递延税款贷项 Deferred taxation credit OR9){qP
股本 Share capital el%Qxak`"
已归还投资 Investment returned )1,&YJM*6l
利润分配-其他转入 Profit appropriation - other transfer in I$LO0avvH2
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve DIAP2LR ?
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve /0uinx
利润分配-提取储备基金 Profit appropriation - reserve fund qsRh ihPX
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund }{y$$X<:
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund gk#rA/x
利润分配-利润归还投资 Profit appropriation - return investment by profit q}i87a;m
利润分配-应付优先股股利 Profit appropriation - preference shares dividends 4\3t
5n
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve A&'%ou
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 8IH gsW";
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares ?0a 0 R
期初未分配利润 Retained earnings, beginning of the year R 2s>;V.:
资本公积-股本溢价 Capital surplus - share premium wp*1HnWj8Y
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve YLo$n
资本公积-接受现金捐赠 Capital surplus - cash donation B$Z!E%a;
资本公积-股权投资准备 Capital surplus - investment reserve 3\G=J
资本公积-拨款转入 Capital surplus - subsidiary aB)DX
资本公积-外币资本折算差额 Capital surplus - foreign currency translation <hbbFL}|%
资本公积-其他 Capital surplus - others
6zWvd
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve 5XHkRcESZ
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve dFFqs&c Q
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve 0Kk*~gR?
盈余公积-储备基金 Surplus reserve - reserve fund m~eWQ_a]C@
盈余公积-企业发展基金 Surplus reserve - enterprise development fund O :^[4$~
盈余公积-利润归还投资 Surplus reserve - reture investment by investment O2dgdtm
主营业务收入 Sales c,wU?8Nc|$
主营业务成本 Cost of sales i#=X#_
+El
主营业务税金及附加 Sales tax aO%FQ)BT
营业费用 Operating expenses `.g8JC\_m
管理费用 General and administrative expenses -pu\p-Z
财务费用 Financial expenses 9 a%@j
]
投资收益 Investment income du,-]fF
其他业务收入 Other operating income ={'($t%|T
营业外收入 Non-operating income rg}kxvu
补贴收入 Subsidy income {eEWfMKIn
其他业务支出 Other operating expenses <GRf
%zJ
营业外支出 Non-operating expenses JUFO.m^w
所得税 Income tax {Xd5e@:Js
直接人工成本差异(direct labor variance) w"i Zn
直接材料成本差异(direct material variance) 4?&a?*M
在产品计价(work-in-process costing) CF"3<*%x
联产品成本计算(joint products costing) F4%[R)
生产成本汇总程序(accumulation process of procluction cost) Dt.Wb&V_w
制造费用差异(manufacturing expenses variance) q?4uH;h:^G
实际成本与估计成本(actual cost and estimated cost) -Wk"o?}q
工资费用分配(salary costs allocation) jt--w"|-r
成本曲线(cost curve) VBJ]d|
农业生产成本(agriculture production cost) vq7%SEkES
原始成本和重置成本(original cost and replacement cost) nn:pf1
工程施工成本 rC `s;w
直接成本与间接成本(direct cost and indirect cost) );DIrA
可控成本(controllable cost) J9.p8A^^2
制造费用分配(manufacturing expenses allocation) q"<-
理论成本与应用成本(theory cost and practice cost) eE%yo3
辅助生产成本分配(auxiliary production cost allocation) y03a\K5[KQ
期间,费用 4>C=:w
成本控制程序(procedure of cost control) |7x^@i9w
成本记录(cost entry, cost recorder cost agenda) #!,`EU
成本计算分批法(job costing method) RgA4@J#
成本计算分步法 *+4iBpyiB
直接人工成本差异(direct labor variance) F|`B2Gr
成本控制方法(cost control method)