递延税款贷项 Deferred taxation credit yhc}*BMZ
股本 Share capital *mby fu0q
已归还投资 Investment returned LtW}R4}3
利润分配-其他转入 Profit appropriation - other transfer in yvv]iRk<
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve 6/6M.p
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve Xh+;$2l.B
利润分配-提取储备基金 Profit appropriation - reserve fund a]]eQ(xQ
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund kntYj}F(
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund D HQS7%)f`
利润分配-利润归还投资 Profit appropriation - return investment by profit fN &@y$
利润分配-应付优先股股利 Profit appropriation - preference shares dividends lha)4d
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve k'QI`@l&l
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends g8k S}7/
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares X lLG/N
期初未分配利润 Retained earnings, beginning of the year g-? @a
资本公积-股本溢价 Capital surplus - share premium {.eo?dQ
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve \(_(pcl
资本公积-接受现金捐赠 Capital surplus - cash donation CVE(N/&b
资本公积-股权投资准备 Capital surplus - investment reserve w$iQ,--
资本公积-拨款转入 Capital surplus - subsidiary Y O
&@
资本公积-外币资本折算差额 Capital surplus - foreign currency translation 7v
TzY%v
资本公积-其他 Capital surplus - others V_zU?}lZ^
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve f YSH]!
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve ZmI0|r}QbY
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve b+1!qNuCW#
盈余公积-储备基金 Surplus reserve - reserve fund L>L IN 1A
盈余公积-企业发展基金 Surplus reserve - enterprise development fund Fs"i fn0
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 0CO@@`~4
主营业务收入 Sales `R;i1/
主营业务成本 Cost of sales -U *J5Q
主营业务税金及附加 Sales tax _ _!LTpp
营业费用 Operating expenses 'Fy"|M;2
管理费用 General and administrative expenses CFC15/yU
财务费用 Financial expenses LAk Bf
投资收益 Investment income [;H-HpBaa
其他业务收入 Other operating income x
]" >
营业外收入 Non-operating income /yHjd s
补贴收入 Subsidy income hjyM xg;Q?
其他业务支出 Other operating expenses }{y)a< `
营业外支出 Non-operating expenses EQN)y27poW
所得税 Income tax ' Lq+ONX5
直接人工成本差异(direct labor variance) kDol 1v`
直接材料成本差异(direct material variance) nrHC; R.nE
在产品计价(work-in-process costing) Unvl~lm6
联产品成本计算(joint products costing) ?VlGTMaS+
生产成本汇总程序(accumulation process of procluction cost) M287Z[
制造费用差异(manufacturing expenses variance) ? X6M8`
实际成本与估计成本(actual cost and estimated cost) yDfH`]i)U
工资费用分配(salary costs allocation) -0UR%R7q
成本曲线(cost curve) R2v9gz;W
农业生产成本(agriculture production cost) >TMd1? ,
原始成本和重置成本(original cost and replacement cost) %N)B8A9kh
工程施工成本 )X?oBNsj
直接成本与间接成本(direct cost and indirect cost) , Kl:4 Tv
可控成本(controllable cost) L&c
&
<+0T
制造费用分配(manufacturing expenses allocation) M!+J[ q
理论成本与应用成本(theory cost and practice cost) " i:[|7
辅助生产成本分配(auxiliary production cost allocation) v^ "qr?3V
期间,费用 )X-'Q -
成本控制程序(procedure of cost control) ,A'| Z
成本记录(cost entry, cost recorder cost agenda) e8rZP(g&g
成本计算分批法(job costing method) qC g<g
成本计算分步法 d7Vp^^}(
直接人工成本差异(direct labor variance) j Yi,oE
成本控制方法(cost control method)
