递延税款贷项 Deferred taxation credit :&m0eZZ%
股本 Share capital `o%Ua0x2
已归还投资 Investment returned u:>*~$f
利润分配-其他转入 Profit appropriation - other transfer in 6~Y`<#X5J
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @}tk/7-E
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve b(_PV#@$
利润分配-提取储备基金 Profit appropriation - reserve fund $kh
6-y@
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund F"a31`L>H
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund k&o1z'<C
利润分配-利润归还投资 Profit appropriation - return investment by profit XtIY8wsP
利润分配-应付优先股股利 Profit appropriation - preference shares dividends +| Mi lwr
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve #+;0=6+SM
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends ~ym-Szo
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares "0 {t~?ol
期初未分配利润 Retained earnings, beginning of the year SI;SnF'[7
资本公积-股本溢价 Capital surplus - share premium HNV"'p;
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve +w+qTZyky
资本公积-接受现金捐赠 Capital surplus - cash donation $1myf Z
资本公积-股权投资准备 Capital surplus - investment reserve =)2!qo
E
资本公积-拨款转入 Capital surplus - subsidiary FhMl+Ou
资本公积-外币资本折算差额 Capital surplus - foreign currency translation z.*=3
资本公积-其他 Capital surplus - others #}zL? s^G
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve d<v)ovQJ]
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 5OX5\ #Ux
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve vU,
]UJ}
盈余公积-储备基金 Surplus reserve - reserve fund u )KtvC!
盈余公积-企业发展基金 Surplus reserve - enterprise development fund si|b>R&Z
盈余公积-利润归还投资 Surplus reserve - reture investment by investment z*&r@P
-
主营业务收入 Sales M-NY& @Nj
主营业务成本 Cost of sales +FYhDB~m
主营业务税金及附加 Sales tax }t.VH:02y
营业费用 Operating expenses lof}isOz
管理费用 General and administrative expenses =#{i;CC%
财务费用 Financial expenses c
h]Q% M
投资收益 Investment income =]F15:%Z q
其他业务收入 Other operating income R6 dD17
营业外收入 Non-operating income 3 0$Q5]T
补贴收入 Subsidy income .\b # 0w
其他业务支出 Other operating expenses I)F3sS45}
营业外支出 Non-operating expenses j!QP>AM|`
所得税 Income tax 06vxsT@
直接人工成本差异(direct labor variance) 0 x8aKq\'
直接材料成本差异(direct material variance) UZqk2D
在产品计价(work-in-process costing) |%-:qk4r G
联产品成本计算(joint products costing) DmgWIede|:
生产成本汇总程序(accumulation process of procluction cost) @@Vf"o+S
制造费用差异(manufacturing expenses variance) 4) ~ GHb
实际成本与估计成本(actual cost and estimated cost) 7eekTh, ?
工资费用分配(salary costs allocation) s1NRUV2E
成本曲线(cost curve) -4'yC_8t
农业生产成本(agriculture production cost) R?$ Nl
原始成本和重置成本(original cost and replacement cost) qddP -uN
工程施工成本 C~a- R#
直接成本与间接成本(direct cost and indirect cost) xt"GO
b
可控成本(controllable cost) Ga} &%
制造费用分配(manufacturing expenses allocation) jaI mO
理论成本与应用成本(theory cost and practice cost) o%\ pI%
辅助生产成本分配(auxiliary production cost allocation) j{u! /FD
期间,费用 *,d>(\&[f
成本控制程序(procedure of cost control) _<1uO=km6
成本记录(cost entry, cost recorder cost agenda) U m9]X@z
成本计算分批法(job costing method) ~#jD/
成本计算分步法 b_T?jCyW
直接人工成本差异(direct labor variance) naoH 685R4
成本控制方法(cost control method)
