递延税款贷项 Deferred taxation credit <@y(i
kp>
股本 Share capital S7@/dHN
已归还投资 Investment returned w BoP&l
利润分配-其他转入 Profit appropriation - other transfer in urQ<r{$x0
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve vtc%MG1
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve J?1Eh14KZ
利润分配-提取储备基金 Profit appropriation - reserve fund lbh7`xCR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund H;+98AIy`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund /PG%Y]l0b
利润分配-利润归还投资 Profit appropriation - return investment by profit P!{J28dj
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }n
+MVJ;dG
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve S$a.8X
h
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g'EPdE
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FS*J8)
期初未分配利润 Retained earnings, beginning of the year T iJ \J{
资本公积-股本溢价 Capital surplus - share premium 7Q~$&G
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
6B}V{2
资本公积-接受现金捐赠 Capital surplus - cash donation ?ea5k*#a
资本公积-股权投资准备 Capital surplus - investment reserve |`+ (O
资本公积-拨款转入 Capital surplus - subsidiary MFipXE!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation )"63g
资本公积-其他 Capital surplus - others Q,};O$h
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve .Vs|&c2im
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve TeyFq0j@'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve .g.glQ_~=
盈余公积-储备基金 Surplus reserve - reserve fund \vuWypo
盈余公积-企业发展基金 Surplus reserve - enterprise development fund g3Ul'QJ
盈余公积-利润归还投资 Surplus reserve - reture investment by investment /sqfw,h@
主营业务收入 Sales K1o&(;l8G
主营业务成本 Cost of sales TZdJq
主营业务税金及附加 Sales tax ZbH_h]1$D
营业费用 Operating expenses `6PBV+]Vm3
管理费用 General and administrative expenses j
V<5GWq
财务费用 Financial expenses c]|Tg9AW
投资收益 Investment income 8[a N5M]
其他业务收入 Other operating income (.b!kfC
营业外收入 Non-operating income 0QEcJ]Qb8
补贴收入 Subsidy income BU|m{YZ$
其他业务支出 Other operating expenses 'Hu+8,xA
营业外支出 Non-operating expenses },O7NSG<o
所得税 Income tax _6L'}X$)N
直接人工成本差异(direct labor variance) 1\/~>
直接材料成本差异(direct material variance) nd5.Py$
在产品计价(work-in-process costing) Q_*.1L
联产品成本计算(joint products costing) _Ecs{'k
生产成本汇总程序(accumulation process of procluction cost) z*o2jz?t4
制造费用差异(manufacturing expenses variance) 8sq0 BH
实际成本与估计成本(actual cost and estimated cost) zY].ZS=7
工资费用分配(salary costs allocation) ghk"XJ|
成本曲线(cost curve) Q*8x Bi1
农业生产成本(agriculture production cost) _J,*0~O$
原始成本和重置成本(original cost and replacement cost) eUD 5V
工程施工成本 cq/@ng*o
直接成本与间接成本(direct cost and indirect cost) dx.Jv/Mb
可控成本(controllable cost) %-|$7?~
制造费用分配(manufacturing expenses allocation) Ki /j\
理论成本与应用成本(theory cost and practice cost) -@~4: o
辅助生产成本分配(auxiliary production cost allocation) WJ\,Y} J
期间,费用 JYLAu4s6
成本控制程序(procedure of cost control) hzh3p[
成本记录(cost entry, cost recorder cost agenda) VI.Cmw~S
成本计算分批法(job costing method) !VHw*fL|r
成本计算分步法 gGs"i]c
直接人工成本差异(direct labor variance) kAW2vh
成本控制方法(cost control method)