递延税款贷项 Deferred taxation credit ;zy[xg.7
股本 Share capital (hywT)#+
已归还投资 Investment returned u<8 f ;C_
利润分配-其他转入 Profit appropriation - other transfer in J vi"K
利润分配-提取法定盈余公积 Profit appropriation - statutory surplus reserve @NBWNgBv
利润分配-提取法定公益金 Profit appropriation - statutory welfare reserve $'$#Xn,hU
利润分配-提取储备基金 Profit appropriation - reserve fund =[Lo9Sg
利润分配-提取企业发展基金 Profit appropriation - enterprise development fund EJqzh
i5
利润分配-提取职工奖励及福利基金 Profit appropriation - staff bonus and welfare fund eF8!}|*N
利润分配-利润归还投资 Profit appropriation - return investment by profit g8+w?Zn}
利润分配-应付优先股股利 Profit appropriation - preference shares dividends ^B9rt\,q
利润分配-提取任意盈余公积 Profit appropriation - other surplus reserve -9BKa~ DVQ
利润分配-应付普通股股利 Profit appropriation - ordinary shares dividends At5:X*vD
利润分配-转作股本的普通股股利 Profit appropriation - ordinary shares dividends converted to shares H nvE\t9`
期初未分配利润 Retained earnings, beginning of the year .H1 kl)~V
资本公积-股本溢价 Capital surplus - share premium \Ol3kx|
资本公积-接受捐赠非现金资产准备 Capital surplus - donation reserve ] iKFEd
资本公积-接受现金捐赠 Capital surplus - cash donation 8+^?<FKa
资本公积-股权投资准备 Capital surplus - investment reserve <0[{T n
资本公积-拨款转入 Capital surplus - subsidiary Qxds]5WB/
资本公积-外币资本折算差额 Capital surplus - foreign currency translation >`rK=?12<
资本公积-其他 Capital surplus - others 6 bL+q`3>
盈余公积-法定盈余公积金 Surplus reserve - statutory surplus reserve J"w!Q\_
盈余公积-任意盈余公积金 Surplus reserve - other surplus reserve N*t91 X
盈余公积-法定公益金 Surplus reserve - statutory welfare reserve e2#"o{+@
盈余公积-储备基金 Surplus reserve - reserve fund c"aiZ(aP
盈余公积-企业发展基金 Surplus reserve - enterprise development fund YJgw%UVJ5m
盈余公积-利润归还投资 Surplus reserve - reture investment by investment 'BT}'qN
主营业务收入 Sales K
GlO;Q~7
主营业务成本 Cost of sales ?p{x t$<p
主营业务税金及附加 Sales tax '[shY
营业费用 Operating expenses yHW=,V.
管理费用 General and administrative expenses !O$ */7
财务费用 Financial expenses # k+Gg w
投资收益 Investment income ^G63GYh]y
其他业务收入 Other operating income 7Dy\-9:v
营业外收入 Non-operating income c mDskQ:
补贴收入 Subsidy income ')#E,Y%Hq
其他业务支出 Other operating expenses hq9b
营业外支出 Non-operating expenses ^RkHd A
所得税 Income tax 4QWDuLu
直接人工成本差异(direct labor variance) 8$avPD3jx
直接材料成本差异(direct material variance) v _B u
在产品计价(work-in-process costing) gF% lwq
联产品成本计算(joint products costing) %8H*}@n
生产成本汇总程序(accumulation process of procluction cost) ~p ~8T
制造费用差异(manufacturing expenses variance) Du>dTi~
实际成本与估计成本(actual cost and estimated cost) Gy[;yLnX
工资费用分配(salary costs allocation) 5YIi O7@4
成本曲线(cost curve) ).eT~e
Gj
农业生产成本(agriculture production cost) {+f@7^/i.
原始成本和重置成本(original cost and replacement cost) =Mq=\T
工程施工成本 GCrh4rxgg
直接成本与间接成本(direct cost and indirect cost) /_rAy
可控成本(controllable cost) '<f4POy!
制造费用分配(manufacturing expenses allocation) LBtVK, ?
理论成本与应用成本(theory cost and practice cost)
q`09
辅助生产成本分配(auxiliary production cost allocation) " }D u As
期间,费用
'{kNXCnZ
成本控制程序(procedure of cost control) 7\^b+*
成本记录(cost entry, cost recorder cost agenda) JnCY O^Qj
成本计算分批法(job costing method) zQ xZR}'
成本计算分步法 Y',s|M1})\
直接人工成本差异(direct labor variance) 9>psQ0IRvr
成本控制方法(cost control method)
