递延税款贷项 Deferred taxation credit RA6D dqT~
股本 Share capital !4E:IM63
已归还投资 Investment returned n>HN py
利润分配-其他转入 Profit appropriation - other transfer in 4v>V7T.
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve Cv| :.y
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve yS*PS='P
利润分配-提取储备基金 Profit appropriation - reserve fund b Y>Ug{O;
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ;VuIQ*@m"
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund URAipLvN
利润分配-利润归还投资 Profit appropriation - return investment by profit N ]duv~JS
利润分配-应付优先股股利 Profit appropriation - preference shares dividends '|Oi#S
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve $3L7R
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &l Q j?]
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares `&_qK~&/X
期初未分配利润 Retained earnings, beginning of the year J0#% *B
资本公积-股本溢价 Capital surplus - share premium 3 yElN.=
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve gvC2\k{
资本公积-接受现金捐赠 Capital surplus - cash donation -K
jCPc
资本公积-股权投资准备 Capital surplus - investment reserve Pc3u`Q L?
资本公积-拨款转入 Capital surplus - subsidiary B$bsh.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation bYtF#Y
资本公积-其他 Capital surplus - others AKpux,@xB
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve qb_V
,b9
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #'T|,xIr-Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3EyN"Lvp{o
盈余公积-储备基金 Surplus reserve - reserve fund |3i~?]
A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund BjH(E'K[b
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Cdv TC`~,
主营业务收入 Sales -b{*8(d<I
主营业务成本 Cost of sales gor6c3i
主营业务税金及附加 Sales tax -l\@50,D
营业费用 Operating expenses dw&Xg_$
管理费用 General and administrative expenses C?B7xK
财务费用 Financial expenses Pwq}
;+
投资收益 Investment income VY F4q9
其他业务收入 Other operating income +o/q@&v;Ax
营业外收入 Non-operating income NlKnMgt~
补贴收入 Subsidy income Xm*Dh#H
其他业务支出 Other operating expenses 5}m2D='
营业外支出 Non-operating expenses b ,cvQD
所得税 Income tax %=]{~5f>
直接人工成本差异(direct labor variance) ^I0SfZ'Y
直接材料成本差异(direct material variance) HZ|6&9w
e
在产品计价(work-in-process costing) E`i;9e'S
联产品成本计算(joint products costing) ?832#a?FZ;
生产成本汇总程序(accumulation process of procluction cost) cq 0jM;@d
制造费用差异(manufacturing expenses variance) f5G17: Q
实际成本与估计成本(actual cost and estimated cost) `mMD e
工资费用分配(salary costs allocation) j'7FTVmJ
成本曲线(cost curve) H1l'\
农业生产成本(agriculture production cost) T|E ;U
原始成本和重置成本(original cost and replacement cost) %B~`bUHjq
工程施工成本 dWp4|r
直接成本与间接成本(direct cost and indirect cost) YFW+l~[#
可控成本(controllable cost) aA:Ky&5e
制造费用分配(manufacturing expenses allocation) g~cWBr%>
理论成本与应用成本(theory cost and practice cost) m:h]nm
辅助生产成本分配(auxiliary production cost allocation) t
HGK<rb
期间,费用 83S],L
成本控制程序(procedure of cost control) 4y knX%[
成本记录(cost entry, cost recorder cost agenda) d`:0kOF+
成本计算分批法(job costing method) 'C[gcp
成本计算分步法 6@T_1
直接人工成本差异(direct labor variance) -du+iOe?
成本控制方法(cost control method)