递延税款贷项 Deferred taxation credit :wIbKs.r
股本 Share capital GSk;~^l
已归还投资 Investment returned XRZmg "
利润分配-其他转入 Profit appropriation - other transfer in WKN\*N <
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve FsD}Nk=m~
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve lOVsp#
利润分配-提取储备基金 Profit appropriation - reserve fund ]g:VvTJ;?
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund GSypdEBj+w
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund U:_&aY_
利润分配-利润归还投资 Profit appropriation - return investment by profit /
JlUqC
利润分配-应付优先股股利 Profit appropriation - preference shares dividends rt f}4.
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve s{gdTG6v`
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends 4B) prQ3
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares }v`5
期初未分配利润 Retained earnings, beginning of the year Yk:\oM
资本公积-股本溢价 Capital surplus - share premium 4-sUy
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve q$K^E
资本公积-接受现金捐赠 Capital surplus - cash donation xK
/NzVt
资本公积-股权投资准备 Capital surplus - investment reserve [&e}@!8O`
资本公积-拨款转入 Capital surplus - subsidiary lrK5q
资本公积-外币资本折算差额 Capital surplus - foreign currency translation wL~
dZ!,J
资本公积-其他 Capital surplus - others &ceZu=*
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve HuG|
BjP
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve )wmXicURC
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve -v`;^X
盈余公积-储备基金 Surplus reserve - reserve fund zDC-PHFHQ
盈余公积-企业发展基金 Surplus reserve - enterprise development fund o: qB#8X
盈余公积-利润归还投资 Surplus reserve - reture investment by investment s2q#D.f
主营业务收入 Sales gzxLHPiw
主营业务成本 Cost of sales gwNv;g
主营业务税金及附加 Sales tax ZfS-W&6Z
营业费用 Operating expenses 7u0!Q\
管理费用 General and administrative expenses hmQD-E{Ab
财务费用 Financial expenses =Bl#CE)X
投资收益 Investment income 7|*|xLrVY
其他业务收入 Other operating income iYR8sg[' #
营业外收入 Non-operating income bq]af.o*
补贴收入 Subsidy income F8.Fp[_tM
其他业务支出 Other operating expenses dnH?@K
营业外支出 Non-operating expenses 'xhX\?mD
所得税 Income tax 4?;1cXXA
直接人工成本差异(direct labor variance) V9][a
直接材料成本差异(direct material variance) VcA87*pel
在产品计价(work-in-process costing) a,!
c6'QE
联产品成本计算(joint products costing) [26"?};"%
生产成本汇总程序(accumulation process of procluction cost) v:eVK!O
制造费用差异(manufacturing expenses variance) xrp%b1Sy
实际成本与估计成本(actual cost and estimated cost) 0fwo8NgX
工资费用分配(salary costs allocation) 8nW#Q<s
成本曲线(cost curve) weKwBw
农业生产成本(agriculture production cost) c[f
原始成本和重置成本(original cost and replacement cost) %\2
ll=p1
工程施工成本 o=7 -&F.
直接成本与间接成本(direct cost and indirect cost) (Jy7
可控成本(controllable cost) yS %J$o&
制造费用分配(manufacturing expenses allocation) U8;k6WT|
理论成本与应用成本(theory cost and practice cost) Sm{idky)[
辅助生产成本分配(auxiliary production cost allocation) $s5LzJn
期间,费用 ?=$a6
o
成本控制程序(procedure of cost control) /V^Gn;
成本记录(cost entry, cost recorder cost agenda) +<(N]w*
成本计算分批法(job costing method) !D!Q]M5oU
成本计算分步法 +m^ gj:yL
直接人工成本差异(direct labor variance) vm_+U*%c
成本控制方法(cost control method)