递延税款贷项 Deferred taxation credit sHPeAa22
股本 Share capital aYc<C$:NC"
已归还投资 Investment returned hHDLrr
利润分配-其他转入 Profit appropriation - other transfer in a!u5 }[{
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve WLVkrTvX
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve B2LXF3#/
利润分配-提取储备基金 Profit appropriation - reserve fund -nUK%a"(D
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund ofz?L# :2
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund #E\6 :U nT
利润分配-利润归还投资 Profit appropriation - return investment by profit w<]-~`
K
利润分配-应付优先股股利 Profit appropriation - preference shares dividends *""W`x
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ([rSYK pi
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends pz/W #VN
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 7042 ?\\=
期初未分配利润 Retained earnings, beginning of the year O/(vimx.#F
资本公积-股本溢价 Capital surplus - share premium l(F\5Ys
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &dni6E4
资本公积-接受现金捐赠 Capital surplus - cash donation -h
^ MX
资本公积-股权投资准备 Capital surplus - investment reserve qq[Dr|%7
资本公积-拨款转入 Capital surplus - subsidiary bF,.6iKI
资本公积-外币资本折算差额 Capital surplus - foreign currency translation s?9Y3]&+&M
资本公积-其他 Capital surplus - others Bzt:9hr6BO
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 'Yb E%i}
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve gzW{h0iRr
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve lMg#zT !?
盈余公积-储备基金 Surplus reserve - reserve fund (=1zMZ o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund A yn $,
盈余公积-利润归还投资 Surplus reserve - reture investment by investment rADzJ#CU \
主营业务收入 Sales p__N6a
主营业务成本 Cost of sales 'q}f3u >
主营业务税金及附加 Sales tax "j8=%J{
营业费用 Operating expenses L5|g \Y`
管理费用 General and administrative expenses 1L7^g*
财务费用 Financial expenses SG0P Q
投资收益 Investment income kou7_4oS
其他业务收入 Other operating income B` +,
8
营业外收入 Non-operating income G7-k ,P^
补贴收入 Subsidy income 1Q9Hs(s
其他业务支出 Other operating expenses ){eQ.yW
营业外支出 Non-operating expenses |:2B )X
所得税 Income tax q*a~9.i @
直接人工成本差异(direct labor variance) bNm]h.
直接材料成本差异(direct material variance) q j9q
在产品计价(work-in-process costing) WMW
Mb3
联产品成本计算(joint products costing) B~ & }Mv
生产成本汇总程序(accumulation process of procluction cost) Z8Vof~
制造费用差异(manufacturing expenses variance) ,D<U PtPQ
实际成本与估计成本(actual cost and estimated cost) a +~b3
工资费用分配(salary costs allocation) 7ju38@+
成本曲线(cost curve) u.?jW vcv
农业生产成本(agriculture production cost) O?A%
原始成本和重置成本(original cost and replacement cost) B J
I N
工程施工成本 asmu<
直接成本与间接成本(direct cost and indirect cost) utC^wA5U~
可控成本(controllable cost) cg9}T[A
制造费用分配(manufacturing expenses allocation) vW? /:
理论成本与应用成本(theory cost and practice cost) R1% J6w Zq
辅助生产成本分配(auxiliary production cost allocation) ^mC,Z+!
期间,费用 {&B0kjf
成本控制程序(procedure of cost control) t6\--lk_
成本记录(cost entry, cost recorder cost agenda) UM]3MS:[
成本计算分批法(job costing method) =
8y,7u)
成本计算分步法 5e0d;R d
直接人工成本差异(direct labor variance) Y H^@8
成本控制方法(cost control method)
