递延税款贷项 Deferred taxation credit fY!?rZ)$
股本 Share capital <:v+<)K
已归还投资 Investment returned mVZh_R=a
利润分配-其他转入 Profit appropriation - other transfer in " CT}34l
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve }csA|cC
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve 0>sa{Z
利润分配-提取储备基金 Profit appropriation - reserve fund t )zd'[
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund I}4
PB+yu
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund +.V+@!
利润分配-利润归还投资 Profit appropriation - return investment by profit 5naFn m7%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends N)X Tmh2v|
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve
o&?c,FwN
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 1INX#qTZ
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares >|QH
I
d8
期初未分配利润 Retained earnings, beginning of the year NKO"'
资本公积-股本溢价 Capital surplus - share premium +`
Md5.w
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve
,&hv x
资本公积-接受现金捐赠 Capital surplus - cash donation ^PZ[;F40
资本公积-股权投资准备 Capital surplus - investment reserve 1B~O!']N<
资本公积-拨款转入 Capital surplus - subsidiary l_^OdQ9D
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ^[?y 2A:
资本公积-其他 Capital surplus - others +F;2FD$
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve =}`d
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve !#KKJ`uB"
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve GcVQz[E
盈余公积-储备基金 Surplus reserve - reserve fund *
65/gG8>
盈余公积-企业发展基金 Surplus reserve - enterprise development fund f7=MgFi
盈余公积-利润归还投资 Surplus reserve - reture investment by investment w]wZJ/U`
主营业务收入 Sales ]01`r/->\
主营业务成本 Cost of sales {*yvvb
主营业务税金及附加 Sales tax _?c.m*)A
营业费用 Operating expenses X0.H(p#s
管理费用 General and administrative expenses Xh@K89`uX
财务费用 Financial expenses cJ4My#w
投资收益 Investment income o:d7IL
其他业务收入 Other operating income >. |({;n9
营业外收入 Non-operating income vzIo2,/7
补贴收入 Subsidy income NL9.J@"b
其他业务支出 Other operating expenses n7!T{+ge
营业外支出 Non-operating expenses 4
=yzf
所得税 Income tax FuHBzBoM=
直接人工成本差异(direct labor variance) $C[z]}iOi
直接材料成本差异(direct material variance) )CFJXc:
在产品计价(work-in-process costing) %SmOP sz
联产品成本计算(joint products costing) WcN
4ff-
生产成本汇总程序(accumulation process of procluction cost) FZ-Wgh
0z
制造费用差异(manufacturing expenses variance) OgF[=
实际成本与估计成本(actual cost and estimated cost) Z<vz%7w
工资费用分配(salary costs allocation) h"`\
'(,X
成本曲线(cost curve) ^#_gk uyd!
农业生产成本(agriculture production cost) 8~'cP?
原始成本和重置成本(original cost and replacement cost) lJK]S=cd
工程施工成本 iuV4xyp
直接成本与间接成本(direct cost and indirect cost) SyL"Bmi
可控成本(controllable cost) tiK M+
;C
制造费用分配(manufacturing expenses allocation) xQFRM aQE
理论成本与应用成本(theory cost and practice cost) b^W&-Hh
辅助生产成本分配(auxiliary production cost allocation) \RDN_Z
期间,费用 .}dLqw
成本控制程序(procedure of cost control) , cxqr3
o
成本记录(cost entry, cost recorder cost agenda) ~^F]t$rz
成本计算分批法(job costing method) o]?
yyP
成本计算分步法 (TeH)j!
直接人工成本差异(direct labor variance) ^%\a,~
成本控制方法(cost control method)