递延税款贷项 Deferred taxation credit N/ a4Gl(
股本 Share capital z "@^'{.l
已归还投资 Investment returned h+km? j
利润分配-其他转入 Profit appropriation - other transfer in [LVXXjkFI
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve mWviWHK
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve @-@Coy 4Tt
利润分配-提取储备基金 Profit appropriation - reserve fund z{XB_j6\=
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund pqG> |#RG
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ;&d#)&O"e
利润分配-利润归还投资 Profit appropriation - return investment by profit Ah2@sp,z
利润分配-应付优先股股利 Profit appropriation - preference shares dividends %\'=Y/ yP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve _}[
Du/c
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *byUqY3(
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <\229
期初未分配利润 Retained earnings, beginning of the year H,>
}t
S
资本公积-股本溢价 Capital surplus - share premium rto?*^N?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve wNa5qp
0
资本公积-接受现金捐赠 Capital surplus - cash donation ( 5LCy?-6
资本公积-股权投资准备 Capital surplus - investment reserve u]ms~rO
资本公积-拨款转入 Capital surplus - subsidiary geQ!}zXWi
资本公积-外币资本折算差额 Capital surplus - foreign currency translation %
.bDK}
资本公积-其他 Capital surplus - others %. 1/ #{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve #Xg;E3BM
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve }dc0ZRKgx
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Ca-"3aQkc
盈余公积-储备基金 Surplus reserve - reserve fund pGie!2T E
盈余公积-企业发展基金 Surplus reserve - enterprise development fund &xGdKH
盈余公积-利润归还投资 Surplus reserve - reture investment by investment ( )lgd7|+
主营业务收入 Sales OVLVsNg
主营业务成本 Cost of sales 4"&-a 1N
主营业务税金及附加 Sales tax ^ O}a,
营业费用 Operating expenses V]zZb-m=
管理费用 General and administrative expenses -2hirA<^
财务费用 Financial expenses \M`qaFan5^
投资收益 Investment income D]~K-[V?l
其他业务收入 Other operating income poz_=,c
营业外收入 Non-operating income ,{*g
Q%7
补贴收入 Subsidy income .s{ "NqRA
其他业务支出 Other operating expenses "uH>S+%|b
营业外支出 Non-operating expenses ')xOL = w
所得税 Income tax & bTCTDZh
直接人工成本差异(direct labor variance) Jm_)}dj3o
直接材料成本差异(direct material variance) ~RR!~q
在产品计价(work-in-process costing) S,5ok0 R
联产品成本计算(joint products costing) ]B/> =t "E
生产成本汇总程序(accumulation process of procluction cost) F5?S8=i
制造费用差异(manufacturing expenses variance) fD!c t; UK
实际成本与估计成本(actual cost and estimated cost) \[9VeqMU
工资费用分配(salary costs allocation) ) .KA0-
成本曲线(cost curve) /pMOinuO
农业生产成本(agriculture production cost) g *$2qKm
原始成本和重置成本(original cost and replacement cost) ~[CFs'`(2
工程施工成本 z:Am1B
直接成本与间接成本(direct cost and indirect cost) .IW`?9O
$E
可控成本(controllable cost) 2@ S}x@^
制造费用分配(manufacturing expenses allocation) <+QdBp'd;
理论成本与应用成本(theory cost and practice cost) o N032o?S
辅助生产成本分配(auxiliary production cost allocation) '/O:@P5qY
期间,费用 <8WFaP3,
成本控制程序(procedure of cost control) 'rhgM/I
成本记录(cost entry, cost recorder cost agenda) 12 p`ZD=
成本计算分批法(job costing method) CX]1I|T5
成本计算分步法 ?L<B]!9HZt
直接人工成本差异(direct labor variance) Q}#Je.;
成本控制方法(cost control method)
