递延税款贷项 Deferred taxation credit x/UmpJD+
股本 Share capital dK5|tWJX
已归还投资 Investment returned 8:x{
利润分配-其他转入 Profit appropriation - other transfer in * mzJ)4A
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve wNHvYulI
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve :U,n[.$5'
利润分配-提取储备基金 Profit appropriation - reserve fund *~t&Ux#hj
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 8 f""@TTp
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund y@5{.jsr_
利润分配-利润归还投资 Profit appropriation - return investment by profit lji&]^1
利润分配-应付优先股股利 Profit appropriation - preference shares dividends aSKLSl't`
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve LSR{N|h+)
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends B.e3IM0
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares PD-<D~7
期初未分配利润 Retained earnings, beginning of the year ^1#"FU2cP
资本公积-股本溢价 Capital surplus - share premium yXuF<+CJ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve iiW
s]5
资本公积-接受现金捐赠 Capital surplus - cash donation )}
I>"n
资本公积-股权投资准备 Capital surplus - investment reserve r+4<Lon~
资本公积-拨款转入 Capital surplus - subsidiary .4jU G=
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 69z,_p
$@:
资本公积-其他 Capital surplus - others tp6-j`7u
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve oi@hZniP?
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve KA=cIm
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve cZd9A(1"^
盈余公积-储备基金 Surplus reserve - reserve fund (
}]ae*
盈余公积-企业发展基金 Surplus reserve - enterprise development fund B4hT(;k
盈余公积-利润归还投资 Surplus reserve - reture investment by investment b5-W K;
主营业务收入 Sales (?G?9M#7_
主营业务成本 Cost of sales
Ewfzjc
主营业务税金及附加 Sales tax "sM
3NY
营业费用 Operating expenses 9Y6Ear .W
管理费用 General and administrative expenses J%
Cn
财务费用 Financial expenses 8PR1RCJ
投资收益 Investment income NrHh(:
其他业务收入 Other operating income 7a,/DI2o
营业外收入 Non-operating income 0[f8Gb3
补贴收入 Subsidy income 3gUGfedi
其他业务支出 Other operating expenses 9S.J%*F7
营业外支出 Non-operating expenses 'b?Px}
所得税 Income tax ODggGB` H`
直接人工成本差异(direct labor variance) MmZs|pXk
直接材料成本差异(direct material variance) C78V/{
在产品计价(work-in-process costing) ,?'":T1[
联产品成本计算(joint products costing) 4Jf6uhaE
生产成本汇总程序(accumulation process of procluction cost) u?ALZxj?
制造费用差异(manufacturing expenses variance) '@{'T LMCi
实际成本与估计成本(actual cost and estimated cost) 1x"S^j
工资费用分配(salary costs allocation) *0*1.>Vg
成本曲线(cost curve) ,%bG]5
农业生产成本(agriculture production cost) ?`,Rkg0fe
原始成本和重置成本(original cost and replacement cost) da'7*
&/
工程施工成本 x#-+//
直接成本与间接成本(direct cost and indirect cost) L. %N
可控成本(controllable cost) ;Q1/53Y<
制造费用分配(manufacturing expenses allocation) <b5J"i&m
理论成本与应用成本(theory cost and practice cost) X;~3 U
9
辅助生产成本分配(auxiliary production cost allocation) _o'3v=5T
期间,费用 7sC8|+
成本控制程序(procedure of cost control) ogOUrJ}P
成本记录(cost entry, cost recorder cost agenda) e=8z,.Xk
成本计算分批法(job costing method) b?=>)':f
成本计算分步法 &s+F+8"P+
直接人工成本差异(direct labor variance) BEm~o#D
成本控制方法(cost control method)