递延税款贷项 Deferred taxation credit 7niI65
股本 Share capital Wp//SV
已归还投资 Investment returned &MGM9
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利润分配-其他转入 Profit appropriation - other transfer in 9w$+Qc
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve j6BFh=?D
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve vFsl]|<;8
利润分配-提取储备基金 Profit appropriation - reserve fund Ai5D[ykX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund &(A'uX.>pr
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund LS4E.Xdn
利润分配-利润归还投资 Profit appropriation - return investment by profit u]Dds;~"b
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 3mXRLx=0>
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve tnC,1HV0[
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends # |,c3$
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G4)X~.Fy
期初未分配利润 Retained earnings, beginning of the year o*s3"Ib
资本公积-股本溢价 Capital surplus - share premium f_ UwIP
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve IHj9n>c)[
资本公积-接受现金捐赠 Capital surplus - cash donation /@]@Tz@'
资本公积-股权投资准备 Capital surplus - investment reserve 0/zgjT|fe
资本公积-拨款转入 Capital surplus - subsidiary $(;0;!t.
资本公积-外币资本折算差额 Capital surplus - foreign currency translation L_}F.nbS5
资本公积-其他 Capital surplus - others ;r3|EA35
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve xMo'SpVz:
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve B0:/7Ld$Ml
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve @'FO M
盈余公积-储备基金 Surplus reserve - reserve fund _~uYNvmg
盈余公积-企业发展基金 Surplus reserve - enterprise development fund q@Sj$
盈余公积-利润归还投资 Surplus reserve - reture investment by investment z229:L6"
主营业务收入 Sales hB-<GGcO <
主营业务成本 Cost of sales 5w@Q %'o`I
主营业务税金及附加 Sales tax O:W4W=K
营业费用 Operating expenses 0vcM+ }rw
管理费用 General and administrative expenses t}-rN5GO
财务费用 Financial expenses |BA<> WE
投资收益 Investment income p`3$NCJN
其他业务收入 Other operating income |=ljN7]!
营业外收入 Non-operating income
;.b^A
补贴收入 Subsidy income JiCy77H
其他业务支出 Other operating expenses )n1 7}Qm`V
营业外支出 Non-operating expenses 2f.4P]s`T
所得税 Income tax VHTr;(]hk
直接人工成本差异(direct labor variance) )`
90*
直接材料成本差异(direct material variance) w}``2djR'W
在产品计价(work-in-process costing) [Xo}CU
联产品成本计算(joint products costing) 3dC;B@
生产成本汇总程序(accumulation process of procluction cost) kIYV%O
制造费用差异(manufacturing expenses variance) g(F? qP_K
实际成本与估计成本(actual cost and estimated cost) Fx' E"d
工资费用分配(salary costs allocation) ?$AWY\
成本曲线(cost curve) ~QE- $;
农业生产成本(agriculture production cost) ]$?\,`
原始成本和重置成本(original cost and replacement cost) "\1QJ
工程施工成本
BH`GUIk
直接成本与间接成本(direct cost and indirect cost) 5 _
a-nWQ
可控成本(controllable cost) >X-*Hu'U#
制造费用分配(manufacturing expenses allocation) '.d]n(/lZd
理论成本与应用成本(theory cost and practice cost) rgXD>yu(
辅助生产成本分配(auxiliary production cost allocation) ^ ]CQd
期间,费用 nV&v@g4Tt
成本控制程序(procedure of cost control) ELQc:
t
-2
成本记录(cost entry, cost recorder cost agenda) DU1\ K
成本计算分批法(job costing method) txXt<]N
成本计算分步法 #[ch?K
直接人工成本差异(direct labor variance) UqZ#mK i
成本控制方法(cost control method)