递延税款贷项 Deferred taxation credit Wd_cNR\
股本 Share capital 1y5$
已归还投资 Investment returned rpT{0>5
利润分配-其他转入 Profit appropriation - other transfer in |O]oX[~
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve | <ZkJR3B
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve W}5 H'D
利润分配-提取储备基金 Profit appropriation - reserve fund qm)KO 4
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund O$=)
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund IFY,j8~q
利润分配-利润归还投资 Profit appropriation - return investment by profit sm>Hkci%
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ZSTpA,+6
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 5PQ
s1B
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends :bA@
u>
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares n'#(iW)f
期初未分配利润 Retained earnings, beginning of the year \ns#l@B
资本公积-股本溢价 Capital surplus - share premium d6.9]V?
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ,{{uRs/
资本公积-接受现金捐赠 Capital surplus - cash donation 7^J-5lY3S
资本公积-股权投资准备 Capital surplus - investment reserve X=p~`Ar M{
资本公积-拨款转入 Capital surplus - subsidiary q_N8JQg
资本公积-外币资本折算差额 Capital surplus - foreign currency translation O$%C(n(
资本公积-其他 Capital surplus - others 0F<O \
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ;mLbJT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /N
^%=G#
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve f#p.=F$
盈余公积-储备基金 Surplus reserve - reserve fund ntSPHK|'
盈余公积-企业发展基金 Surplus reserve - enterprise development fund { [4Y(l1
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 66%#$WH#
主营业务收入 Sales w%1B_PyDg
主营业务成本 Cost of sales Cse@>27s
主营业务税金及附加 Sales tax d*lnXzQor
营业费用 Operating expenses -< 7KW0CA
管理费用 General and administrative expenses /y,~?
财务费用 Financial expenses B*owV%
投资收益 Investment income e6f!6a+%
其他业务收入 Other operating income .O'gD.|^N
营业外收入 Non-operating income `
m`Sl[6
补贴收入 Subsidy income AX%9k
其他业务支出 Other operating expenses F^=|NlU&%
营业外支出 Non-operating expenses >29eu^~nh
所得税 Income tax zy#E qv
直接人工成本差异(direct labor variance) qfY.X&]PU
直接材料成本差异(direct material variance) Qko}rd_M
在产品计价(work-in-process costing) {cv,Tz[Q>
联产品成本计算(joint products costing) @Ey(0BxNu
生产成本汇总程序(accumulation process of procluction cost) O4&/g-
制造费用差异(manufacturing expenses variance) ~`M GXd"o
实际成本与估计成本(actual cost and estimated cost) =ot`V; Q>
工资费用分配(salary costs allocation) {nbD5 ?
成本曲线(cost curve) Y:VM5r)
农业生产成本(agriculture production cost) }
tU<RvT
原始成本和重置成本(original cost and replacement cost) UG+wRX :dA
工程施工成本 sf?D4UdIH
直接成本与间接成本(direct cost and indirect cost) SF;;4og
可控成本(controllable cost) S[NV-)r=
制造费用分配(manufacturing expenses allocation) z1LATy
理论成本与应用成本(theory cost and practice cost) _SC>EP8:Z
辅助生产成本分配(auxiliary production cost allocation) *kxk@(lT?
期间,费用 e@L'H)w,
成本控制程序(procedure of cost control) 2&]UFg:8Q
成本记录(cost entry, cost recorder cost agenda) &K`[SX=
成本计算分批法(job costing method) fZXJPy;n
成本计算分步法 {61NLF\0H
直接人工成本差异(direct labor variance) oa`,|dA"
成本控制方法(cost control method)