递延税款贷项 Deferred taxation credit hBi/lHu'
股本 Share capital \,ne7G21j
已归还投资 Investment returned 7n,=`0{r
利润分配-其他转入 Profit appropriation - other transfer in "!ks7 :}v
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve gI!d*]{BP
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve RT|1M"?$
利润分配-提取储备基金 Profit appropriation - reserve fund ;Z); k`j
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund V1haAP[#
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund ^?NLA&v<
利润分配-利润归还投资 Profit appropriation - return investment by profit ohjl*dw
利润分配-应付优先股股利 Profit appropriation - preference shares dividends uS5G(} [
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve 6MNr H
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends vXm'ARj
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares G=]ox*BY
期初未分配利润 Retained earnings, beginning of the year f,x;t-o+R
资本公积-股本溢价 Capital surplus - share premium S~bhh&
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve 3 Ak'Ue
资本公积-接受现金捐赠 Capital surplus - cash donation >g
Deuye
资本公积-股权投资准备 Capital surplus - investment reserve _F8THYg (
资本公积-拨款转入 Capital surplus - subsidiary UA|\
D]xe
资本公积-外币资本折算差额 Capital surplus - foreign currency translation \)?+6D'#
资本公积-其他 Capital surplus - others 7>=
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve Gt
)ij?~
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve /2 4}>oAH
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve v *OV\h.
盈余公积-储备基金 Surplus reserve - reserve fund <4n"LJ9
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Mh{244|o[
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 8L+A&^qx
主营业务收入 Sales H+Aidsn
主营业务成本 Cost of sales 1_};!5$.
主营业务税金及附加 Sales tax k* v ${1&
营业费用 Operating expenses bB>.dC
管理费用 General and administrative expenses *?\u5O(
财务费用 Financial expenses 3b|= V
投资收益 Investment income a?yU;IKJ
其他业务收入 Other operating income #^BttI
营业外收入 Non-operating income A{e>7Z72
补贴收入 Subsidy income Zl>d
Bc%
其他业务支出 Other operating expenses ,Js-'vX
营业外支出 Non-operating expenses Q :.i[
所得税 Income tax p8 Ao{
直接人工成本差异(direct labor variance) 9)t[YE:U3!
直接材料成本差异(direct material variance) c/igw+L()
在产品计价(work-in-process costing) li,rPUCt
联产品成本计算(joint products costing) R$+p4
@?S
生产成本汇总程序(accumulation process of procluction cost) jZC[_p;
制造费用差异(manufacturing expenses variance) ANNVE},
实际成本与估计成本(actual cost and estimated cost) &_u.q/ ~
工资费用分配(salary costs allocation) ^Ua6.RH8
成本曲线(cost curve) >c Lh $;l
农业生产成本(agriculture production cost) Oi zj |'
原始成本和重置成本(original cost and replacement cost) I)y
F!E &
工程施工成本 :Nv7W t!
直接成本与间接成本(direct cost and indirect cost) "
}wO<O6[
可控成本(controllable cost) .rITzwgB
制造费用分配(manufacturing expenses allocation) jFJ}sX9]
理论成本与应用成本(theory cost and practice cost) T9XUNR{&
辅助生产成本分配(auxiliary production cost allocation) TEh .?
期间,费用 R7U%v"F>`
成本控制程序(procedure of cost control) 9K#3JyW*
成本记录(cost entry, cost recorder cost agenda) -cijLlz%+
成本计算分批法(job costing method) Y SB=n d_
成本计算分步法 &q@brX<,=
直接人工成本差异(direct labor variance) - U\'Emu4
成本控制方法(cost control method)
