递延税款贷项 Deferred taxation credit N T+%u-
股本 Share capital t;X
!+
已归还投资 Investment returned =yo?] ZS
利润分配-其他转入 Profit appropriation - other transfer in ~k>H4hV3
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve /NRdBN
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ;LEO+,6
利润分配-提取储备基金 Profit appropriation - reserve fund }jTCzqHW]
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund MNd8#01q`
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund Za,rht
利润分配-利润归还投资 Profit appropriation - return investment by profit 1t7 vP;
利润分配-应付优先股股利 Profit appropriation - preference shares dividends &,E^y,r
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve !9w3/Gthj
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends S9BwCKH
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares AmYqrmJ
期初未分配利润 Retained earnings, beginning of the year =(\
/+
0-[
资本公积-股本溢价 Capital surplus - share premium 'MZX"t
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve Q'-g+aN
资本公积-接受现金捐赠 Capital surplus - cash donation d +0(H
资本公积-股权投资准备 Capital surplus - investment reserve h# R;'9*V
资本公积-拨款转入 Capital surplus - subsidiary b
{fZU?o
资本公积-外币资本折算差额 Capital surplus - foreign currency translation BPRhGG|9j
资本公积-其他 Capital surplus - others XL!\Lx
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve M.B0)
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve
%T9'dcM
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve IJX75hE0g
盈余公积-储备基金 Surplus reserve - reserve fund ig
G8L
盈余公积-企业发展基金 Surplus reserve - enterprise development fund vb^/DMhz
盈余公积-利润归还投资 Surplus reserve - reture investment by investment hH Kd+QpI
主营业务收入 Sales rBNl%+ sB
主营业务成本 Cost of sales =e\E{K'f@
主营业务税金及附加 Sales tax YT:])[gVV
营业费用 Operating expenses
:)7{$
OR&
管理费用 General and administrative expenses um.s:vj$
财务费用 Financial expenses rqa?A}'
投资收益 Investment income <zUU`
其他业务收入 Other operating income )0F\[Jl}
营业外收入 Non-operating income oqM(?3 yv
补贴收入 Subsidy income %K@s0uQ
其他业务支出 Other operating expenses 79}voDFd
营业外支出 Non-operating expenses xnz(hz6
所得税 Income tax m]}%Ag^x
直接人工成本差异(direct labor variance) C|"BMam
直接材料成本差异(direct material variance) MZ9{*y[z
在产品计价(work-in-process costing) +-8u09-F
联产品成本计算(joint products costing) {|cuu"j26
生产成本汇总程序(accumulation process of procluction cost) ^uZ!e+
制造费用差异(manufacturing expenses variance) :.xdG
>\n3
实际成本与估计成本(actual cost and estimated cost) 4DGc[
工资费用分配(salary costs allocation) M? 7
CBqZ
成本曲线(cost curve) (y^[k {#
农业生产成本(agriculture production cost) +[W_Jz
原始成本和重置成本(original cost and replacement cost)
Y"eR&d
工程施工成本 wD9Gl.uQ
直接成本与间接成本(direct cost and indirect cost) fg[]>:ZT.
可控成本(controllable cost) 'dT JE--@
制造费用分配(manufacturing expenses allocation) fMg3
理论成本与应用成本(theory cost and practice cost) OXT'$]p.*
辅助生产成本分配(auxiliary production cost allocation) G3 h&nH,>
期间,费用 e[5=?p@|
成本控制程序(procedure of cost control) E]Wnl\Be
成本记录(cost entry, cost recorder cost agenda) F|Y}X|x8Q
成本计算分批法(job costing method) J2tD).G
成本计算分步法 Xgq-r $O2X
直接人工成本差异(direct labor variance) IvJ;9d
成本控制方法(cost control method)