递延税款贷项 Deferred taxation credit HYa$EE2
股本 Share capital O=4ceEmz
已归还投资 Investment returned f(@"[-[
利润分配-其他转入 Profit appropriation - other transfer in 7]<F>97
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #dx
J#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve H| eD/6K
利润分配-提取储备基金 Profit appropriation - reserve fund ?=pZmvQg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund j\
jL[hG_
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund iA1;k*)q
利润分配-利润归还投资 Profit appropriation - return investment by profit //`cwnjp
利润分配-应付优先股股利 Profit appropriation - preference shares dividends
/)eNx
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve i9f7=-[U_
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends |wyJh"4!
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares yhJA;&}>
期初未分配利润 Retained earnings, beginning of the year &deZ
资本公积-股本溢价 Capital surplus - share premium URmAI8fq*M
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve rU2YMghE
资本公积-接受现金捐赠 Capital surplus - cash donation [qjAq@@N#q
资本公积-股权投资准备 Capital surplus - investment reserve K%aPl~e
资本公积-拨款转入 Capital surplus - subsidiary vUodp#s
资本公积-外币资本折算差额 Capital surplus - foreign currency translation E)rOlh7
资本公积-其他 Capital surplus - others -Ib+#pX
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =: v><
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve a
V+o\fId
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Mo?t[]L
盈余公积-储备基金 Surplus reserve - reserve fund FBwncG$]F*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 3& fIO
盈余公积-利润归还投资 Surplus reserve - reture investment by investment %O4}i@Fe
主营业务收入 Sales n'0$>Q
主营业务成本 Cost of sales JYVxdvq1
主营业务税金及附加 Sales tax 5* o\z&*L
营业费用 Operating expenses y.
ivz
管理费用 General and administrative expenses
`lV
财务费用 Financial expenses K@$L~G
投资收益 Investment income ` + n
其他业务收入 Other operating income >TQBRA;'
营业外收入 Non-operating income 9$\;voo
补贴收入 Subsidy income U`8^N.Snrp
其他业务支出 Other operating expenses a2klOX{
营业外支出 Non-operating expenses *]E7}bqb
所得税 Income tax #<PA-
y
直接人工成本差异(direct labor variance) Te U7W?M^
直接材料成本差异(direct material variance) '%]@a7w
在产品计价(work-in-process costing) fEv<
W
联产品成本计算(joint products costing) HN~v&,
生产成本汇总程序(accumulation process of procluction cost) yBD2
制造费用差异(manufacturing expenses variance) j~,LoGuPh
实际成本与估计成本(actual cost and estimated cost)
6Qzu-
工资费用分配(salary costs allocation) D-b2E6o6
成本曲线(cost curve) 5s
hu76
农业生产成本(agriculture production cost) l:5CM[mZ
原始成本和重置成本(original cost and replacement cost) y
T1Qep
工程施工成本 l_j<aCY?|
直接成本与间接成本(direct cost and indirect cost) kT }
'"
可控成本(controllable cost) ek;&<Z_ ]
制造费用分配(manufacturing expenses allocation) ah!O&ECh
理论成本与应用成本(theory cost and practice cost) 4W//Oc@e
辅助生产成本分配(auxiliary production cost allocation) u6S0t?Udap
期间,费用 h,WY2Hr
成本控制程序(procedure of cost control) ?3"D|
cS1
成本记录(cost entry, cost recorder cost agenda) Jn
<^Q7N
成本计算分批法(job costing method) a@_Cx
成本计算分步法 jcv1z v.
直接人工成本差异(direct labor variance) ^]lwd"$
成本控制方法(cost control method)