递延税款贷项 Deferred taxation credit N<<O(r
股本 Share capital 0:-z+`RHE
已归还投资 Investment returned Ov4=!o=
利润分配-其他转入 Profit appropriation - other transfer in Udf\;G@
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve w%::~]
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve (pHJEY
利润分配-提取储备基金 Profit appropriation - reserve fund Dm$SW<!l|
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 0!RP7Sx
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund e
z_c;
利润分配-利润归还投资 Profit appropriation - return investment by profit }x&XvI
利润分配-应付优先股股利 Profit appropriation - preference shares dividends t~)4f.F:
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve yE
.st9m
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends yMzy!b Ky
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares l>L?T#v!_
期初未分配利润 Retained earnings, beginning of the year OH@gwC
资本公积-股本溢价 Capital surplus - share premium _00}O+GLM4
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve a8v\H8@X
资本公积-接受现金捐赠 Capital surplus - cash donation }2\Hg
资本公积-股权投资准备 Capital surplus - investment reserve LpI4R
资本公积-拨款转入 Capital surplus - subsidiary =[[I<[BZq
资本公积-外币资本折算差额 Capital surplus - foreign currency translation Zop/ MeI
资本公积-其他 Capital surplus - others 4=`1C-v?q
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve D=Nt0y
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve y+= s/c
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve P: L6Zo-J
盈余公积-储备基金 Surplus reserve - reserve fund
Lsai8 B
盈余公积-企业发展基金 Surplus reserve - enterprise development fund VKfpk^rU
盈余公积-利润归还投资 Surplus reserve - reture investment by investment S6\E
I5S
主营业务收入 Sales t:P7ah
主营业务成本 Cost of sales }'86hnW
主营业务税金及附加 Sales tax MmU`i ,z
营业费用 Operating expenses Bn%?{z)
管理费用 General and administrative expenses q&O9W?E8dG
财务费用 Financial expenses 8G2QI4
投资收益 Investment income MiKq|
其他业务收入 Other operating income MxUQ F?@6
营业外收入 Non-operating income $FD
GHFM
补贴收入 Subsidy income M,yxPHlN
其他业务支出 Other operating expenses >|gXE>
营业外支出 Non-operating expenses 8kr$w$=q
所得税 Income tax H|,d`@U
直接人工成本差异(direct labor variance) :7X{s4AU6
直接材料成本差异(direct material variance) N})vrB;1
在产品计价(work-in-process costing) @HnahD
联产品成本计算(joint products costing) TKbfZw
生产成本汇总程序(accumulation process of procluction cost) __1Hx?f
制造费用差异(manufacturing expenses variance) H6>t to
实际成本与估计成本(actual cost and estimated cost) _VM}]A
工资费用分配(salary costs allocation) ^|vP").aQm
成本曲线(cost curve) ydRS\l
农业生产成本(agriculture production cost) ;j[gE
原始成本和重置成本(original cost and replacement cost) H;@0L}Nu+}
工程施工成本 !6sR|c"~j
直接成本与间接成本(direct cost and indirect cost) k_Sm ep
可控成本(controllable cost) "vkM*HP
制造费用分配(manufacturing expenses allocation) %KN2iNq
理论成本与应用成本(theory cost and practice cost) 'vZy-qHrV
辅助生产成本分配(auxiliary production cost allocation) EP<{3fy
期间,费用 ^^24a_+2
成本控制程序(procedure of cost control) ,1-idpnX
成本记录(cost entry, cost recorder cost agenda) 8Fbt >-N<\
成本计算分批法(job costing method) #6mw CA|
成本计算分步法 x_/l,4_
直接人工成本差异(direct labor variance) qlg.\H:W~
成本控制方法(cost control method)