递延税款贷项 Deferred taxation credit Cz6bD$5
股本 Share capital Z-3("%_$/
已归还投资 Investment returned kQ"Ax? b
利润分配-其他转入 Profit appropriation - other transfer in .|0$?w
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 1BSn#D nj
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve z9w]{Zd_,d
利润分配-提取储备基金 Profit appropriation - reserve fund cZ3A~dTOR
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 5xQ5)B4k
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund : -$TD('F
利润分配-利润归还投资 Profit appropriation - return investment by profit .Hg{$SAC(w
利润分配-应付优先股股利 Profit appropriation - preference shares dividends `4 wy
*!]
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve `yh][gqVE~
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends <5zr|BTF]F
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares 2V*;=cv~z
期初未分配利润 Retained earnings, beginning of the year %4})_h?j
资本公积-股本溢价 Capital surplus - share premium M zF,is
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve pm 2]
资本公积-接受现金捐赠 Capital surplus - cash donation F^&@[k
7WW
资本公积-股权投资准备 Capital surplus - investment reserve >7z(?nQYT^
资本公积-拨款转入 Capital surplus - subsidiary 3;88a!AA!
资本公积-外币资本折算差额 Capital surplus - foreign currency translation c3WF!~1r
资本公积-其他 Capital surplus - others ,YRBYK:
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve h+}{FB 29
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve #<G:&
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve AoY!f'Z
盈余公积-储备基金 Surplus reserve - reserve fund !&5|:96o
盈余公积-企业发展基金 Surplus reserve - enterprise development fund m~4ik1 wq
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Pm QeO*f+
主营业务收入 Sales #mD_<@@
主营业务成本 Cost of sales &{q<
主营业务税金及附加 Sales tax 2InM(p7j~K
营业费用 Operating expenses c *i,z
管理费用 General and administrative expenses
>8&fFq
财务费用 Financial expenses BU|)lU5 )z
投资收益 Investment income /J9Or{#r
其他业务收入 Other operating income {REGoe=W%
营业外收入 Non-operating income g ;X K3R
补贴收入 Subsidy income v^ v \6uEP
其他业务支出 Other operating expenses A\v53AT
营业外支出 Non-operating expenses )u0 /s'
所得税 Income tax QB ! %
直接人工成本差异(direct labor variance) 40z1Qkmaey
直接材料成本差异(direct material variance) P 6({wx
在产品计价(work-in-process costing) 24wr= 5p]Q
联产品成本计算(joint products costing) "p+JME(
生产成本汇总程序(accumulation process of procluction cost) @LSX@V
制造费用差异(manufacturing expenses variance) [.6bxK
实际成本与估计成本(actual cost and estimated cost) i 1Kq (7
工资费用分配(salary costs allocation) GL,[32~C
成本曲线(cost curve) N#@v`S
农业生产成本(agriculture production cost) N^AlhR^
原始成本和重置成本(original cost and replacement cost) ;|W:,a{kS
工程施工成本 -$49l
直接成本与间接成本(direct cost and indirect cost) Aj(y]p8
可控成本(controllable cost) OX?E3 <8`
制造费用分配(manufacturing expenses allocation) [)il_3t
理论成本与应用成本(theory cost and practice cost) BqDsf5}jpA
辅助生产成本分配(auxiliary production cost allocation) 0uIBaW3s
期间,费用 |?hsMN
成本控制程序(procedure of cost control) 7]~|dc(
成本记录(cost entry, cost recorder cost agenda) y\[q2M<
成本计算分批法(job costing method) m"6K_4r]
成本计算分步法 @ZrNV*&<
直接人工成本差异(direct labor variance) Wtp=1
成本控制方法(cost control method)
