递延税款贷项 Deferred taxation credit AX!>l;
股本 Share capital ?D(FNd
已归还投资 Investment returned ;4kx >x*H
利润分配-其他转入 Profit appropriation - other transfer in PG6L]o^
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve #K#Mv/
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve ,.oa,sku
利润分配-提取储备基金 Profit appropriation - reserve fund ;Lsjh#
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund Vo9>o@FlLM
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund R] Disljq
利润分配-利润归还投资 Profit appropriation - return investment by profit O+o ;aa6
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 'l'
X^LMD
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve eMN+qkvH
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends Ep<!zO|
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares <+\k&W&Y|y
期初未分配利润 Retained earnings, beginning of the year V9zywM
资本公积-股本溢价 Capital surplus - share premium 2~M;L&9-
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve DhWWN>I
资本公积-接受现金捐赠 Capital surplus - cash donation 13.{Y)
资本公积-股权投资准备 Capital surplus - investment reserve *9dV/TT~f[
资本公积-拨款转入 Capital surplus - subsidiary cB ab2/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation q8?=*1g
资本公积-其他 Capital surplus - others np-T&Pz2
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve K5!";V
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve T/wM(pr'
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v~V;+S=
gz
盈余公积-储备基金 Surplus reserve - reserve fund Bw3F7W~l
盈余公积-企业发展基金 Surplus reserve - enterprise development fund NWJcFj_
盈余公积-利润归还投资 Surplus reserve - reture investment by investment JlC<MQ?
主营业务收入 Sales [xtK"E#
主营业务成本 Cost of sales wX)efLmyhY
主营业务税金及附加 Sales tax O1?B{F/ e
营业费用 Operating expenses n5bXQ
管理费用 General and administrative expenses ;48P vw>g}
财务费用 Financial expenses \;-=ODC
投资收益 Investment income >`hSye{
其他业务收入 Other operating income X2\E9hJg
营业外收入 Non-operating income 'bB>$E
补贴收入 Subsidy income ;Ze"<U
其他业务支出 Other operating expenses k40Ep(M}
营业外支出 Non-operating expenses BgJkrv7~
所得税 Income tax E\R raPkQT
直接人工成本差异(direct labor variance) uX[O,l^}
直接材料成本差异(direct material variance) c8#
T:HM|`
在产品计价(work-in-process costing) <Gr9^C
联产品成本计算(joint products costing) xw4ey<"I
生产成本汇总程序(accumulation process of procluction cost) CgVh\4,a
制造费用差异(manufacturing expenses variance) 09R,'QJ|
实际成本与估计成本(actual cost and estimated cost) rD0k%-{{
工资费用分配(salary costs allocation) @Pxw hlxa
成本曲线(cost curve) gI)w^7Gi
农业生产成本(agriculture production cost) OlEpid'Z
原始成本和重置成本(original cost and replacement cost) 5R,la\!bQ
工程施工成本 G%2P
直接成本与间接成本(direct cost and indirect cost) '"`
Lv/
可控成本(controllable cost) 4id3P{aU
制造费用分配(manufacturing expenses allocation) T(Y}V[0+
理论成本与应用成本(theory cost and practice cost) Rr+qgt;f5
辅助生产成本分配(auxiliary production cost allocation) PSW#^o
期间,费用 4-y6MH
成本控制程序(procedure of cost control) 0SJ{@*
成本记录(cost entry, cost recorder cost agenda) _/|8%])
成本计算分批法(job costing method) gWFL
成本计算分步法 X,>(Y8
直接人工成本差异(direct labor variance) r~)VGdB+
成本控制方法(cost control method)