递延税款贷项 Deferred taxation credit q0iJy@?A
股本 Share capital 83n%p
S4x
已归还投资 Investment returned Ot2o=^Ng
利润分配-其他转入 Profit appropriation - other transfer in /'+>/
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve rW:krx9
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve HeOdCr-PN
利润分配-提取储备基金 Profit appropriation - reserve fund t:2v`uk
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund yO q@w!xz
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund mHxR4%i5
利润分配-利润归还投资 Profit appropriation - return investment by profit $"r9U|6kk
利润分配-应付优先股股利 Profit appropriation - preference shares dividends m1l6
QcT1
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve +!/ATR%Uci
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ]mTBD<3\
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares FQ]/c#J
期初未分配利润 Retained earnings, beginning of the year jN\u}!\O
资本公积-股本溢价 Capital surplus - share premium p49]{2GXb
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve QO2cTk
m
资本公积-接受现金捐赠 Capital surplus - cash donation VPe0\?!d
资本公积-股权投资准备 Capital surplus - investment reserve FJ:^pROpm
资本公积-拨款转入 Capital surplus - subsidiary ilA45@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation =]Vz=<
资本公积-其他 Capital surplus - others \84t\jKR
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve v1.3gzR
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ffZ~r%25{
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve Y@Uk P+{f=
盈余公积-储备基金 Surplus reserve - reserve fund 1~5DIU^
盈余公积-企业发展基金 Surplus reserve - enterprise development fund (N7uaZ?Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment an"&'D}U
主营业务收入 Sales |'Fe?~P`
主营业务成本 Cost of sales *l+#<5x
主营业务税金及附加 Sales tax 9a}9cMJ^"
营业费用 Operating expenses F5h/>
管理费用 General and administrative expenses i[v4[C=WB!
财务费用 Financial expenses \^x{NV@v42
投资收益 Investment income Zw.8B0W
其他业务收入 Other operating income CSO'``16
营业外收入 Non-operating income O>~,RI!
补贴收入 Subsidy income /yOx=V
其他业务支出 Other operating expenses Lo%n{*if
营业外支出 Non-operating expenses F (*B1J2_g
所得税 Income tax -V2\s
直接人工成本差异(direct labor variance) #BC"bY
直接材料成本差异(direct material variance) c-a,__c?hx
在产品计价(work-in-process costing) szI7I$Qb
联产品成本计算(joint products costing) kZ40a\9
Ye
生产成本汇总程序(accumulation process of procluction cost) XKoY!Y\
制造费用差异(manufacturing expenses variance) 6':iW~iI
实际成本与估计成本(actual cost and estimated cost) p3I"LY
工资费用分配(salary costs allocation) #b/qR^2qW
成本曲线(cost curve) rE3dHJN;
农业生产成本(agriculture production cost) b)LT[>f
原始成本和重置成本(original cost and replacement cost) 3S^0%"fY
工程施工成本 c{z$^)A/
直接成本与间接成本(direct cost and indirect cost) LdPLC':}x|
可控成本(controllable cost) YuX JT*
制造费用分配(manufacturing expenses allocation) p0+^wXi)
理论成本与应用成本(theory cost and practice cost) /^.|m3
辅助生产成本分配(auxiliary production cost allocation) 2w 2Bc+#o
期间,费用 oBzl=N3<
成本控制程序(procedure of cost control) fab'\|Y
成本记录(cost entry, cost recorder cost agenda) =BJe)!b
成本计算分批法(job costing method) +iVEA(0&$
成本计算分步法 :|S zD4Ag
直接人工成本差异(direct labor variance) N[%u>!
成本控制方法(cost control method)