递延税款贷项 Deferred taxation credit p ZTrh&I]
股本 Share capital Gb\PubJ
已归还投资 Investment returned 0~^RHb.NA8
利润分配-其他转入 Profit appropriation - other transfer in ; s/<wx-C
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve ikV;]ox
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve +lqGf
利润分配-提取储备基金 Profit appropriation - reserve fund M
lR~`B}m
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund -;L'Jb>s76
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund 9D
Np
利润分配-利润归还投资 Profit appropriation - return investment by profit >- \bLr
利润分配-应付优先股股利 Profit appropriation - preference shares dividends wqF?o
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve W
H/.h$
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends -m%`Di!E
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares OpEH4X.Z
期初未分配利润 Retained earnings, beginning of the year uwSSrT
资本公积-股本溢价 Capital surplus - share premium <SI|)M,, 3
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ~EPVu
资本公积-接受现金捐赠 Capital surplus - cash donation !
I0xq"
资本公积-股权投资准备 Capital surplus - investment reserve ggx_h
资本公积-拨款转入 Capital surplus - subsidiary KaNs>[a8
资本公积-外币资本折算差额 Capital surplus - foreign currency translation nOL"6%q
资本公积-其他 Capital surplus - others XH$r(@Z\7
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve kygw}|, N
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve bT
aKB-
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve w&aZ 97{
盈余公积-储备基金 Surplus reserve - reserve fund Xi98:0<=
盈余公积-企业发展基金 Surplus reserve - enterprise development fund ZhA_d#qH
盈余公积-利润归还投资 Surplus reserve - reture investment by investment aLGq<6Ja
主营业务收入 Sales ujX;wGje
主营业务成本 Cost of sales Wjw,LwB
主营业务税金及附加 Sales tax VE|l;aXi
营业费用 Operating expenses #;j:;LRU
管理费用 General and administrative expenses Qw}1q!89
财务费用 Financial expenses Tn#Co$<
投资收益 Investment income *(F`NJ 3
其他业务收入 Other operating income 1
&9|~">{C
营业外收入 Non-operating income Lz'VQO1U=
补贴收入 Subsidy income RDp
其他业务支出 Other operating expenses QkdcW>:a7
营业外支出 Non-operating expenses F+V!p4G
所得税 Income tax <ukBAux,D
直接人工成本差异(direct labor variance) YOD.y!.zq7
直接材料成本差异(direct material variance) v\Uk?V5T
在产品计价(work-in-process costing) 7#0buXBg
联产品成本计算(joint products costing) zXn-E
生产成本汇总程序(accumulation process of procluction cost) M Irx,d
制造费用差异(manufacturing expenses variance) 27e!KG[&
实际成本与估计成本(actual cost and estimated cost) N7+L@CC6T
工资费用分配(salary costs allocation) E+]9!fDy<
成本曲线(cost curve) go uU
农业生产成本(agriculture production cost) J+u}uN@
原始成本和重置成本(original cost and replacement cost) 20;9XJmjl
工程施工成本 F~mIV;BP
直接成本与间接成本(direct cost and indirect cost) /*mF:40M;
可控成本(controllable cost) lT^su'+bk
制造费用分配(manufacturing expenses allocation) R-13DVK
理论成本与应用成本(theory cost and practice cost) CJ
:V %|
辅助生产成本分配(auxiliary production cost allocation) WEimJrAn
期间,费用 Rm} ym9
成本控制程序(procedure of cost control) 6}"c4^k6
成本记录(cost entry, cost recorder cost agenda) 9{toPED
成本计算分批法(job costing method) TN2Ln?[xU
成本计算分步法 bO=|utpk
直接人工成本差异(direct labor variance) !*N9PUM
成本控制方法(cost control method)