递延税款贷项 Deferred taxation credit j/_ s"}m{
股本 Share capital ]<cK";
已归还投资 Investment returned d9;g]uj`
利润分配-其他转入 Profit appropriation - other transfer in )GM41t1i
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve &3J_ ^210
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve =WyZX 7@R
利润分配-提取储备基金 Profit appropriation - reserve fund Kgi<UkFP
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund +#lM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 7!EBH(,z
利润分配-利润归还投资 Profit appropriation - return investment by profit 7b;I+ q
利润分配-应付优先股股利 Profit appropriation - preference shares dividends UBaAx21x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve Py @wJEo
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends GzI yP(U
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares jY% na
HaI
期初未分配利润 Retained earnings, beginning of the year XINu=N(g
资本公积-股本溢价 Capital surplus - share premium (`c
[#0=n
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve =/y]d<g
资本公积-接受现金捐赠 Capital surplus - cash donation smRE!f *q
资本公积-股权投资准备 Capital surplus - investment reserve vdx0i&RiL
资本公积-拨款转入 Capital surplus - subsidiary AGQ#$fh>7=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Y&d00
资本公积-其他 Capital surplus - others @` 1Ds
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve :y%/u%L
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 'B 43_
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve S+atn]eU@
盈余公积-储备基金 Surplus reserve - reserve fund BGD8w2
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OwH81#
盈余公积-利润归还投资 Surplus reserve - reture investment by investment gv)P]{%^
主营业务收入 Sales C)@y5. G;
主营业务成本 Cost of sales 6@{(;~r
主营业务税金及附加 Sales tax E _])E`BJ
营业费用 Operating expenses r? NznNVU
管理费用 General and administrative expenses aI6$? wus
财务费用 Financial expenses TDFkxB>
投资收益 Investment income toy
a fHf
其他业务收入 Other operating income EN;}$jZ>47
营业外收入 Non-operating income j53*E
)d
补贴收入 Subsidy income / %}
*Xh
其他业务支出 Other operating expenses wsIW
|@
营业外支出 Non-operating expenses aT)BR?OYSJ
所得税 Income tax ]b7zJU z
直接人工成本差异(direct labor variance) Ma.` A
直接材料成本差异(direct material variance) TZ(cu>
在产品计价(work-in-process costing) ![YX]+jqNp
联产品成本计算(joint products costing) E:JJ3X|
生产成本汇总程序(accumulation process of procluction cost) 9`I
_Et
制造费用差异(manufacturing expenses variance) b\vKJ2
实际成本与估计成本(actual cost and estimated cost) h|Ve G3H
工资费用分配(salary costs allocation) `\T]ej}zvI
成本曲线(cost curve) XQ9O $
~q
农业生产成本(agriculture production cost) 4)h]MOZ
原始成本和重置成本(original cost and replacement cost) B$ajK`x&I
工程施工成本 R7$:@<:g
直接成本与间接成本(direct cost and indirect cost) FbaEB RM
可控成本(controllable cost) u37'~&o{U
制造费用分配(manufacturing expenses allocation) ?Z Rs\+{vG
理论成本与应用成本(theory cost and practice cost) Hv
sob
辅助生产成本分配(auxiliary production cost allocation) ^)(bM $(`
期间,费用 h]+C.Eqnt#
成本控制程序(procedure of cost control) "H ElB9
成本记录(cost entry, cost recorder cost agenda) Szq/hv=Q
成本计算分批法(job costing method) s \;" X
成本计算分步法 2XFU1 AW
直接人工成本差异(direct labor variance) ej4W{IN~:
成本控制方法(cost control method)
