递延税款贷项 Deferred taxation credit W{1=O)w
股本 Share capital [-s0'z
已归还投资 Investment returned e`<=&w
利润分配-其他转入 Profit appropriation - other transfer in >pG]#Z g
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve T7Lk4cU
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,#gA(B#
利润分配-提取储备基金 Profit appropriation - reserve fund [~f%z(vI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund N#Qby4w >
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund $ hg
W>e
利润分配-利润归还投资 Profit appropriation - return investment by profit 0N_Ma')i
利润分配-应付优先股股利 Profit appropriation - preference shares dividends TnPd pynP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve h9>~?1$lz
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends YPf&y"E&H
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares kS/Zb3
期初未分配利润 Retained earnings, beginning of the year 8
x|NR?
资本公积-股本溢价 Capital surplus - share premium
5t:4%
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve E88_15'3D
资本公积-接受现金捐赠 Capital surplus - cash donation qGl+KI
资本公积-股权投资准备 Capital surplus - investment reserve 2X]2;W)S;
资本公积-拨款转入 Capital surplus - subsidiary DK*2d_
资本公积-外币资本折算差额 Capital surplus - foreign currency translation |Wi$@sWO
资本公积-其他 Capital surplus - others 0-l
@U{
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve /D 2v1
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 7{.
"Y@
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve (+CB)nV0IA
盈余公积-储备基金 Surplus reserve - reserve fund 5W 5\*L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund jVi''#F?f
盈余公积-利润归还投资 Surplus reserve - reture investment by investment x4.-7%VV%
主营业务收入 Sales 9p>3k&S
主营业务成本 Cost of sales [AE
]0cO@
主营业务税金及附加 Sales tax !_l W#fe
R
营业费用 Operating expenses <`H:Am`
管理费用 General and administrative expenses
c.KpXY
财务费用 Financial expenses <y-KWWE
投资收益 Investment income /_26D0}UuF
其他业务收入 Other operating income )q&uvfQ1(
营业外收入 Non-operating income E-.M+[
补贴收入 Subsidy income gPQ2i])"Q
其他业务支出 Other operating expenses M6pGf_qt
营业外支出 Non-operating expenses y5|`B(
所得税 Income tax W O|2x0K
直接人工成本差异(direct labor variance) *1Nz
VV
直接材料成本差异(direct material variance) Maf!,/U4
在产品计价(work-in-process costing) 19bP0y
联产品成本计算(joint products costing) A;Xn#t ,(K
生产成本汇总程序(accumulation process of procluction cost) @e$zEj5
制造费用差异(manufacturing expenses variance) L$i&>cF\_>
实际成本与估计成本(actual cost and estimated cost) l')?w]|
工资费用分配(salary costs allocation) %CD}A%~
成本曲线(cost curve) uDQ
d48>
农业生产成本(agriculture production cost) i7cMe8
原始成本和重置成本(original cost and replacement cost) J3S@1"
工程施工成本 K}&|lCsb
直接成本与间接成本(direct cost and indirect cost) ?J%$;"q
可控成本(controllable cost) 9_5Fl,u
z
制造费用分配(manufacturing expenses allocation) +\\,FO_
理论成本与应用成本(theory cost and practice cost) `<b 3e(A
辅助生产成本分配(auxiliary production cost allocation) M:Xswwq
期间,费用 I$9t^82j
成本控制程序(procedure of cost control) )z2Tm4>iql
成本记录(cost entry, cost recorder cost agenda) ) i.p[
成本计算分批法(job costing method) % ]r@vjeyd
成本计算分步法 EAj2uV
直接人工成本差异(direct labor variance) 1;]cYIq
成本控制方法(cost control method)