递延税款贷项 Deferred taxation credit Th`skK&U
股本 Share capital !ZDzEP*
已归还投资 Investment returned EBtLzbj
利润分配-其他转入 Profit appropriation - other transfer in \D>$aLO*?
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve
Bx[rC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 2iu_pjj
利润分配-提取储备基金 Profit appropriation - reserve fund {brMqE>P#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0J.dG/I%
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund VL9-NfeqR
利润分配-利润归还投资 Profit appropriation - return investment by profit KRJLxNr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 8@NH%zWBp
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve pf4 ^Bk}e
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 7FN<iI&7\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ,Ma.V\T[
期初未分配利润 Retained earnings, beginning of the year 0?WcoPU
资本公积-股本溢价 Capital surplus - share premium [P|[vWO
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve H'
T
资本公积-接受现金捐赠 Capital surplus - cash donation Gu=STb
资本公积-股权投资准备 Capital surplus - investment reserve ?j^=u:<
资本公积-拨款转入 Capital surplus - subsidiary 6 \B0^
资本公积-外币资本折算差额 Capital surplus - foreign currency translation mVtXcP4b
资本公积-其他 Capital surplus - others M8k"je7`s
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve (wc03,K^
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve +.RKi!
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 3Rm#-T s
盈余公积-储备基金 Surplus reserve - reserve fund 6io , uh!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund 7^}Ll@
盈余公积-利润归还投资 Surplus reserve - reture investment by investment vi@Lz3}::
主营业务收入 Sales ( *G\g=D
主营业务成本 Cost of sales K.gEj*@
主营业务税金及附加 Sales tax (]/9-\6(#
营业费用 Operating expenses (><zsLs&
管理费用 General and administrative expenses ~}Z\:#U
财务费用 Financial expenses ,n!vsIN
投资收益 Investment income tgL$"chj@x
其他业务收入 Other operating income R];Oxe
营业外收入 Non-operating income %hlspI(J
补贴收入 Subsidy income \b[9ebME
其他业务支出 Other operating expenses P?BGBbC
营业外支出 Non-operating expenses :hG
PTf
所得税 Income tax > Oh?%%6
直接人工成本差异(direct labor variance) wPbkUVO
直接材料成本差异(direct material variance) z}SND9-"
在产品计价(work-in-process costing) xr0haN\p"
联产品成本计算(joint products costing) 9*6]&:fm
生产成本汇总程序(accumulation process of procluction cost) &Bx
J
制造费用差异(manufacturing expenses variance) TI y&&_p
实际成本与估计成本(actual cost and estimated cost) m?s}QGSka
工资费用分配(salary costs allocation) \3Oij^l0
成本曲线(cost curve) eUS
农业生产成本(agriculture production cost) :5GZ \Z8F
原始成本和重置成本(original cost and replacement cost) Y}6n]n;uR
工程施工成本 K[
.JlIP
直接成本与间接成本(direct cost and indirect cost) 0"pVT%b
可控成本(controllable cost) h5
Vv:C
制造费用分配(manufacturing expenses allocation) SFH-^ly&D
理论成本与应用成本(theory cost and practice cost) 66snC{gU
辅助生产成本分配(auxiliary production cost allocation) 57F%j3.|/
期间,费用 Uadr>#C*
成本控制程序(procedure of cost control) {Hr$wa~
成本记录(cost entry, cost recorder cost agenda) ]j>i.5
成本计算分批法(job costing method) M8w5Ob
成本计算分步法 Ql?^
B
SqG
直接人工成本差异(direct labor variance) iq?#rb P#I
成本控制方法(cost control method)