^{+:w:g
直接材料成本差异(direct material variance) >u#VHaB
在产品计价(work-in-process costing) HnY"6gTNK
联产品成本计算(joint products costing) h}<ZZ
生产成本汇总程序(accumulation process of procluction cost) :mHtK)z~
制造费用差异(manufacturing expenses variance) eu|q
{p
实际成本与估计成本(actual cost and estimated cost) KcF+!
;:
工资费用分配(salary costs allocation) .E8p-R5)V>
成本曲线(cost curve) TK?+O}v-]!
农业生产成本(agriculture production cost) cQ ;
Ry!$
原始成本和重置成本(original cost and replacement cost) /g7?,/vnZ
工程施工成本 3kQ8*S
直接成本与间接成本(direct cost and indirect cost) uiEA=*axp
可控成本(controllable cost) %~(i[Ur;
制造费用分配(manufacturing expenses allocation) zi[M{bm
理论成本与应用成本(theory cost and practice cost) S&)
>w5*]U
辅助生产成本分配(auxiliary production cost allocation) 3NZFW{u
期间,费用 ffd3QQ
成本控制程序(procedure of cost control)
FAl 6
成本记录(cost entry, cost recorder cost agenda) D
;I;,Z
成本计算分批法(job costing method) &bgi0)>
成本计算分步法 JJ3JULL2
直接人工成本差异(direct labor variance) 0lh6b3tdP
成本控制方法(cost control method)