递延税款贷项 Deferred taxation credit '~Z#h P
股本 Share capital Q~L"Mr8>V
已归还投资 Investment returned 51Nh"JTy
利润分配-其他转入 Profit appropriation - other transfer in j+E[[
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve jxt^d
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve )iiwxpdw
利润分配-提取储备基金 Profit appropriation - reserve fund !8
#!P
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund CK{.Ic^
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund
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u^
利润分配-利润归还投资 Profit appropriation - return investment by profit qDPpGI-Y2e
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }"{NW!RfP
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve vcsMU|GGh
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends &7gE=E(M
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ;?A?1q8*
期初未分配利润 Retained earnings, beginning of the year `c-(1;Jb
资本公积-股本溢价 Capital surplus - share premium u{@b_75Y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YnCWmlC
资本公积-接受现金捐赠 Capital surplus - cash donation P!Mz5QZ+
资本公积-股权投资准备 Capital surplus - investment reserve N;.cZp2
资本公积-拨款转入 Capital surplus - subsidiary MvO!p
资本公积-外币资本折算差额 Capital surplus - foreign currency translation ,iUYsY
资本公积-其他 Capital surplus - others KT5"/fv
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve F%v?,`_&I
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve aKly1G
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve d_5wMK6O6
盈余公积-储备基金 Surplus reserve - reserve fund Hsoe?kUHF
盈余公积-企业发展基金 Surplus reserve - enterprise development fund OSvv\3=
盈余公积-利润归还投资 Surplus reserve - reture investment by investment A^a9,T
主营业务收入 Sales &;)6G1X1
主营业务成本 Cost of sales u}[Z
=V
主营业务税金及附加 Sales tax 8+b ?/Rn0
营业费用 Operating expenses F> F&+63Q-
管理费用 General and administrative expenses ,B,2t u2
财务费用 Financial expenses Ef}rMkv
投资收益 Investment income <AzM~]"3
其他业务收入 Other operating income $jDp ^ -
营业外收入 Non-operating income m;v/(d>
补贴收入 Subsidy income &
q(D90w.
其他业务支出 Other operating expenses Q\>Kd
N{
营业外支出 Non-operating expenses kdWk{ZT^
所得税 Income tax 9J$z/j;X
直接人工成本差异(direct labor variance) S"Q$ Ol"
直接材料成本差异(direct material variance) ^PCshb##
在产品计价(work-in-process costing) Tk'YpL#U
联产品成本计算(joint products costing) *+E9@r=HF
生产成本汇总程序(accumulation process of procluction cost) e:BKdZGW
制造费用差异(manufacturing expenses variance) n{~Ws^d
实际成本与估计成本(actual cost and estimated cost) [y>;[K
工资费用分配(salary costs allocation) SGU~LW&
成本曲线(cost curve) }v [$uT-q
农业生产成本(agriculture production cost) )32BM+f"77
原始成本和重置成本(original cost and replacement cost) e/?>6'6 5
工程施工成本 #eqy!QdePf
直接成本与间接成本(direct cost and indirect cost) [-@Lbu-|
可控成本(controllable cost) ZW}0{8Dk
制造费用分配(manufacturing expenses allocation) C#5z!z/:%
理论成本与应用成本(theory cost and practice cost) nl 7=Nhh
辅助生产成本分配(auxiliary production cost allocation) >Ic)RPO9
期间,费用 [hf#$Dl|
成本控制程序(procedure of cost control) v:YW[THre
成本记录(cost entry, cost recorder cost agenda) D/CSR=b
成本计算分批法(job costing method) /&>6#3df-
成本计算分步法 HDyus5g
直接人工成本差异(direct labor variance) zl:
5_u=T
成本控制方法(cost control method)