递延税款贷项 Deferred taxation credit XZj3x',;
股本 Share capital HK`r9frn
已归还投资 Investment returned /F}dC/W
利润分配-其他转入 Profit appropriation - other transfer in @Zfg]L{Lr
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FES0lw{G#
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve { &pBy
利润分配-提取储备基金 Profit appropriation - reserve fund j.KV:zJU
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund 3SI%>CO}
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund s,7OoLE
利润分配-利润归还投资 Profit appropriation - return investment by profit ,~XAV ;+
利润分配-应付优先股股利 Profit appropriation - preference shares dividends "tmr
s
_~
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve bJFqyK:6
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends gTg[!}_;\N
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares *N%)+-
期初未分配利润 Retained earnings, beginning of the year 1c:/c|shQ_
资本公积-股本溢价 Capital surplus - share premium XknbcA|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve r,wC5%&Za
资本公积-接受现金捐赠 Capital surplus - cash donation K#dG'/M|Pb
资本公积-股权投资准备 Capital surplus - investment reserve z#+Sf.
资本公积-拨款转入 Capital surplus - subsidiary $A>]lL
o0
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 6bBNC2K$-
资本公积-其他 Capital surplus - others @Pf['BF"
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve ,UneS
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve 3+V.9TL'a
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve |S3wCG
盈余公积-储备基金 Surplus reserve - reserve fund 6x@4gPy[
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Gvquv\
盈余公积-利润归还投资 Surplus reserve - reture investment by investment Qe]aI7Ei
主营业务收入 Sales p
?x]|`M
主营业务成本 Cost of sales x^y&<tA
主营业务税金及附加 Sales tax 6#kK
营业费用 Operating expenses 'HvJ]}p
管理费用 General and administrative expenses b`|,rfq^AZ
财务费用 Financial expenses kS)|oUK
投资收益 Investment income }Hb_8P
其他业务收入 Other operating income q(}#{OO
营业外收入 Non-operating income 36yIfC,
补贴收入 Subsidy income gr4JaV
其他业务支出 Other operating expenses C.+:FY.H
营业外支出 Non-operating expenses h~k+!\
所得税 Income tax 6jz~q~
I
直接人工成本差异(direct labor variance) Zu/1:8x
直接材料成本差异(direct material variance) )h/Qxf
在产品计价(work-in-process costing) V#V<Kz
联产品成本计算(joint products costing) .a}!!\@
生产成本汇总程序(accumulation process of procluction cost) 6o]>lQ}
制造费用差异(manufacturing expenses variance) kTo{W]9]
实际成本与估计成本(actual cost and estimated cost) 6KKQ)DNu_
工资费用分配(salary costs allocation) IUQYoKz4}A
成本曲线(cost curve)
QVWUm!
农业生产成本(agriculture production cost) v\Zq=,+
原始成本和重置成本(original cost and replacement cost) laaoIL^
工程施工成本 W+aW2
直接成本与间接成本(direct cost and indirect cost) '#CYw=S+
可控成本(controllable cost) saR9_
ux
制造费用分配(manufacturing expenses allocation) BzI(
理论成本与应用成本(theory cost and practice cost) -FQS5Zb.!
辅助生产成本分配(auxiliary production cost allocation) p.!p6ve){
期间,费用
_c
QhT
成本控制程序(procedure of cost control) T_~xDQ` v
成本记录(cost entry, cost recorder cost agenda) !6`&0eY
成本计算分批法(job costing method) n)R[T.E)+
成本计算分步法 cDh\$7'b
直接人工成本差异(direct labor variance) tDNo; f
成本控制方法(cost control method)