递延税款贷项 Deferred taxation credit 5n{d jP
股本 Share capital c+
e~BN
已归还投资 Investment returned B(k tIy
利润分配-其他转入 Profit appropriation - other transfer in @`dlhz
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ;S '?l0
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ]!&$&t8.
利润分配-提取储备基金 Profit appropriation - reserve fund aU^6FI
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Qd{8.lB~LQ
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ~f[ Y;
利润分配-利润归还投资 Profit appropriation - return investment by profit @Z2np{X:
利润分配-应付优先股股利 Profit appropriation - preference shares dividends }YVF
fi~
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve ts9wSx~[+
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends *tgu@9b
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares Tjhy@3
期初未分配利润 Retained earnings, beginning of the year @XX
PJq;J
资本公积-股本溢价 Capital surplus - share premium y.c6r> }
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve &T~X`{V]`
资本公积-接受现金捐赠 Capital surplus - cash donation -Ep#q&\
资本公积-股权投资准备 Capital surplus - investment reserve +{RTz)e?*
资本公积-拨款转入 Capital surplus - subsidiary YWvD+
资本公积-外币资本折算差额 Capital surplus - foreign currency translation v"W*@7<`S
资本公积-其他 Capital surplus - others %1.F;-GdsW
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve mO;QT
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve [
'lu;1-,
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve <r.QS[:h
盈余公积-储备基金 Surplus reserve - reserve fund
S#?2E8
盈余公积-企业发展基金 Surplus reserve - enterprise development fund .
ump?
M
盈余公积-利润归还投资 Surplus reserve - reture investment by investment r9Ogez ER
主营业务收入 Sales _p*8ke
主营业务成本 Cost of sales *LU/3H|}
主营业务税金及附加 Sales tax V`1{*PrI@L
营业费用 Operating expenses #[bL9R5NC
管理费用 General and administrative expenses 3ie
k>'T
财务费用 Financial expenses ; B
yt'S
投资收益 Investment income UaF~[toX
其他业务收入 Other operating income S`U8\KTi
营业外收入 Non-operating income M{{kO@
P"9
补贴收入 Subsidy income 2Y23!hw
其他业务支出 Other operating expenses 6UuN
-7z!"
营业外支出 Non-operating expenses ^2nrA pF
所得税 Income tax @,TIw[p
直接人工成本差异(direct labor variance) BZ1wE1 t
直接材料成本差异(direct material variance) &hI!mo
在产品计价(work-in-process costing) A*?PH`bY
联产品成本计算(joint products costing) G<n75!
生产成本汇总程序(accumulation process of procluction cost) 1o%#kf
制造费用差异(manufacturing expenses variance) wW1VOj=6V"
实际成本与估计成本(actual cost and estimated cost) jDpA>{O[
工资费用分配(salary costs allocation) _&BK4?H@b
成本曲线(cost curve) uR5+")r@S
农业生产成本(agriculture production cost) ]s AuL!
原始成本和重置成本(original cost and replacement cost) U?le|tK
工程施工成本 ou <3}g
直接成本与间接成本(direct cost and indirect cost) .Y;f9R
可控成本(controllable cost) w;`Jj-
制造费用分配(manufacturing expenses allocation) `\62 iUN
理论成本与应用成本(theory cost and practice cost) = IRot
辅助生产成本分配(auxiliary production cost allocation) d
X cbS<
期间,费用 ?J2A1iuq3
成本控制程序(procedure of cost control) 4d5c]%
成本记录(cost entry, cost recorder cost agenda) t-iXY0%&
成本计算分批法(job costing method) gZ$
8Y7
成本计算分步法 ;+E]F8G9r
直接人工成本差异(direct labor variance) Zek@
xr;]
成本控制方法(cost control method)